Supreme Court · 1996 INSC 1525 · Decided 20 December 1996

Shri Jee Sales Corporation and Another v. Union of India

Court
Supreme Court of India
Citation
1996 INSC 1525 · [1996] SUPP. 10 S.C.R. 888
Case number
CIVIL APPEAL No. 3000/1984
Decided
20 December 1996
Bench
A.M. AHMADI, N.P. SINGH, SUJATA V. MANOHAR (3-judge bench)
Outcome
Dismissed
Case type
Civil
Acts & sections cited
Customs Act Section 25(1)

Headnote

I I Customs Act, 1962: Section 25(1)/Customs Tariff Act, 1975: Chapter 39, First Schedule-Import of Polyvinyl Chloride resins-Levy of Customs C duty exempted vide Notification 661 upto 31.3.1981-Subsequent Notification withdrawing exemption from payment of Customs duty issued on the Government-Held, applicable only if there is no supervening public inter­ est-But Court must satisfy itself that such public interest exists. D The Government vide Notification No. 66 Cus. dated 15.3.1979 G.S.R. gave exemption to imports of polyvinyl Chloride resins (PVC ) from. the duty

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