In Brief
Granules India imported acetic anhydride in 1993 under an advance licence obtained before May 1992, claiming duty-free clearance. A notification amendment in November 1993 withdrew the exemption, but a clarificatory notification in March 1994 restored it for prior-licensed imports meeting specified conditions. The High Court rejected the importer's relief claim, holding that the importer should have produced the clarificatory notification with the writ petition and that State authorities were unaware of their own notification. The Supreme Court allowed the appeal, holding that State authorities cannot claim ignorance of their own notifications and cannot hide behind procedural failures by the importer. The Court emphasized the State's constitutional duty to act fairly and assist in justice, overturning the High Court's order.
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