Supreme Court · 2000 INSC 215 · Decided 11 April 2000
Dal-Ichi Karkaria LTD. v. Union of India and ORS.
- Court
- Supreme Court of India
- Citation
- 2000 INSC 215 · [2000] 2 S.C.R. 1254
- Case number
- CIVIL APPEAL No. 7202/1995
- Decided
- 11 April 2000
- Bench
- S. RAJENDRA BABU, R.C. LAHOTI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution; Customs Act Section 12, 25
Headnote
Customs Act, 1962 : Sections 12 and 25( 1 )-Exemption Notification-Withdrawal of-Before period of expiry-Judicial rnview of-Notification No. 210182 dated 10.9.1982 (as amended on 20.9.1983) exempted all raw materials and components im­ parted for manufacture of goads to be supplied ta ONGC No. 513186 dated 30.12.1986 rnstricted such exemption only to the extent in excess of25% ad valarnm-Validity of-Held: Such rnduction is not based on relevant factors and does not sub-serve public policy-Hence, Notification No. 210182 is effective till 10.9.1987. Section 25( 1 )-Exemption
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