Supreme Court · 2010 INSC 867 · Decided 9 December 2010
COMMNR. of Customs (Preventive) Mumbai v. M/S. M. Ambalal & CO.
- Court
- Supreme Court of India
- Citation
- 2010 INSC 867 · [2010] 15 S.C.R. 937
- Case number
- CIVIL APPEAL No. 8235/2003
- Decided
- 9 December 2010
- Bench
- D.K. JAIN, H.L. DATTU (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 2(25), 111(d)
Headnote
Customs Act, 1962 - ss. 2(25) rlw s. 11, 111 and 112 and s. 25 - Exemption notification issued by Central Government, A B in exercise of its power under s.25(1), exempting certain C articles when imported into India from payment of duty - Interpretation of - Meaning of the term 'imported goods' in - Plea of respondent that by virtue of the said Notification, rough diamonds were exempted from payment of duty under the Act and, therefore, adjudicating D authority was not justified in directing the respondent for payment of duty under the Act for release of the confiscated goods (rough
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)