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1991 Supreme(SC) 457

K.N.SINGH, K.RAMASWAMY
Jain Exports Private LTD. – Appellant
Versus
Union Of India – Respondent


JUDGMENT

1. This appeal is directed against the order of the High Court of Delhi dismissing the appellants writ petition made under Article 226 of the Constitution seeking exemption under Section 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 per cent. The Central Government by its order dated September 20, 1979 granted exemption to the importer under Section 25(2) of the Act permitting it to import the caustic soda on payment of 10 per cent duty instead of 92 per cent, 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 per cent 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 during the same period but it was directed to pay duty at the rate of 92 per cent. The appellant filed a writ petition before the High Court challenging the discrimination meted o



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