Supreme Court · 1989 INSC 289 · Decided 25 September 1989
Collector of Customs, Bombay v. K. Mohan & CO. Exports
- Court
- Supreme Court of India
- Citation
- 1989 INSC 289 · [1989] SUPP. 1 S.C.R. 231
- Case number
- CIVIL APPEAL No. 1573/1988
- Decided
- 25 September 1989
- Bench
- M.H. KANIA, S. RANGANATHAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 25(1)
Headnote
BOMBAY v. K. MOHAN & CO. EXPORTS SEPTEMBER 25, 1989 [M.H. KANIA AND S. RANGANATHAN, 11.] Customs Act 1962-Customs Tariff Act 1975-Section 3-Jmport of metallised polyester films rolls-Whether entitled to exemption from payment of countervailing duty under notification No. 228/76 dated goods were cleared on payment of customs duty as well as additional duty /countervailing duty leviable under section 3 of the Customs Tariff Act. Thereafter the Respundent firm moved three applications claiming refund ·of the additional duty of customs paid by it. The claim was made
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