Supreme Court · 1997 INSC 455 · Decided 29 April 1997

Mihir Textiles LTD. ETC. v. Collector of Customs, Bombay ETC.

Court: Supreme Court of India
Citation: 1997 INSC 455 · [1997] 3 S.C.R. 1088
Case number: CIVIL APPEAL No. 756/1987
Decided: 29 April 1997
Bench: S.C. SEN, K.T. THOMAS (2-judge bench)
Outcome: Dismissed
Case type: Civil

Headnote

LTD. ETC. v. COLLECTOR OF CUSTOMS, BOMBAY ETC. APRIL 29, 1997 B [SUHAS C. SEN AND K.T. THOMAS, JJ.) Customs Tariff Act, 1975-Entry No. 84.66--Entitlement to conces sional relief in payment of customs duty-Non-compliance of conditions necessary for such entitlement-Contract not along with their accessories and goods. He got them cleared on payment of full duty. After that he applied to the Collector of Customs for granting registration D of his contract with the buyer as envisaged in Entry No. 84.66 of Customs Tariff Act, 1975. Then he filed· a refund

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