1. On consideration, the petition is admitted to hearing and with the consent of learned counsel for the parties, taken up for final disposal at its threshold.

2. Petitioner is a business concern having its head office at 14/2 Extension Trikuta Nagar, Jammu. It is engaged in supply of Defence equipments to the armed forces. The petitioner responded to Tender Notice NIT No. 29419/SP/SM/08-09/ES-4 dated 15.01.2009 floated by the respondents for purchase of 25 Nos. of Snow Mobiles. Colonel GS (Engrs/Plg) respondent No. 3 in the petition, on 26th July, 2009 asked the petitioner to supply one number Snow Mobile for trial on "No Cost No Commitment" basis. The petitioner placed the order for supply of one number Snow Mobile on Polaris Industries, 2100, Highway-55, Medina, MN 55340, U.S.A. The General Officer Commanding in Chief (GOC-in-C) in the month of November, 2009 issued a Customs Duty Exemption Certificate in terms of Notifi#31;cation No. 39/96 SL No. 10(X), so as to facilitate import of the Snow Mobile without burdening the petitioner with the custom duty payable on the import of the machine. The Colonel GS (Engrs/Plg) -respondent no. 3 vide letter dated December, 2009, further cert

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