https://www.taxtmi.com/caselaws?id=46809 The court held that the Petitioners are entitled to the benefit of Notification No. 12/99 if they meet the conditions of Notification No. 71/87 and imported Autoconers within the specified period. The Respondents failed to justify the selective application of the exemption to only 11 textile mills, leading to the court's decision in favor of the Petitioners. The Petitioners were directed to apply for the benefit within four weeks, with the Respondents required to process the application promptly. If eligible, the Petitioners must pay the applicable duties and maintain a bank guarantee until the finalization of the application and an additional eight weeks thereafter. No costs were awarded in this case. en-us Fri, 29 Nov 2002 00:00:00 +0530 Sat, 24 Jul 2010 10:42:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46809 The court held that the Petitioners are entitled to the benefit of Notification No. 12/99 if they meet the conditions of Notification No. 71/87 and imported Autoconers within the specified period. The Respondents failed to justify the selective application of the exemption to only 11 textile mills, leading to the court's decision in favor of the Petitioners. The Petitioners were directed to apply for the benefit within four weeks, with the Respondents required to process the application promptly. If eligible, the Petitioners must pay the applicable duties and maintain a bank guarantee until the finalization of the application and an additional eight weeks thereafter. No costs were awarded in this case. Case-Laws Customs Fri, 29 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46809