Supreme Court · 2015 INSC 1008 · Decided 31 July 2015
Commissioner of Customs, Hyderabad v. M/S. Pennar Industries LTD. &ANR.
- Court
- Supreme Court of India
- Citation
- 2015 INSC 1008 · [2015] 8 S.C.R. 728
- Case number
- CIVIL APPEAL No. 4444/2005
- Decided
- 31 July 2015
- Bench
- A.K. SIKRI, N.V. RAMANA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 25
Headnote
Customs Act, 1962 - s. 25 - Exemption under C Notification No. 3011997 - Claim of- Import of goods against advance licence - However, non-fulfillment of export obligation under the licence - No exports effected by exporting tho~e goods so manufactured from the raw material that was imported of duty by Revenue - 0 Assessee's case that it had arranged for third party export, thus fulfilled its obligation and was entitled to duty free imports - Said demand confirmed - However, tribunal set aside the same holding that the Director General of Foreign Trade had amended the licence
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