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Issues involved: Grant of interim relief in petitions challenging refusal of admission of goods due to non-payment of export duty.
In the judgment, the Honorable Mr. Justice K.A. Puj heard arguments from both sides. The Respondent argued that there were distinguishing features in the petitions and no immediate interference was required as the petitioner had paid export duty under protest. On the other hand, the Petitioner's Counsel argued that delay in supplies of steel items would cause immense loss as construction was on the verge of completion. The Court granted ad-interim relief restraining the respondent from refusing admission of goods based on non-payment of export duty, subject to the petitioners furnishing a Bond or Bank Guarantee of 10% of the supply value. This relief was granted in line with previous similar petitions where ad-interim relief had been provided. The petitioners were given a deadline to furnish the Bank Guarantee, and the next hearing was scheduled for a later date.
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