JUDGMENT

Bharucha, J.-The correctness of the order of the High Court of Delhi dismissing the writ petition filed by the appellants before it is under challenge.

2. The appellants imported liquid caustic soda in bulk, on which Customs, auxilliary and counteravailing duty was payable at the aggregate rate of 92.5. per cent. The State Chemicals and Pharmaceuticals Corporation of India Ltd. (the 3rd respondents) also imported caustic soda but were required to pay duty thereon only at the rate of 10 per cent because of an exemption granted to them in the public interest under the terms of Section 25(2) of the Customs Act. The writ petition was filed by the appellants on the ground that there was discrimination; the appellants were also entitled to the exemption granted to the 3rd respondents. The writ petition prayed for the grant of such exemption; and, in the alternative, that the exemption in favour of the 3rd respondents should be declared null and void.

3. It is not now in dispute that the case would stand covered by the judgment of this Court in M. Jhangir Bhatusha and Ors. v. Union of India & Others1, but for the appellant s argument that there were special or peculiar circumstances