V.T. Raghavachari, Member (J)

1. In respect of import of certain quantity of Pakistani Cotton, the Government of India, under an ad hoc exemption order No. 164 dated 31-3-1975, granted exemption from duty from so much as was in excess of 15% ad valorem, subject to a certain condition. The said import was canalised through the Cotton Corporation of India, the cotton to be imported for use of various mills who are the other respondents in this batch of appeals. A quantity of 66,701 bales out of the quantity covered by the abovesaid exemption order had been cleared on payment of 15% import duty in terms of the said order. Subsequently, in response to another letter dated 24-10-1975 of the Ministry of Commerce, the Government; passed another ad hoc exemption order dated 11-11-1975, whereunder full exemption was granted with reference to 1,20,354 bales consisting of 66,701 bales already cleared as well as 53,653 bales which had been imported but for which duty had not been paid, as the said goods had been stored in the Bonded Warehouse.

2. With reference to the quantity for which duty had already been paid at 15%, the Collector of Customs Ahmedabad, under orders dated 22-12-76 and 29