1994 (3) TMI 94 - HC - Customs

Summary

The petitioners were registered as a Small Scale Industrial Unit for manufacturing plastic articles, including Video Cassettes using Polyacetal Resin as raw material. Government notifications reduced customs duty and exempted auxiliary duty on imported raw materials. Customs delay led to a petition. The petitioners were allowed to clear the consignment under exemption notification. The court found in favor of the petitioners, but no further relief was needed as the consignment was already cleared. No costs were awarded.