2024 (2) TMI 323

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....ju Bhattacharya, Ms. Switi, Ms. N. Chandra and Mr. Vinod Fulara, Advs. For the Respondents: Mr. Bhagvan Swarupshukla CGSC with Mr. Sarvan Kumar Advocate (Through VC). Mr. Harpreet Singh, SSC with Ms. Suhani Mathur, Mr. Jatin Kumar Gaur and Mr. Gurpreet Singh Gulati, Advs. for R-2. Ms. Anushree Narain, Standing Counsel with Ms. Simran Kumari, Adv. for R-3. JUDGMENT SANJEEV SACHDEVA, J (ORA....

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....ubject Review Petition was filed contending that petitioners were not aware of the Notification dated 28.02.2011, whereby the case of the petitioner was covered under para 14.10 and as such the same could not be brought to the notice of the Court at the time when the petition was disposed of. 5. Para 14.10 reads as under:- "14.10 Special provision is being made vide clause 54 of the Fi....

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.... the Customs Act 1962, fresh garlic falling under Tariff Item 0703 20 00 in First Schedule to Custom Terrif Act 1975 imported by the petitioner under an import license issued by the Central Government and cleared after 15.01.2003 was deemed have been exempted on and from 15th day of January, 2003 from so much of custom duty as in excess of 30 % ad valorem. 7. In view of the Office Memorandum da....