Supreme Court · 1996 INSC 1193 · Decided 11 October 1996
Pratibha Processors and ORS., ETC. ETC. v. Union of India and ORS.
- Court
- Supreme Court of India
- Citation
- 1996 INSC 1193 · [1996] SUPP. 7 S.C.R. 596
- Case number
- CIVIL APPEAL No. 2412/1993
- Decided
- 11 October 1996
- Bench
- S.P. BHARUCHA, K.S. PARIPOORNAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 61(2)
Headnote
PROCESSORS AND ORS., ETC. ETC. v. UNION OF INDIA AND ORS. OCTOBER 11, 1996 B [S.P. BHARUCHA AND K.S. PARIPOORNAN, JJ.) Customs Act 1962, s. 61 (2)-Payment of interest where no duty payable at the time of clearance of warehoused goods-Held, where goods are wholly exempt from payment of duty, The goods were allowed to be warehoused under six bonds dated December 4, 1990 expriring on March 3, 1991. Thereafter the petitioners obtained D Advance Licence under the Duty Exemption Entitlement Certificate (DEEC) Scheme. On or about May 9, 1991, the petitioners filed six Bills of Entry for
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