Customs Duty Demand Challenged: Appellant Claims New Condition Imposed Unjustly via Circular, Not in Original Notification.

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....Demand of Customs Duty foregone - Non-fulfilment of export obligation - non-submission of bank realization certificate to the Appellant - It is a settled position in law that a new condition which does not form part of the Notification cannot be introduced through a Circular. Accordingly they contended that the demand of duty from them is against the conditions of the notification. - AT....