1993 (6) TMI 73

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..... three R.E.P. licences, all dated March 26, 1982. The three import licences permit import of synthetic tanning agent. On import, the petitioners filed bills of entry for clearance for home consumption, but the respondents declined to permit clearance as the petitioners were claiming advantage of Exemption Notification dated February 10, 1979 issued in exercise of powers conferred by sub-section (1 .....

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..... ched to the exemption notification. Shri Mehta submits that the refusal of the Department to grant the benefit of the exemption notification to the petitioners, in these circumstances, is unsustainable. The submission is correct and deserves acceptance. Shri Master, learned Counsel appearing on behalf of the Department, submitted that the advantage of the exemption notification is available pro .....

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