https://www.taxtmi.com/caselaws?id=266814 The court scheduled further proceedings in a case challenging the constitutional validity of Notification No.96/2009-Customs, which exempted imports under Advance Authorisation from certain duties but did not exempt safeguard duty under Section 8C of the Customs Tariff Act, 1975. The petitioner argued that an Office Memorandum clarified the intention to exempt safeguard duty under both Section 8B and Section 8C. The court allowed the petitioner to argue for interpreting the notification in line with the Office Memorandum and directed the respondent to provide a decision on the Office Memorandum within two months. en-us Fri, 14 Feb 2014 00:00:00 +0530 Thu, 31 Dec 2015 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266814 The court scheduled further proceedings in a case challenging the constitutional validity of Notification No.96/2009-Customs, which exempted imports under Advance Authorisation from certain duties but did not exempt safeguard duty under Section 8C of the Customs Tariff Act, 1975. The petitioner argued that an Office Memorandum clarified the intention to exempt safeguard duty under both Section 8B and Section 8C. The court allowed the petitioner to argue for interpreting the notification in line with the Office Memorandum and directed the respondent to provide a decision on the Office Memorandum within two months. Case-Laws Customs Fri, 14 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266814