====================================================== Dabur India Limited, a company Incorporated under the Companies Act, 1956 having its registered office at 8/3, Asaf Ali Road, New Delhi-110002 through its authorized representative/signatory Sri Rajinder Kumar Sharma, son of Late O.P. Sharma, resident of D-99, P.O. + P.S.- Vivek Vihar, Delhi. .... .... Petitioner/s Versus 1. The Union of India through the Secretary, Ministry of Finance, Govt. of India, New Delhi 2. The Commissioner of Customs, C.R. Building, 4th and 5th Floor, Birchand Patel Path, Patna. 3. The Additional Commissioner, Customs, Patna. 4. The Assistant Commissioner of Customs, Land Customs Station, Indian Border Post, Raxaul. .... .... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. Raghavan Mr. Tanmoy Chakravarty Mr. Brisketu Sharan Pandey For the Respondent No.1: Mr. S.D Sanjay (Addl. Soc. Gen.) For respondent Nos.2 to 4: Mrs. Nivedita Nirvikar, Senior Standing Counsel ====================================================== CORAM: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA and HONOURABLE MR. JUSTICE AMARESH KUMAR LAL ORAL ORDER (Per: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA) 2 22-07-2015 Heard learned counsel for the petitioner and learned Additional Solicitor General for the Union of India as also learned counsel for the Customs Department. The sum and substance of the grievance of the petitioner is that the respondent authorities of the Land Customs Station, Indian Border Post, Raxaul have not been allowing the petitioner to avail of the benefit under notification No.01/2011-CE dated 1.3.2011 and pay duty at the rate of 2% CVD on goods imported
