Supreme Court · 2021 INSC 169 · Decided 9 March 2021
M/S Canon India Private Limited v. Commissioner of Customs
- Court
- Supreme Court of India
- Citation
- 2021 INSC 169 · [2021] 3 S.C.R. 776
- Case number
- CIVIL APPEAL No. 1827/2018
- Decided
- 9 March 2021
- Bench
- S.A. BOBDE, A.S. BOPANNA, V. RAMASUBRAMANIAN (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 28(4), 6
Headnote
Customs Act, 1962: s.28(4) - Consignment of cameras - Bill of Entry submitted to Customs Authorities along with covering letter and literature containing specifications of the cameras - After verification of the Bill Inspector and the Superintendent, the Deputy Commissioner of Customs checked the goods and took a decision to clear the goods on 24.3.2012, as being exempt from duty in terms of the Notification No.15/2012 (issued on 17.3.2012) - On 19.8.2014, show cause notice issued under s.28(4) by
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