1991 (7) TMI 105 - HC - Customs

Summary

The High Court of Bombay dismissed a bunch of writ petitions regarding customs duty exemption for polyester staple fiber, ruling that it falls under the category of "polyester fiber." The petitioners were ordered to pay the amounts due with interest at 12% per annum, and the bank guarantees given by them could be encashed. No costs were awarded. (Citation: 1991 (7) TMI 105 - HIGH COURT OF JUDICATURE AT BOMBAY)