Supreme Court · 2005 INSC 544 · Decided 28 October 2005
Commissioner of Customs (Imports), Mumbai v. M/S. Tullow India Operations LTD.
- Court
- Supreme Court of India
- Citation
- 2005 INSC 544 · [2005] SUPP. 4 S.C.R. 973
- Case number
- CIVIL APPEAL No. 5900/2004
- Decided
- 28 October 2005
- Bench
- B.P. SINGH, S.B. SINHA (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Customs Act
Headnote
B Customs Act, 1962 : Exemption Notification No. 20199-cus dated 28.02.1999-For availing c the benefit of Notification, the importer is required to produce the essentiality certificate at the time of import-If issuing authority fails to issue the certificate in time then importer cannot be denied : Exemption Notification not to be construed in a wcry which would prove D to be oppressive in nature-Eligibility criteria to be construed strictly although construction of a condition may be given a liberal meaning. Public Functionary : Directorate General of Hydrocarbons-Authority to issue
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