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2014 (1) TMI 15 - BOMBAY HIGH COURTReduction of Extra Duty Deposit - Denied of reduction from 5% to 1% - Held that:- Petitioners have made applications to the Additional Commissioner of Customs, Special Valuation Branch (SVB) seeking the benefit of EDD at 1% instead of 5% in respect of related party imports pending finalization of Bills of Entry. So far as Writ Petition No.8837 of 2013 is concerned, the Petitioner seeks the renewal of the benefit of 1% EDD granted to them by order dated 2 May 2008. While in respect of Writ Petition No.9960 of 2013, a fresh order is sought. In both the petitions, personal hearings have been fixed by the authorities and adjourned - Petitioners, there is no reason for the Respondent authorities not to dispose of the applications on the basis of the materials submitted by the Petitioners. In case there is lack of any information submitted by the Petitioners, it is at their peril. However, it is not fair for the Respondent authorities to sit over the applications and not dispose them. Therefore, we direct the Additional Commissioner of Customs to grant hearings in both the applications pending - Decided in favour of assessee.
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