Supreme Court · 1990 INSC 190 · Decided 4 May 1990
Indian Textile Paper Tube CO. LTD. v. Collector of Customs, Madras
- Court
- Supreme Court of India
- Citation
- 1990 INSC 190 · [1990] 3 S.C.R. 96
- Case number
- CIVIL APPEAL No. 5014/1984
- Decided
- 4 May 1990
- Bench
- SABYASACHI MUKHERJI, M.M. PUNCHHI, P.B. SAWANT (3-judge bench)
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 28, 128, 131
Headnote
Customs Act, 1962: Sections 28( 1), (3) and 131( 1), (3), (5)-Suo motu revision by Central Government to annul/modify order of erroneous refund of duty-Period of limitation-What is. Mere order granting refund is not actual refund-Limitation to run from date of actual refund. The appellant imported to duty under heading 40.05 /16(3) at 40% plus D countervailing duty at the rate of 25% under Item 16-A(4) of the Customs Tariff Act, 1975. E F Thereafter, the appellant made an application for refund of the excess of duty so charged contending that the goods were in fact liable to be
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)