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2011 (6) TMI 252 - CESTAT, AHEMDABADLeviability of safeguard duty - Import of phenol - Notification No.73/2001-Cus. dated 28.06.01 - a part of the phenol was cleared by the appellant before the imposition of safeguard duty and the Commissioner (Appeals) has held in their favour and has set aside that part of the safeguard duty - Merely because the goods were not cleared before the levy of the safeguard duty in respect of the second bill of entry should not be made a reason for confirmation of the said safeguard duty - Had the appellant cleared the phenol before the levy of safeguard duty, the same was not payable by the appellant - Admittedly they could not have anticipated such levy by the legislature and as such could not have hurried up clearance of the same from the warehouse - The quantum of phenol covered by the second bill of entry is also required to be met with the same fete as quantum of phenol cleared under the first bill of entry - find no justifiable reasons to confirm the demand of safeguard duty against the appellant - Accordingly we set aside the impugned orders confirming the same along with interest and allow the appeal with consequential relief to the appellant.
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