Supreme Court · 1996 INSC 1339 · Decided 19 November 1996
Sheshank Sea Foods PVT. LTD. Karnataka ETC. v. Union of India and ORS.
- Court
- Supreme Court of India
- Citation
- 1996 INSC 1339 · [1996] SUPP. 8 S.C.R. 802
- Case number
- CIVIL APPEAL No. 1152/1992
- Decided
- 19 November 1996
- Bench
- S.P. BHARUCHA, K.S. PARIPOORNAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 111(o), 25(1)
Headnote
Customs Act, 1962 : S 111 (o)-Exemption Notification No. 116 dated 30.4. 1988-Breach of conditions-Power of customs authorities to investigate into-Sought to C be excluded on the ground that terms of Exemption Notification were made part of licence and, as such, the licensing authority alone had because licensing authority is empol11eretl to investigate, Custon1s authorities are not precluded from doing so-The breach is not only of the terms of the licence, but is D also of the Exemption Notification and, therefore, provisions of s. 111 (o) enable the Customs authorities to investigate.
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