Customs Act, 1962 with Section 28(1)

Supreme Court Allows Customs Duty Exemption Based on Clarificatory Notification: Granules India Ltd. vs. Union of India (23 January 2020)

/ Advance Licence Scheme, Customs Act, 1962, Customs Act, 1962 with Section 28(1), Customs Duty Exemption, Judges, Krishna Murari, Navin Sinha

Supreme Court Allows Customs Duty Exemption Based on Clarificatory Notification: Granules India Ltd. vs. Union of India (23 January 2020) LEGAL ISSUE: Whether a customs duty exemption can be denied to an importer when a clarificatory notification extends the exemption to goods imported under an advance license, despite an intervening notification that temporarily withdrew the […]

Supreme Court Allows Customs Duty Exemption Based on Clarificatory Notification: Granules India Ltd. vs. Union of India (23 January 2020) Read Post »

Supreme Court clarifies Rule 2(a) of Customs Tariff Act in Sony India Ltd. Case (2008)

/ Ashok Bhan, Customs Act, 1962, Customs Act, 1962 with Section 111(m), Customs Act, 1962 with Section 112(a), Customs Act, 1962 with Section 28(1), Customs Tariff Act, 1975, Customs Tariff Act, 1975 with Rule 2(a), Judges, V.S. Sirpurkar

Date of the Judgment: September 23, 2008 Citation: Civil Appeal No. 8236 of 2002 Judges: Hon’ble Mr. Justice Ashok Bhan, Hon’ble Mr. Justice V.S. Sirpurkar The Supreme Court of India addressed the question of whether imported components of Colour Television (CTV) sets should be treated as complete CTV sets for the purpose of assessment under

Supreme Court clarifies Rule 2(a) of Customs Tariff Act in Sony India Ltd. Case (2008) Read Post »

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