https://www.taxtmi.com/caselaws?id=46699 The Court ruled in favor of the Petitioners, finding that they met the conditions under Section 68 of the Customs Act. The Petitioners were entitled to the benefit of Exemption Notification No. 125/86 for the import of the 'Dival Multi-layer Coater machine.' The Court held that the duty rate applicable should be as of the clearance date, and the delay in passing the clearance order by the Revenue did not affect the Petitioners' entitlement to the exemption. The demand for duty was declared null and void, allowing the Petitioners to clear the goods under an interim order. The petition was granted with no order as to costs. en-us Tue, 26 Nov 2002 00:00:00 +0530 Fri, 23 Jul 2010 13:23:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46699 The Court ruled in favor of the Petitioners, finding that they met the conditions under Section 68 of the Customs Act. The Petitioners were entitled to the benefit of Exemption Notification No. 125/86 for the import of the 'Dival Multi-layer Coater machine.' The Court held that the duty rate applicable should be as of the clearance date, and the delay in passing the clearance order by the Revenue did not affect the Petitioners' entitlement to the exemption. The demand for duty was declared null and void, allowing the Petitioners to clear the goods under an interim order. The petition was granted with no order as to costs. Case-Laws Customs Tue, 26 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46699