Ajoy Nath Ray, J. - (1.) This is an application where the Writ Petitioner prays for relief against imposition of higher Customs Duty by reason of change in duty effected by successive Customs Notifications.
(2.) On the 1st March, 1987 a Notification No. 71 of 1987 was issued exempting basic duty above 25 per cent and totally exempting additional duty.
(3.) By another Notification dated 13th September, 1988 numbered 246 of 1988 the item Auto Coner Machine was included within the ambit of the Notification No. 71 of 1987, By the said Notification No. 246 of 1988 the exemption regarding the items including the Auto Coner Machine was extended till 31st March, 1990.;