Supreme Court · 2025 INSC 684 · Decided 14 May 2025
Noble Resources and Trading India Private Limited (Earlier Known As Andagro Services PVT. LTD.) v. Union of India & ORS.
- Court
- Supreme Court of India
- Citation
- 2025 INSC 684 · [2025] 5 S.C.R. 1983
- Case number
- CIVIL APPEAL No. 2572/2025
- Decided
- 14 May 2025
- Bench
- ABHAY S. OKA, UJJAL BHUYAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 25
Headnote
Whether by way of the circular dated 30.01.2004 the benefits granted under the statutory notification dated 01.04.2003 could have been curtailed by expanding the exclusionary clause; whether crude degummed soyabean appellant is an agricultural product; what is an agricultural product. Customs Act, 1962 - s.25 - Foreign Trade (Development and Regulation) Act, 1992 - s.5 - Export-Import (EXIM) Policy of 2002-2007 - Show-cause notice was issued to the appellant
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