https://www.taxtmi.com/caselaws?id=44207 The Court determined that the imported Rollers in 1995 were not covered under the Duty Exemption Scheme, as the earlier policy had ended, and the Special Imprest Licence had expired. The Court emphasized that whether the Rollers were replacements or fresh imports depended on the specific facts. The Petition for Special Exemption under Section 25(2) of the Customs Act was rejected, allowing the Respondent to enforce the duty demand. The Court declined to interfere, leading to the rejection of the Petition, concluding the legal proceedings. en-us Wed, 16 Aug 1995 00:00:00 +0530 Wed, 23 Jun 2010 18:03:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44207 The Court determined that the imported Rollers in 1995 were not covered under the Duty Exemption Scheme, as the earlier policy had ended, and the Special Imprest Licence had expired. The Court emphasized that whether the Rollers were replacements or fresh imports depended on the specific facts. The Petition for Special Exemption under Section 25(2) of the Customs Act was rejected, allowing the Respondent to enforce the duty demand. The Court declined to interfere, leading to the rejection of the Petition, concluding the legal proceedings. Case-Laws Customs Wed, 16 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44207