TMI Blog2024 (2) TMI 323X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PL. 48644/2018 1. Petitioner seeks review/recall of order dated 19.07.2018, whereby the petition filed by the Petitioner was disposed of holding that the rate of duty as on the date of import would cover the case of the Petitioner. 2. Petitioner had filed the subject writ petition seeking quashing of the custom Notification dated 15.01.2003, whereby the respondent had sought to charge dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Schedule to retrospectively provide a concessional basic customs duty of 30% to fresh garlic import by National Cooperative Federation and Madhya Pradesh State Cooperative Marketing Federation under import licenses issued by the Central Government and cleared after 15.1.2003. This provision would come into force on the date of enactment of the Finance Bill, 2011. Pending cases of these importers p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orandum 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. W.P.(C) 16905/2004 8. Further, in view of the abov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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