Supreme Court · 2023 INSC 525 · Decided 12 May 2023
Union of India & ORS. v. A. B. P. PVT. LTD. & ANR.
- Court
- Supreme Court of India
- Citation
- 2023 INSC 525 · [2023] 6 S.C.R. 1115
- Case number
- CIVIL APPEAL No. 986/2011
- Decided
- 12 May 2023
- Bench
- S. RAVINDRA BHAT, DIPANKAR DATTA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 25(1)
Headnote
Customs Act, 1962- s.25(1)- Exercise of power under - Grant/ withdrawal/amendment of exemption- Judicial review of - Respondent-assessee imported one set of High Speed Cold-Set Web Offset Rotary Printing Machine with minimum speed of 70,000 copies per hour - First Notification which provided for levy of custom duty on the said imported machinery at a concessional rate of 5% - However, the said notification was amended through a fresh notification which shifted the benefit of the concessional rate from the aforesaid imported machinery to High
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