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2008 (2) TMI 439 - HIGH COURT OF GUJARAT AT AHMEDABADBenefit of DFEC (Duty Free Entitlement Certificate) scheme exemption under Notification No. 53/2003, dated 8-4-2005 in respect of Crude Soyabean Oil imported in July, 2006 (750 metric tons) denied - Held that:- Petitioner has made out a prima facie case for a detailed examination of the contention raised in the petition that while the Department of Revenue Circular, dated 30-1-2004 provided that the products derived from agriculture including Crude Edible Oil shall not be permitted, the DGFT himself vide subsequent public Notice No. 42 of 2006, dated 6-1-2005 specifically permitted import of edible oils under the scheme through STC and MMTC. The petitioner is stated to have made inputs of Crude Soybean Oil through MMTC. Considering the contents of the said public notice dated 6-1-2005 issued by DGFT and the Department of Revenue Circular No. 10/2004-Cus., dated 30-1-2004 and also the contents of license dated 21-4-2006, we are of the view that the interests of justice would be served if interim stay of execution of the impugned order dated 9-1-2007 is granted on condition that the petitioner deposits 25% of the duty demanded under the impugned order.
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