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<h1>High Court rules for petitioners in customs dispute, directs clearance with Bank Guarantee</h1> The High Court of Judicature at Bombay ruled in favor of the petitioners against the Assistant Collector of Customs in a case regarding the import of bulk ... Appellate Order - Exemption from duty The High Court of Judicature at Bombay ruled in favor of the petitioners in a case involving the Collector of Customs and the import of bulk drugs. Despite the Collector's order granting exemption for import of Calcium Citrate, the Assistant Collector refused to follow it. The court allowed the writ petition, clearing the goods with a Bank Guarantee to be discharged. (1995 (7) TMI 74 - HIGH COURT OF JUDICATURE AT BOMBAY)