1993 (6) TMI 64

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....item was liable to payment of Customs duty under Item No. 73.02 of First Schedule to the Customs Tariff Act, 1975. The Central Government had issued notification dated January 1, 1981 in exercise of powers conferred under sub-section (1) of Section 25 of the Customs Act granting total exemption in respect of import of ferro nickel. The petitioners had booked purchase order on December 14, 1982 and....

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....duty, it is not permissible for the Collector to demand duty. The contention was not accepted and that gave rise to the filing of the present petition under Article 226 of the Constitution of India. The petition was admitted and the petitioners were permitted to clear the goods without payment of any duty but on executing the bond and furnishing Bank guarantee for the amount of duty claimed by the....