Supreme Court · 2008 INSC 710 · Decided 16 May 2008
Commissioner of Customs, (PREV.) Gujarat v. M/S Reliance Petroleum LTD.
- Court
- Supreme Court of India
- Citation
- 2008 INSC 710 · [2008] 9 S.C.R. 247
- Case number
- CIVIL APPEAL No. 1831/2006
- Decided
- 16 May 2008
- Bench
- S.B. SINHA, LOKESHWAR SINGH PANTA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act
Headnote
,;. ... Customs Act, 1962: Notification No.11197-cus dated 1.3.1997 as amended by Notification No.55197-cus dated 13.6.1977 - Setting up of c crude petroleum refinery - Import of different parts of second hand mobile crane - Reassembled at site - Department held that self propelled system along with the crane could not be treated as one unit and thus ex- emption under said Notifications not available - Held: These D • are not two separate items but a single mechanical unit - The 4 equipment was consigned in different parts for convenience of transport- Since the
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)