https://www.taxtmi.com/caselaws?id=45458 A fiscal concession under the Customs Act may not be denied to one importer where another similarly situated importer has received the same exemption and the Union offers no material justification for the distinction. The equal treatment principle applied because the public-interest basis for granting the concession to the other importer was not explained or rebutted by counter-affidavit. On those facts, the importer was entitled to parity in customs duty treatment, including refund of any excess duty paid, and the differential treatment was unsustainable. en-us Mon, 09 Sep 1991 00:00:00 +0530 Sat, 10 Jul 2010 16:17:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45458 A fiscal concession under the Customs Act may not be denied to one importer where another similarly situated importer has received the same exemption and the Union offers no material justification for the distinction. The equal treatment principle applied because the public-interest basis for granting the concession to the other importer was not explained or rebutted by counter-affidavit. On those facts, the importer was entitled to parity in customs duty treatment, including refund of any excess duty paid, and the differential treatment was unsustainable. Case-Laws Customs Mon, 09 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45458