Venkataswami, J. - (1.) In all these writ petitions under Article 32 of the Constitution of India, the petitioners have challenged the constitutional validity of Notification No. 49/89 - Customs dated 1-3-1989. The said Notification was issued by exercising the powers under Section 25(1) of the Customs Act. Under the impugned Notification, the respondents have levied customs duty at 30% ad valorem on imported 'glazed newsprint' which is used for the publication of news magazines.
(2.) In view of certain subsequent events, we are relieved of going into the constitutional validity of the impugned notification. While these writ petitions were pending, this Court by an order dated 12-12-1996 passed the following order:- "We have heard the opening arguments of Mr. R. F. Nariman, learned counsel for the writ petitioners. Having regard to what has been stated, it seems to be an appropriate case where the Union Government should consider the matter itself. Mr. Nariman states that an appropriate representation shall be made and Mr. Joseph Vellapally, learned counsel for the respondent, states that a supporting recommendation to consider the same shall also be made. Adjourned for 8 weeks."
(3.) Pursuant to the above order, the respondents came forward with an affidavit on 15-1-98 expressing their willingness to settle the matter in the following manner:- Para 3. "(a) The basic customs duty on the glazed newsprint imported/cleared by the petitioners during the period 1-3-89 to 24-1-90 be charged @ 15% ad valorem instead of 30% ad valorem otherwise leviable during this period. (b) On the above basis petitioners pay the balance duty in case the duty paid by them was assessed/collected on the basis of a rate of basic customs duty lower than 15% ad valorem. (c) In case a refund of the duty already paid by the petitioners, arises in terms of sub-para (a) above, the payment of such refund shall be subject to the provisions of the Customs Act, 1962 as they exist at present. (d) The above mentioned proposals would be applicable to the goods imported by petitioners only." ;