https://www.taxtmi.com/caselaws?id=78293 Interim relief in a writ challenge to a safeguard duty notification was refused because the interim arrangement would, in substance, recreate a safeguard duty after the impugned notification had already expired. Applying the settled tests of prima facie case, balance of convenience and irreparable injury, the Court found no basis to order provisional import on safeguard duty terms with bonds. It also relied on delay in approaching the Court, non-joinder of affected importers, practical difficulty in enforcing conditions against unimpleaded parties, and the risk of unjust enrichment and market distortion. The request for provisional relief was therefore rejected. en-us Fri, 07 May 2010 00:00:00 +0530 Sat, 13 Nov 2010 13:11:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78293 Interim relief in a writ challenge to a safeguard duty notification was refused because the interim arrangement would, in substance, recreate a safeguard duty after the impugned notification had already expired. Applying the settled tests of prima facie case, balance of convenience and irreparable injury, the Court found no basis to order provisional import on safeguard duty terms with bonds. It also relied on delay in approaching the Court, non-joinder of affected importers, practical difficulty in enforcing conditions against unimpleaded parties, and the risk of unjust enrichment and market distortion. The request for provisional relief was therefore rejected. Case-Laws Customs Fri, 07 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78293