Supreme Court · 2015 INSC 565 · Decided 12 August 2015
D.R. Enterprises LTD. v. Assistant Collector of Customs and ORS.
- Court
- Supreme Court of India
- Citation
- 2015 INSC 565 · [2015] 8 S.C.R. 1131
- Case number
- CIVIL APPEAL No. 4417/2003
- Decided
- 12 August 2015
- Bench
- A.K. SIKRI, N.V. RAMANA (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226; Customs Act Section 28
Headnote
A B Customs Act, 1962 - Customs duty-At concessional rate - Under Open General Allowance with the aid of c Notification No.114180-CUS, dated 19.6.1980- On import of Web Printing Machine - Writ petition praying for declaration that the import of the machine was permissible at concessional customs rate denied by the High Court on the ground that the Notification D was not applicable as one of the conditions that the machine is having output capacity of 30,000 or more copies per hour, is not fulfilled - On appeal, held: The burden to prove the output capacity of the machine as per
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