Supreme Court · 2008 INSC 836 · Decided 16 July 2008
Commissioner of Customs, Calcutta v. Indian Rayon & Industries LTD.
- Court
- Supreme Court of India
- Citation
- 2008 INSC 836 · [2008] 10 S.C.R. 1050
- Case number
- CIVIL APPEAL No. 8371/2002
- Decided
- 16 July 2008
- Bench
- ASHOK BHAN, DALVEER BHANDARI (2-judge bench)
- Outcome
- Case Allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 20
Headnote
Customs Act, 1962; s. 20 and Exemption Notification Nos. 158195-Cus. dated Nov. 14, 1995 and 94196-Cus. dated c Dec. 16, 1996 issued thereunder: Exemption Notifications - Applicability of, on re-impor­ tation of goods - Held: In terms of Notification No. 158195- Cus. assessee to goods within specified time limit else it would be liable to pay the difference D between duty levied at the time of re-import and the duty levi­ able at the time of importation of such goods - Assessee ex­ ecuted three separate bonds in respect of three bills of entry at the time of
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