2019 (11) TMI 1020

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....ingh, J. (Oral) The consignment of the petitioner-Proprietorship concern imported from Sri Lanka under the Incentive Scheme (Annexure P-1) does not invite payment of any custom duty. The grievance is that the consignment has not been released for the last two months on the alleged ground of verification of certificate of place of region while illegally demanding 100% bank guarantee of the prop....