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    <title>2016 (12) TMI 1439 - GUJARAT HIGH COURT</title>
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    <description>The Court found prima facie merit in the petitioners&#039; argument challenging the demand notice and Order-in-Original under the Customs Act, noting the lack of extension applications but also the exemption status of the goods. It acknowledged the breach of natural justice and granted interim relief, with the respondents agreeing to refrain from coercive measures until final disposal. The matter was adjourned for further hearing, with a rule granted and the status quo maintained until the specified date for the next hearing.</description>
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      <description>The Court found prima facie merit in the petitioners&#039; argument challenging the demand notice and Order-in-Original under the Customs Act, noting the lack of extension applications but also the exemption status of the goods. It acknowledged the breach of natural justice and granted interim relief, with the respondents agreeing to refrain from coercive measures until final disposal. The matter was adjourned for further hearing, with a rule granted and the status quo maintained until the specified date for the next hearing.</description>
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