K.N.SINGH, P.B.SAWANT
Jain Exports Private LTD. – Appellant
Versus
Union Of India – Respondent
JUDGMENT
This appeal is directed against the order of the High Court of Delhi dismissing the appellants writ petition made under Art. 22.6 of the Constitution seeking exemption under S. 25(2) of the Customs Act on the import of caustic soda, as granted to another importer namely, the State Chemicals and Pharmaceuticals Corporation of India Ltd.
2. The State Chemicals and Pharmaceuticals Corporation imported caustic soda under the Import Licence, duty on caustic soda was payable at the rate of 92%. The Central Government granted exemption to the importer under S. 25(2) of the Act permitting it to import the caustic soda on, payment of 10% duty instead of 92%, on the ground that there was shortage of caustic soda in the market and if the full duty was paid at the rate of 92% the cost of the goods would be very high in the market which would not be in public interest. The appellant who is an importer also imported caustic soda and applied for the grant of similar concession in the payment of duty as granted to the State Chemicals and Pharmaceuticals Corporation, but he was not granted any exemption, thereupon he filed a writ petition before the High Court challenging the order of the C
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