Supreme Court · 2025 INSC 755 · Decided 22 May 2025
M/S Suraj Impex (India) PVT. LTD. v. Union of India & ORS.
- Court
- Supreme Court of India
- Citation
- 2025 INSC 755 · [2025] 5 S.C.R. 974
- Case number
- CIVIL APPEAL No. 7089/2025
- Decided
- 22 May 2025
- Bench
- B.V. NAGARATHNA, SATISH CHANDRA SHARMA (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
Whether the Circular No. 35/2010-Cus. Dt. 17.09.2010 for the purposes of claim of custom duty drawbacks for merchant exporters, have retrospective or prospective effect. Custom Tariff Act, 1975 - Chapter 23 - Central Excise Rules, 2002 Dt. 17.09.2010 - The High Court held that the subject Circular was to be made effective from 20.09.2010, it was prospective in nature: Held: Having regard to the Circular dt. 17.09.2010 vis-à-vis the previous Notifications, no new right or benefit came to be created, but the
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