On 3rd of October, 1978 the Additional Duty of Excise Textiles and Textile Articles Ordinance, 1978 was promulgated which came into force w.e.f.
19th October, 1978.
The appellants paid the amount demanded under the protest but thereafter filed an application for refund of the amount so paid.
The Customs Authorities demanded an additional duty at the rate of 10 per cent under the aforesaid Ordinance.
After being unsuccessful before the Authorities under the Act and the Tribunal the appellants have companye up in appeals in this Court.
N. Kirpal, A.P. Misra and R.P. Sethi, JJ The short question that arises for companysideration relates to the levy of additional duty under Section 3 of the Customs Tariff Act, 1975.
The imported articles were placed in the bonded warehouse after they had landed in India.
The appellants had between 4th of April, 1977 and 20th of September, 1978 imported acrylic polyster fibre.
