2015 (10) TMI 2088

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..... Legal For the Respondent : Mr. Pradeep S. Jetly ORDER PC : 1. In this petition under Article 226 of the Constitution of India, the Petitioner has challenged the constitutional validity of Notification No.96/2009-Customs, dated 11 September 2009 (Exhibit-D) insofar as the Notification exempts the imports under Advance Authorisation from the whole of the additional duty, safeguard duty and .....

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..... t, 1975 is concerned. The relevant portion of Office Memorandum dated 31 May 2013 reads as follows : "Para 4.1.4 of Foreign Trade Policy provides for exemption from Safeguard duty for clearances against Advance Authorization. The domestic law to impose Safeguards duty has been enacted under two sections - section 8B and section 8C of the Customs Tariff Act, 1975. Notification No.93/2004-Customs .....

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..... No.96/2009-Customs dated 11 September 2009 in light of the Office Memorandum dated 31 May 2013. 4. Rule. Returnable on 7 July 2014. 5. We make it clear that during the adjudication proceedings, it will be open to the Petitioner to also contend before the adjudicating authority that Notification No.96-2009-Customs, dated 11 September 2009 should be read in light of the Office Memorandum dated 31 .....

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