V.K.Gupta. J. - (1.) This appeal under Clause 15 of the Letters Patent is directed against Judgment dated 27/3/92 passed by the learned single Judge of this Court in Metter No. 2897 of 1989 whereby he has by allowing the writ application filed by the respondents directed the appellants to clear and deliver the goods imported by the respondents without payment of any duly of Customs caused by reason of the withdrawal of the exemption notification Issued in terms of section 25 of the Customs Act and by Issuing certain other consequential and ancillary directions.
(2.) Brief facts leading to the filing of the present appeal are that the respondents being engaged in the business of textiles took steps for importing from abroad an automatic winding machine used in the textile industry and called by the name of "AUTOCONER". -AUTOCONEK" as a machine item was liable to attract the payment of customs duty under section 25 of the Customs Act at all material times except during the relevant period, which we shall notice hereafter, when exemption was granted to it from payment of customs duty by issuance of a notification by the Government of India. Withdrawal of the exemption, and in the meanwhile as per the respondents writ-petitioners their having taken steps for Importing "AUTOCONER" on the basis of exemption notification, resulted in the respondents filing writ application under Article 226 of the Constitution which, as noticed above, was allowed on the terms indicated hereinabove.
(3.) The Customs Notification No.71/87 was Issued on 1st March '87 whereby machines specified in the Table annexed with that notification were exempted from payment of Customs duty on the terms Indicated in that notification. "AUTOCONERS" were not included in the Table annexed with the aforesaid notification. This notification was to reman in force uptlll 31st March 1988. Notification No. 71/87 dated 1st March '87 however was amended by Customs Notification No. 246 of '88 dated 13th September '88 whereby "AUTOCONERS" were included in the Table annexed to Notification No.71/87. The amending Notification No.246/88 further provided that Notification No.71 of '87 was to remain in force uptlll 31st March, 1990.;