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2001 (11) TMI 85

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..... clause to be a demand letter, dated 6-9-2000, issued by Deputy Commissioner of Customs, I.C.D., Pithampur (Annexure P-19). Since, the challenge is only to this impugned letter, it is necessary to reproduce the same infra verbatim to understand the challenge laid and issued urged :- "Subject : conversion of EPCG Licence No. 01500532, dated 10-10-96 from Zero duty scheme to 15% duty scheme-reg." .....

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..... o so, you shall be liable to action as per the conditions of the Notification and the Bond/Bank Guarantee/Corporate Guarantee furnished by you." 2.Heard Shri A.M. Mathur, learned Senior Counsel with Shri V.P. Saraf, learned Counsel for petitioners. 3.Having heard the learned Counsel for the petitioner at length with a view to find out whether any case worth admission of this writ is made out, .....

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..... e their letter dated 30-7-2001." The letter then says that since the licence stands converted from Zero duty to that of 15%, the petitioner has to comply its terms by paying 15% basic Customs duty and other statutory dues on all the goods which are to be cleared under the above licence. The petitioners are thus, asked to comply the same as and when the goods are cleared on the basis of the EPCG li .....

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..... ion then the authority does not commit any wrong or illegal act, to the detriment of petitioner. 7.Learned Counsel took me to some notifications, I fail to understand its relevancy in referring to these notifications in the context of the impugned letter. When the challenge is confined to one letter, dated 6-9-2001, then even the inquiry is also confined to the said letter. 8. Learned Counsel .....

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