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Judgment
S.H. Kapadia, J.—In the above matter the Appellate Authority viz. Collector of Customs by his Order dated blank (Exhibit : D to the Petition) came to the conclusion that the petitioners were entitled to the benefit of Exemption Notification as they had imported the bulk drugs.
Despite the Order of the Collector of Customs (Appeals) directing the Department to give benefit of exemption with regard to import of Calcium Citrate, which the petitioners subsequently also imported, Respondent No. 1 refused to give the benefit of Exemption Notification. It is surprising that the Assistant Collector of Customs has refused to follow the Order of the Collector of Customs regarding exemption on import of Calcium Citrate. In the circumstances, we find merit in the Writ Petition.
At the time of admission of the Petition, the goods were cleared on the petitioners giving Bank Guarantee. In the circumstances, Writ Petition is allowed with no order as to costs. The Bank Guarantee furnished by petitioners to stand discharged.