Supreme Court · 1990 INSC 353 · Decided 15 November 1990

Priyanka Overseas PVT. LTD. and Anr v. Union of India and ORS.

Court
Supreme Court of India
Citation
1990 INSC 353 · [1990] SUPP. 3 S.C.R. 138
Case number
CIVIL APPEAL No. 5333/1990
Decided
15 November 1990
Bench
K.N. SINGH, N.M. KASLIWAL (2-judge bench)
Outcome
Dismissed
Case type
Civil
Acts & sections cited
Customs Act Section 26, 60, 68, 112(a), 124, 15, 15(l)(b)

Headnote

Customs Act, 1962-Sections 26, 60, 68, 112(a)-Palm Kerne/­ Import of-Whether permissible-Duty payable-What is. The appellant company made a contract on 10.6.87 with the C foreign suppliers to Import under Open General Licence 35 ,000 MT of "Palm Kernel". Under the above contract bills of lading. The goods arrived in the territorial waters of India on 2 /3rd October, 1987. D Prior to 27. 7 .1987 Import of palm seeds was canalised under the Import Policy for the years 1985-88. On 27.7.1987 the Chief Controller of Imports & Exports issued a Public Notice

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