The appellant, who is an importer also imported caustic soda during the same period but it was directed to pay duty at the rate of 92.
This appeal is directed against the order of the High Court of Delhi dismissing the appellants writ petition made under Article 226 of the Constitution seeking exemption under Section 25 2 of the Customs Act on the import of Caustic Soda, as granted to another importer namely, the Stale Chemicals and Pharmaceuticals Corporation of India Ltd. The State Chemicals and Pharmaceuticals Corporation imported caustic soda under the Import Licence, duty on caustic soda was payable at the rate of 92.
The High Court dismissed the writ petition.
The appellant filed a writ petition before the High Court challenging the discrimination meted out to him by the Government.
Hence this appeal.
The appellant claimed relief for the grant of same treatment as was granted to the State Chemicals and Pharmaceuticals Corporation of India in the matter of payment of duty on the import of caustic soda and in the alternative the appellant claimed relief for quashing the numberification granting exemption in favour of the respondent Corporation.
The Central Government by its order dated 20.9.1979 granted exemption to the importer under Section 25 2 of the Act permitting it to import the caustic soda on payment of 10 duty instead of 92, on the ground that there was shortage of caustic soda in the market and if the full duty was paid at the rate of 92 the companyt of the goods would be very high in the market which would number be in public interest.
During the pendency of the writ petition, numbercounter affidavit was filed on behalf of the Union of India.
