Supreme Court · 1996 INSC 886 · Decided 14 August 1996
MIS. Jain Exports PVT. LTD. and ANR. v. Union of India and ORS.
- Court
- Supreme Court of India
- Citation
- 1996 INSC 886 · [1996] SUPP. 4 S.C.R. 673
- Case number
- CIVIL APPEAL No. 884/1980
- Decided
- 14 August 1996
- Bench
- S.P. BHARUCHA, S.B. MAJMUDAR (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 25, 25(2)
Headnote
Customs Act, 1962-Section 25(2}-Claim of exemption u11dei-Mai11- tai11ability-lmport of liquid caustic soda-Levy of duty-Exemption granted in favour of State Chemicals and Phannaceuticals Coporation by reducing rate of custom duty levied 011 them-Legality of Practice and Procedure-U11de1taki11g to Court-No equity in favour of the party giving iHt is not a special or peculiar circumstance. A B c The appellant imported liquid caustic soda in bulk, on which Cos- D toms, auxiliary and countervailing duty was payable at the aggregate rate of 92.5 percent. The respondents, State Chemicals
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