Supreme Court · 1996 INSC 238 · Decided 13 February 1996
Union of India v. Victory Plastic PVT. LTD. and ANR.
- Court
- Supreme Court of India
- Citation
- 1996 INSC 238 · [1996] 2 S.C.R. 568
- Case number
- CIVIL APPEAL No. 3336/1996
- Decided
- 13 February 1996
- Bench
- B.P. JEEVAN REDDY, S.C. SEN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
OF INDIA v. VICTORY PLASTIC PVT. LTD. AND ANR. FEBRUARY 13, 1996 B [B.P. JEEVAN REDDY AND SUHAS C. SEN, JJ.) Customs Tariff Act, · 1975 : First schedule-Item No .. 39.01/06-P. VC. resirr-Liable to payment of C dut)r-Subsequently exempted by Notification dated 15.3. 79 to be operative Notification-Pa1ty claiming full exemp­ tion of du~laim rejected by Assistant Collector but upheld by the High Court-Held, opening of letters of credit and entering into transaction after D modified notification-Hence not entitled to full exemption of duty. Kasinka Trading & Anr.
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)