2021 (11) TMI 1089

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..... this writ petition pending will be futile exercise and interest of Justice will be served if the impugned order of the Tribunal dated February 25, 2020 is set aside only on this limited issue of the aforesaid circular dated August 7, 2001 which has been withdrawn. The impugned order dated 25th February, 2020, is set aside with the direction upon the learned Tribunal to consider afresh on the i .....

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..... he learned Tribunal while dismissing the appeal in question, has relied on a circular being no. 45/2001-customs dated August 7, 2001 which has already been withdrawn from financial year 2002-03 being annexure P-2 appearing at page 53 of the writ petition and the learned Tribunal has not considered the judgment of another Co-ordinate Bench on the similar issue in favour of the petitioner. Mr. .....

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..... ch has been withdrawn. Accordingly, the aforesaid the impugned order dated 25th February, 2020, is set aside with the direction upon the learned Tribunal to consider afresh on the issue of application of the aforesaid circular dated August 7, 2001 in the case of the petitioner and learned Tribunal shall also consider the judgments upon which the petitioner wants to rely in the matter at the time o .....

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