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2015 (10) TMI 2088 - BOMBAY HIGH COURTChallenging the constitutional validity of Notification No.96/2009-Customs - Imports are exempted under Advance Authorisation from the whole of the additional duty, safeguard duty and anti-dumping duty; Safeguard duty not exempted - Revenue contends that petition is premature as only SCN issued - Held That:- Adjudicating authority ought to apply notification in light of Office Memorandum dated 31 May 2013 - Affidavit-in-reply to be filed on behalf of Respondent within 2 months - Liberty given to Petitioner to move the Court as and when necessary - Decided in favour of assessee.
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