Supreme Court · 1999 INSC 284 · Decided 22 July 1999
Union of India and ORS. v. Apar Private LTD. and ORS.
- Court
- Supreme Court of India
- Citation
- 1999 INSC 284 · [1999] 3 S.C.R. 1056
- Case number
- CIVIL APPEAL No. 1257/1987
- Decided
- 22 July 1999
- Bench
- B.N. KIRPAL, S. RAJENDRA BABU, M. SRINIVASAN (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 12, 15, 25(1)
Headnote
Customs Act, 1962 : Ss. 12 and 15-Date for determination of rate of duty and tariff valuation C of imported goods.:_On the date the goods entered territorial waters of India as also on the day they were stored in bonded warehouse, the goods were exempt from basic Customs duty under a notification exemption notification had been rescinded and exemption granted was withdrawn-Held, duty has D to be paid with reference to the relevant date as per s. 15. E Apar Private Ltd. & Ors., v. Union of India and Others, (1985), 22 ELT 644, reversed. MS. Shawhney v. Mis. Silvania and Laxman Ltd.,
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