2013 (5) TMI 682

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....s filed for a direction to the respondents to assess Bill of Entry No.9328440 dated 15.02.2013 filed by the petitioner by allowing exemption from Additional Duty of Customs (CVD) under Notification No.30/2004-CE dated 09.07.2004 as per Final Order Nos.941, 942 and 1109 of 2008 dated August 28, 2008 and September 29, 2008 and allow clearance of the subject goods in this Writ Petition as per the pro....

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....low the said exemption on the ground that the exemption is related to only such goods which are manufactured in India, since there is a condition that no CENVAT credit is availed on the inputs. 3. It is the further case of the petitioner that Final Order Nos.941, 942 and 1109 of 2008 dated August 28, 2008 and September 29, 2008, respectively, passed by the CESTAT has categorically ruled that th....

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....t on an earlier occasion while dealing with the same issue, this Court passed an order in W.P.No.2301 of 2010 - [M/s. Shiv Shanti Exim Pvt. Ltd. vs. The Commissioner of Customs] by order dated 15.02.2010 as follows:- " ... However, considering the nature and scope of the prayer claimed in the writ petition and also taking note of the fact that the subject matter of goods are lying for a long ti....

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.... of Additional Duty of Customs (CVD) to the satisfaction of the second respondent, which should be kept alive till adjudication process is completed. It is made clear that as and when the bank guarantee is furnished, the respondents shall forthwith release the goods. No costs." 6. Following the said order of this Court, this Writ Petition is disposed of with a direction to the respondents to re....