Supreme Court · 2001 INSC 436 · Decided 11 September 2001
Commissioner of Customs (Sea), Chennai v. M/S. Ballarpur Industries LTD.
- Court
- Supreme Court of India
- Citation
- 2001 INSC 436 · [2001] SUPP. 3 S.C.R. 24
- Case number
- CIVIL APPEAL No. 3942/2001
- Decided
- 11 September 2001
- Bench
- B.N. KIRPAL, K.G. BALAKRISHNAN, P. VENKATARAMA REDDI (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 1290
Headnote
Customs Ac:, 1962 : C Ss. 28 and 129D(2)-Power of Commissioner o,fCustoms to direct filing of appeal before Commissioner (Appeals)-lmport o.f certain goods-Assessee claiming them as accessories and as such covered under an exemption not(fication-Revenue treating the goods as spare parts and under protest and later filing application.for refund- D Assistant Collector allowing refund with regard to one set o.f goods holding them as accessories-Claim o.f refund rejected with regard to other set o.f goods as the same were held to be spares-On appeal, Commissioner (Appeals) held 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)