Supreme Court · 2006 INSC 551 · Decided 24 August 2006
M/S. O.N.G.C. LTD. v. COMMNR. of Customs, Mumbai
- Court
- Supreme Court of India
- Citation
- 2006 INSC 551 · [2006] SUPP. 5 S.C.R. 317
- Case number
- CIVIL APPEAL No. 1882/2004
- Decided
- 24 August 2006
- Bench
- S.B. SINHA, DALVEER BHANDARI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act
Headnote
LTD. A v. COMMNR. OF CUSTOMS, MUMBAI AUGUST 24, 2006 [S.B. SINHA AND DAL VEER BHANDARI, JJ.) B Customs Act, 1962-3-D Seismic Tapes-Custom duty on-Exemption from-By a Notification-Requirement of Essentiality Certificate for availing exemption-Possession of Petroleum Exploration Licence was fresh application for grant of Certificate in continuance of its earlier application-Exemption denied by the Authority as well as Tribunal in absence of the Certificate-Certificate produced before this Court after the same having been granted-Remission of the case to Tribunal for D
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