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of <h1>Importers win duty exemption case as High Court rules in their favor</h1> The High Court of Bombay ruled in favor of the petitioners, who were importing polynosic staple fiber exempt from import duty. The court held that the ... Exemption - Goods wholly exempted The High Court of Bombay ruled in favor of the petitioners, who were importing polynosic staple fiber exempt from import duty. The court held that the exemption applied when the goods entered territorial waters, even if the notification was later withdrawn. The petitioners succeeded in their case, and the bank guarantee provided by them was discharged.
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