2011 (1) TMI 568

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....xecution of works including construction and other civil works. According to the petitioner, they imported excavators covered under Chapter 84 of the Customs Tariff Act. These goods were to be re-exported after use. Petitioner cleared the goods by filing a bill of entry for home consumption and remitted duty at the rate as applicable as per notification 27/2002. The goods were not re-exported with....

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....  that in view of the law Laid down by the Apex Court in Government ofIndia v. Indian Tobacco Association [ 2005 (187) E.L.T. 1621 since by Ext. P4 notification No. 27/2008, Ext. P2 was substituted, he is entitled to get the benefit of Ext. P4.  2. In my view none those questions arise for consideration in this writ petition. The reason is that the Customs Act 1962 itself provided the r....