https://www.taxtmi.com/caselaws?id=364235 The delay in filing the application for restoration was condoned, and the writ petition was restored to its original position. The dispute over the customs duty rate on imported garlic, where the petitioner argued for exemption under Section 25(2) of the Customs Act, was dismissed. The court held that the prevailing duty rate at the time of import applied, and the petitioner's case did not qualify as "exceptional circumstances" warranting exemption. The writ petition was consequently dismissed, and the interim order was vacated. en-us Thu, 19 Jul 2018 00:00:00 +0530 Thu, 17 Jan 2019 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364235 The delay in filing the application for restoration was condoned, and the writ petition was restored to its original position. The dispute over the customs duty rate on imported garlic, where the petitioner argued for exemption under Section 25(2) of the Customs Act, was dismissed. The court held that the prevailing duty rate at the time of import applied, and the petitioner's case did not qualify as "exceptional circumstances" warranting exemption. The writ petition was consequently dismissed, and the interim order was vacated. Case-Laws Customs Thu, 19 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364235