Supreme Court · 2001 INSC 368 · Decided 14 August 2001
Collector of Customs, Bombay v. M/S. M.J. Exports LTD.
- Court
- Supreme Court of India
- Citation
- 2001 INSC 368 · [2001] SUPP. 1 S.C.R. 564
- Case number
- CIVIL APPEAL No. 6069/1999
- Decided
- 14 August 2001
- Bench
- B.N. KIRPAL, SHIVARAJ V. PATIL (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 28(1)
Headnote
Customs A ct, 1962 : life saving drugs or medicines or equipment-Import of-Customs duty-­ Exemption fi-om-Assessee imported life saving drug and paid no duty on it­ Assessee then sought to export the said item to another country-Entitlement to exemption from duty-Held: Import of such item not entitled D to exemption Ji-om customs duty-Customs Notification No. 208 of !981. Section 28(1) proviso-Show cause notice-Issue of-Extended period of limitation-Applicability of-Life saving drugs or medicines or equipment­ Import of-Customs duty-Exemption from-Assessee imported life
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