Supreme Court · 1992 INSC 162 · Decided 14 May 1992
MJ. Exports LTD. and ANR. v. Customs, Excise and Gold (Control) Appellate
- Court
- Supreme Court of India
- Citation
- 1992 INSC 162 · [1992] 3 S.C.R. 300
- Case number
- CIVIL APPEAL No. 4105/1991
- Decided
- 14 May 1992
- Bench
- S. RANGANATHAN, V. RAMASWAMI, YOGESHWAR DAYAL (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 2(33), 25, 45, 113(d)
Headnote
~ Customs Act, 1962: Sections 2(33), 25, 45, SJ, 53, 54, 59, 68, 69, 74, c 113(d) & 114. - Import-Export Policy 1988-91: Paras 22, 23, 24(1), 174(1}-Appendix 6--List 2, Item 36--List 3, Item 37. Imports (Control) Order, 1955: Clauses JO (C), 11(1) (dh 11(4}- ~ D Schedules /,II, III & V. 1988: Clause 3,15 (g). Bill of Entry (Forms) Regulations, 1976: Regulation 3-Forms /,II and III E "Haemodialyser''-Life Savings Equipment-Exemption from Customs ~- duty-Import under Open General Licence-Customs Clearance obtained for "Home Consumption''-Goods repacked and''
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