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    <title>Import Duty Dispute: Who Pays? Demand for Differential Duty on High-Speed Diesel Sparks Controversy Over Correct Payer.</title>
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    <description>100% EOU - HSD had been procured from M/s. ESSAR Oils who had imported the same and cleared the same for warehousing. - Demand of differential duty - duty should have been recovered from M/s. ESSAR Oil and not from the respondent - AT</description>
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      <description>100% EOU - HSD had been procured from M/s. ESSAR Oils who had imported the same and cleared the same for warehousing. - Demand of differential duty - duty should have been recovered from M/s. ESSAR Oil and not from the respondent - AT</description>
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