The HC allowed the petition and granted the requested relief,...

The HC allowed the petition and granted the requested relief, directing the Respondents to extend the exemption to the Petitioner and to give consequential reliefs, thereby disposing of the matter. The Court observed the petition had been pending over two years, that the goods had been cleared and Customs duty paid under protest, and that jurisdictional objections had not been raised by the Customs authorities. Having found the principal controversy substantially adjudicated and appropriate to be resolved on merits, the HC extended the benefit of a relevant Supreme Court decision to the Petitioner and ordered grant of exemption (and attendant reliefs) in favour of the Petitioner, disposing of the petition.