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Issues:
Controversy over non-extension of benefits under Advance License scheme; Validity of communication from Ministry of Finance regarding exemption to imported goods; Challenge to demand notices for customs duty; Interpretation of clarificatory notifications; Compliance with High Court directives in passing detailed orders. Analysis: The writ petition addressed the controversy surrounding the denial of benefits to imports covered under the Advance License scheme. The petitioner imported Acetic Anhydride under the scheme, which exempted imports from customs duty. However, a notification in 1993 withdrew this exemption, leading to disputes over clearance and duty payment for specific consignments. The petitioner challenged demand notices for customs duty, leading to appeals and subsequent writ petitions. The Court noted that while some consignments were cleared without duty payment, others faced issues, prompting legal action. The Division Bench directed the authorities to provide detailed reasoning, which was not adequately done in subsequent communications from the Ministry of Finance. The Court considered whether the Ministry's actions aligned with the High Court's directives and if a remand for detailed orders was necessary. It found that the Ministry's response lacked sufficient reasoning and failed to address the petitioner's eligibility for relief. Given the lack of compliance with previous directives, the Court deemed further remand futile. Instead, the Court analyzed the petitioner's entitlement to exemptions under the Advance License scheme. Despite initial withdrawal of exemptions, subsequent clarifications extended relief to those covered by the scheme, including the petitioner. The Court held that the petitioner should be granted exemptions for all consignments under the scheme, as long as they met the scheme's criteria. Consequently, the Court allowed the writ petition, directing the authorities to extend exemptions for specific consignments within a specified timeframe. The decision emphasized the petitioner's entitlement to benefits under the Advance License scheme and the need for timely compliance by the authorities. The Court's ruling aimed to uphold the scheme's provisions and ensure fair treatment for the petitioner in line with the clarificatory notifications issued by the government.
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