Case: Gramophone Company of India Limited Vs. Union of India and Others

2. The appellant is a manufacturer of gramophone records in India. For the said purpose, it says, it used to import Polyvinyl Chloride (PVC) LP Biscuit material. We are herein concerned wifth nine consignments imported from Yugoslavia between0 to3. By Notification No. 69 dated, the Government of India exempted resins imported from UAR or Yugoslavia from 50% of the duty payable. Resins were dutiable under Item 82(3) of the Indian Customs Tariff,

Court's reasoning:
7. We are not satisfied that the Government or the appellate authority exercised their discretion arbitrarily in refusing to permit the appellant to raise the said alternative ground relating to countervailing duty. The appellants case before the first authority was that the material imported by him is resins and that he is entitled to the benefit of the Notification No. 69 aforesaid. He raised no other contention before the first authority. Indeed, the public notice relied upon by the appellant was issued only in March 1972 whereas the import in question took place during the period September 1970 and October 1971. We cannot say, in these circumstances that the appellate authority and the Government exercised their discretion in an arbitrary or unreasonable manner in declining to permit the appellant to raise the said alternate plea based on a public notice issued long after the import in question. We see no error in the order under appeal.