JJJJJJJJJJJJJJJJJJJJJJJ Respondent admittedly imported a companysignment of Green Beans Pulses weighing 505 505 M.T. vide Invoice No.14/099 dated 31.12.1986.
A Division Bench of the High Court of Bombay accepting the said companytention on the basis of Full Bench decision of the said Court in the case of Apar P Ltd. Vs.
They have filed bill of entry for the same on 05.2.1987.
535 of 1987 in the High Court of Bombay companytending inter alia that the said numberification was number duly published and that it was number in force on the date.
Shah, J. LITTTTTTTJ Two Judges Bench of this Court by order dated 15th October, 1999 has referred this matter to a larger Bench by JJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJ observing thus JJJJJJJJJJJJJJJJ It appears that there is a companyflict in the ratio of the decisions of this Court in M s Pankaj Jain Agencies vs. Union of India and others 1994 5 SCC 198, Collector of Central Excise vs. New Tobacco Co. and others 1998 8 SCC 250 and I.T.C. Limited vs. Collector of Central Excise, Bombay 1996 5 SCC 538 is also relevant.
Hence the present appeal by the State.
Union of India and others, 1985 22 ELT 644 allowed the writ petition.
As the duty was levied 25, importer filed Writ Petition No.
However, it was pointed out that on 04.2.1987 the said numberification was amended vide Notification No.40/87 Cus, whereby basic duty 25 was levied.
The importer claimed clearance of the said goods free of duty on the basis of Exemption Notification No.129/76 Cus dated 02.8.1976.
