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2020 (10) TMI 128 - HC - CustomsViolation of import conditions - benefit of Concessional rate of duty denied - stand of the respondents is that the imported goods should have been put only for own use consumption and should not have been sold - SI.No.292(A) of General Exemption N/N. 50/2017-Customs, dated 30.06.2017 - HELD THAT:- Since the petitioner has now obtained End Use certificate from the jurisdictional authority, in the interest of justice, he deserves to be granted one more opportunity. In this view of the matter, the order impugned in this writ petition is quashed - The matter is remitted to the file of the first respondent. The first respondent will issue a fresh hearing notice to the petitioner. On the said date, the petitioner should place all the materials such as End Use certificates before the first respondent for his consideration. Petition allowed by way of remand.
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