https://www.taxtmi.com/caselaws?id=44315 The appeal was dismissed by the Court, upholding the High Court's decision to reject the writ petition challenging duty exemption disparity. The appellants' argument for special circumstances based on an interim order was deemed insufficient as they had the option to sell at a higher price to cover the duty rate. The Court emphasized that voluntary undertakings do not create obligations and clarified that exemptions cannot be extended to others affected by discrimination. The appeal was dismissed, and the appellants were directed to pay costs to the respondents. en-us Wed, 14 Aug 1996 00:00:00 +0530 Mon, 20 Apr 2020 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44315 The appeal was dismissed by the Court, upholding the High Court's decision to reject the writ petition challenging duty exemption disparity. The appellants' argument for special circumstances based on an interim order was deemed insufficient as they had the option to sell at a higher price to cover the duty rate. The Court emphasized that voluntary undertakings do not create obligations and clarified that exemptions cannot be extended to others affected by discrimination. The appeal was dismissed, and the appellants were directed to pay costs to the respondents. Case-Laws Customs Wed, 14 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44315