Supreme Court · 2020 INSC 82 · Decided 23 January 2020
M/S. Granules India LTD. v. Union of India and Others
- Court
- Supreme Court of India
- Citation
- 2020 INSC 82 · [2020] 2 S.C.R. 1182
- Case number
- CIVIL APPEAL No. 593/2020
- Decided
- 23 January 2020
- Bench
- NAVIN SINHA, KRISHNA MURARI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 28(1)
Headnote
Customs Act, 1962: Customs duty - Exemption from - Entitlement - Revenue imported consignment under one advance licence issued prior to 19.5.1992 - Part of consignment was imported prior to 25.11.1993 and the rest subsequent thereto - Assessee sought terms of Custom Notifications dated 19.5.1992 - Revenue allowed exemption from customs duty in respect of part of the consignments which were actually imported prior to 25.11.1993 i.e. the date of Notifications whereby the exemption was withdrawn - The exemption claim was rejected in
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