https://www.taxtmi.com/caselaws?id=43033 The court dismissed the appeals without costs, maintaining interim orders restraining respondents from enforcing bank guarantees by the appellants for four weeks. The court found the reasons in the exemption notifications reasonable, emphasizing the need to protect domestic prices and ensure sufficient supplies. Despite acknowledging potential discrimination between private importers and MMTC, the court could not convert a special exemption into a general one under the Customs Act, as it would adversely affect MMTC, not party to the appeals. en-us Tue, 02 Jul 1991 00:00:00 +0530 Tue, 15 Jun 2010 17:17:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43033 The court dismissed the appeals without costs, maintaining interim orders restraining respondents from enforcing bank guarantees by the appellants for four weeks. The court found the reasons in the exemption notifications reasonable, emphasizing the need to protect domestic prices and ensure sufficient supplies. Despite acknowledging potential discrimination between private importers and MMTC, the court could not convert a special exemption into a general one under the Customs Act, as it would adversely affect MMTC, not party to the appeals. Case-Laws Customs Tue, 02 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43033