Supreme Court · 2001 INSC 565 · Decided 7 November 2001
Bharti Telecom LTD. v. Commissioner of Customs
- Court
- Supreme Court of India
- Citation
- 2001 INSC 565 · [2001] SUPP. 5 S.C.R. 205
- Case number
- CIVIL APPEAL No. 7432/2000
- Decided
- 7 November 2001
- Bench
- R.P. SETHI, Y.K. SABHARWAL (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Customs Law : Duty free goods-Import of-Value Based Advance Licensing Scheme (VBALS)-Notification No. 203192 dated 19-5-1992-Exporter imported duty free goods under VBALS and claimed exemption under the Notification-Show cause notice issued alleging that exporter suppressed fact of availing against VEALS-Subsequently, Amnesty Scheme introduced providing.for amnesty on reversal of MOD VAT credit and payment of interest by a certain specified date-Exporter reveresed MOD VAT credit much before introduction of Amnesty Scheme but did not deposit interest by the specified
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)