Dr. ANAND, J. - (1.) Leave granted in (C.A.Nos 6983, 6984 and 6985 of 1994), S.L.P. (C) Nos.7370, 12304/83 and 725/84.
(2.) These two batches of appeals by special leave are directed against the judgment of the High Court of Delhi dismissing the writ petitions filed by the appellants, challenging the action of the Union of India in withdrawing a time-bound exemption Notification No.66 dated 15-3-1979 for the import of PVC resins. Notification No.66 dated 15-3-1979 reads as follows: NOTIFICATION PVC resins are exempt from basic import duty. 66-Cus.dt.15-3-1979 as amended by 178-Cus. dt.29-8-79,37-Cus dt.25-3-80. G. S. R. - In exercise of the powers conferred by sub-section (1) of Section 25 of the Custom Act, 1962 (52 of1962), and in supersession of the Notification of the Government of India in the Ministry of Finance, Department of Revenue, No.145-Customs dated 27th July 1978, the Central Government, being satisfied, that it is necessary in the public interest so to do, hereby exempts polyvinyl chloride resins, falling within Chapter 39 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) when imported into India, from the whole of the duty of customs leviable therein which is specified in the said First Schedule. This Notification shall be in force up to and inclusive of 31st March, 1981."
(3.) Before the expiry of the time fixed in the Notification i.e 31-3-1981, the withdrawal Notification bearing No,205 dated 16-10-1980 was issued which reads as follows: "New Delhi the 16th Oct.1980 24th Asvina 1902 (SAKA) NOTIFICATION CUSTOMS G.S.R.- In exercise of the powers conferred by sub-section(1) of Section 25 of the Customs Act, 1962 (52 of 1962) and in supersession of the Notification of the Government of India in the Ministry of Finance, Department of Revenue No.66-Customs, dated the 15th March 1979, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts polyvinyl chloride resins, falling within Chapter 39 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from so much of the duty of customs leviable thereon which is specified in the said First Schedule as is in excess of four per cent. ad valorem. Sd/- (K.Chandramouli) Under Secretary to the Govt.of India No.205/F.No.355/141/89/Cus.I. Attested (V. K. Mulick) Asstt.Collector of Customs, Correspondence Deptt. ;