Supreme Court of India
Collector of Customs, Bangalore & Anr. v. Hansur Plywood Works and Anr.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
2 Supreme Court benches have cited this judgment.
From the headnote
Customs Tariff Act, 1975: Schedule Heading No. 44.01 and Notifications No. 265 of 1982, No. 59 of 1983 and No. 126 of 1984- Timber from Burma exempted from customs duty-Levy of auxiliary duty-Determination of. Import of timber is charged to effective basic customs duty at 60 per cent under the Customs Tariff Act, 1975. The Government of India had, however, issued notification under s. 25 of the Customs Act, I962 absolutely exempting timber imported from Burma. But the importers are liable to pay auxiliary duty in terms of Notification No. 265 dated December 8, 1982 and its successor
Where later benches applied it
- 1997 M/s Goodyear India Ltd v. Collector of Customs, Bombay
- 1992 Thermax Private Limited v. Collector of Customs (bombay) New Customs House
Of those, 2 mentioned
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