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M/S. Noble Resources And Trading vs Union Of India And Others on 7 October, 2011

26. A Division Bench of the Bombay High Court in Noble Resources and Trading India Pvt. Ltd. v. Union of India: 2012 (276) ELT 3 (Bom.) examined the challenge to a notification dated 31.03.2011 issued by DGFT whereby schedule of rates under the Duty Entitlement Pass Book (DEPB) Scheme was amended to disentitle export of cotton with respect to shipments made on or after 21.04.2010. The circular explained the amendment as under:-
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