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2024 (2) TMI 323 - DELHI HIGH COURTSeeking review/recall of order - Error apparent on the face of record or not - rate of duty as on the date of import - seeking quashing of the custom Notification dated 15.01.2003, whereby the respondent had sought to charge duty at the rate of 100 % of the value of the goods i.e. fresh garlic. As per the petitioner, the duty payable was only 30% - HELD THAT:- In view of the Office Memorandum dated 28.02.2011 read with Office Memorandum dated 02.02.2024, it is clear that the import made by the petitioner was deemed to be exempted from so much of custom duty as is excess of 30 % ad valorem. Accordingly, there is an error apparent on the face of the record. Consequently, the order dated 19.07.2018 is recalled. The writ petition is restored to its original number. Petition disposed off.
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