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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Exemption from special additional duty affirmed for imports under retrospectively issued DEPB licences, with no debit to the DEPB scrip.</h1> DEPB licences issued after judicial recognition of retrospective eligibility for ICD Guntur attract the intervening notification-based exemption from special additional duty; accordingly, the special additional duty need not be debited from the DEPB scrip and exemption should be allowed for imports covered by those licences, with appropriate public notice and internal guidance issued for implementation.

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