1993 (6) TMI 73 - HC - Customs

Summary

The High Court of Bombay allowed the petition of importers of Glyoxal 40% who were denied clearance by the Customs Department based on an Exemption Notification. The court ruled that the importers were entitled to the benefit of the exemption notification as their goods fell under the exempted category. The court held that Customs authorities should not refuse clearance based on assumptions about the future use of the goods. The petition was granted, and no costs were awarded.