Supreme Court · 1974 INSC 81 · Decided 5 April 1974
Collector of CUSTOMS., Madras & ANR. v. C. Tarachand
- Court
- Supreme Court of India
- Citation
- 1974 INSC 81 · [1974] 3 S.C.R. 852
- Case number
- CIVIL APPEAL No. 1161/1973
- Decided
- 5 April 1974
- Bench
- M. HAMEEDULLAH BEG, R.S. SARKARIA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act
Headnote
OF CUSTOMS., MADRAS & ANR. v. C.TARACHAND April 5, 1974 [M. H. BEG AND R. S. SARKARIA, JI.] Imports and Exports (Control) Act, 1947-S. 3-Scope of. The respondent had imported sewing machine needJcs under a licence. Claiming that the import licence did not cover the needles for domestic Ipachines or were interchangeable and that the prohibition A B was not meant for such interchangeable needles which could be used for c "domestic" as welt as "industrial" sewing machines but was confined to needles capable of being used only for domestic sewing machines. A
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