- (1.) Leave granted in SLP (C) No. 2074/ 93.
(2.) Civil Appeal No. 1104 of 1990, preferred by the Union of India, arises from the judgment of a Division Bench of the Bombay High Court reported in 1987 (32) E. L. T. 697 allowing the writ petition filed by M/s. Jalyan Udyog and M/s. West Asia Shipping Company Private Limited, the respondents in this appeal. Rest of the appeals arise from a common judgment of another Division Bench of the Bombay High Court dismissing the writ petitions filed by the ship-owners. The later Division Bench distinguished the decision in Jalyan Udyog and held in favour of the Union of India. The ship-owners have accordingly filed these civil appeals. The matters arise under the Customs Act, 1962.
(3.) In the year 1958, the Central Government issued a notification (exemption notification) being notification No. 262-Cus. dated October 11, 1958 in exercise of the power vested in it by Section 25 of the Act. The notification read thus : "Exemption to ocean going vessels other than vessels imported to be broken up: Ocean going vessels other than vessels imported to be broken up, are exempt from the payment of Customs duty leviable thereon. Provided that any such vessel subsequently broken up shall be chargeable with the duty which would be payable on her if she were imported to be broken up";