Supreme Court · 2009 INSC 757 · Decided 8 May 2009

Commissioner of Customs, Amritsar v. M/S. Ajay Kumar and CO.

Court
Supreme Court of India
Citation
2009 INSC 757 · [2009] 9 S.C.R. 17
Case number
CIVIL APPEAL No. 645/2008
Decided
8 May 2009
Bench
ARIJIT PASAYAT, MUKUNDAKAM SHARMA (2-judge bench)
Outcome
Dismissed
Case type
Civil
Acts & sections cited
Customs Act Section 28(1), 111

Headnote

' Customs Act, 1962 - Ss.28(1) and 111 - Purchase of transferable Duty Entitlement Pass Book (DEPB) including c t licence - Show cause notice issued to transferee licence-___, holder Without making any reference therein to the alleged infraction of the original licence-holder - Held: was defective - Appeal filed by Revenue i dismissed. D Commissioner of Customs (Import) Bombay v. Mis. HICO Enterprises (2008) 11 SCC 720, relied on. Case Law Reference: E (2008) 11 sec 120 relied on Para 4 t CIVIL APPELLATE JURISDICTION: Civil Appeal No. 645 of 2008. From the Judgment &

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