Supreme Court · 1993 INSC 296 · Decided 14 September 1993
Union of India and ORS. v. Jalyan Udyog and ANR.
- Court
- Supreme Court of India
- Citation
- 1993 INSC 296 · [1993] SUPP. 2 S.C.R. 293
- Case number
- CIVIL APPEAL No. 1104/1990
- Decided
- 14 September 1993
- Bench
- B.P. JEEVAN REDDY, S.P. BHARUCHA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 25
Headnote
Customs Act, 196~Section 25(2) read with section 15 and Central Government Notification No. 262-Cus. dated October II, 1958 (as amended vide Notification No. 163-Cus. dated October 16, 1965)-The point in time A B at which the exemption from payment of any customs duty is deemed to have C stood detennination of-Whether the rate of duty shall relate to the date of such revocation and the then valuation of the ship. Sub-section (2) of Section 25 of the Customs Act, 1962 empowers the Central Government to exempt any goods on which customs duty is liable, D from duty if certain
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