Supreme Court · 2015 INSC 541 · Decided 4 August 2015
M/S. Swastika Enterprises &ANR. v. Commissioner of Customs & ORS.
- Court
- Supreme Court of India
- Citation
- 2015 INSC 541 · [2015] 8 S.C.R. 1151
- Case number
- CIVIL APPEAL No. 7570/2004
- Decided
- 4 August 2015
- Bench
- A.K. SIKRI, R.F. NARIMAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 28, 47(2)
Headnote
8 Finance (No.2) Act, 1998 - s.95(ii)(b) aQd (c) - Kat Vivad Samadhan Scheme - Entitlement to '-- Demand of c additional customs duty from the assessee declining his claim for exemption thereof- By way of endorsement on the Bill of entry- The demand challenged by filing writ petition Scheme during pendency of the petition - Assessee opted to avail the benefit of the Scheme - D Revenue denied the same on the ground that no· show-cause . notice/demand notice was issued to the assessee and hence by virtue of s. s.95(ii)(b), the Scheme was not applicable - The denial of
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