Supreme Court · 2015 INSC 1037 · Decided 27 October 2015
Cargill India Private Limited v. Commissioner of Customs & Central Excise, Visakhapatnam-Ii
- Court
- Supreme Court of India
- Citation
- 2015 INSC 1037 · [2015] 12 S.C.R. 917
- Case number
- CIVIL APPEAL No. 4796/2012
- Decided
- 27 October 2015
- Bench
- A.K. SIKRI, R.F. NARIMAN (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 50, 51, 113
Headnote
A 8 Customs, Central Excise Duties and Service Tax c Drawback Rules, 1995 - r.12(1)(a) - Circular No.0412004 dated 16.01.2004 - Conversion of Free Shipping Bills into Drawback Shipping Bills- Permissi~ility of- On the basis of r. 12(1 )(a) and on the basis of The conversion is not permissible to the assessee on the basis D of r.12(1 )(a) as the ingredients of r.12(1 )(a) are not satisfied by the assessee - However, under the Circular, the Commissioner has the discretion to give duty drawback after examining on request, individual cases, on merits - E
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