National Steel Agency And Anr. vs Union Of India (Uoi) And Ors.
2002 Latest Caselaw 317 Del

Citation : 2002 Latest Caselaw 317 Del
Judgement Date : 1 March, 2002

Delhi High Court

National Steel Agency And Anr. vs Union Of India (Uoi) And Ors. on 1 March, 2002

Equivalent citations: 2002 (82) ECC 32, 2002 (143) ELT 63 Del

Author: A Sikri

Bench: S Sinha, A Sikri

JUDGMENT

A.K. Sikri, J.

1. The petitioners were the importer of unwrought zinc and duty of customs in respect of unwrought scrap and zinc waste is levied under the heading No. 79 of the First Schedule to Customs Tariff Act, 1975. The Government issued notification No. 23/82 (CUS) dated 28th February, 1982 which exempted the goods specified therein from so much of that portion of the duty of customs leviable thereon which is specified in the said First Schedule as is in excess of the rates specified in the Corresponding entry in column (III) of the said table which exempts the goods specified therein from so much of duty of customs leviable therein as is in excess of 45 per cent ad-valorem. It is the case of the petitioners that as per this notification, the custom authorities can levy and collect the duty of customs only to the extent of rates specified thereon and not in excess of the rates specified therein. However, the grievance of the petitioners is that the respondents wanted to charge more duty in respect of certain goods imported by them. The prayer made in the petition is that as per notification dated 28th February, 1982 the respondents are not entitled to charge any other type of custom duty as this notification applies to duty of customs including basic duty, additional duty as well as auxiliary duty of customs and that the petitioners are entitled to avail the exemption under the aforesaid notification.

2. This matter stands covered by the decision of this court in the case of Indian Aluminium Company Ltd. & Anr. v. Union of India & Ors. reported in 1983 ELT 349 (Delhi). Against this judgment of the learned Single Judge, LPA was dismissed in liming. There is another judgment of the Division Bench to the same effect in the case of Modi Rubber Limited v. Union of India & Ors. reported in 1983 ELT 24(Del.). In view of the aforesaid judgments, this writ petition is allowed. It is declared that the Notification dated 28th February, 1982 applies in the instant case and the petitioners are entitled to avail the exemption as per the said Notification.