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High Court Rules Circular No.450/176/2014-Cus-IV Cannot Be Applied Retrospectively to Alloy Steel Deformed Bars Import.
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....Validity of circular No.450/176/2014-Cus-IV dated 7/11/2014 - restriction on the petitioner from importing Alloy Steel Deformed Bars falling under Chapter Heading 7228 of the CTA - Circular cannot be applied retrospectively to the consignment of the petitioner - HC....