Supreme Court of India
Priyanka Overseas Pvt. Ltd. and Anr v. Union of India and Ors.
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1 Supreme Court bench has cited this judgment.
What the Court ordered
In the result the appeal filed by the Union of India is dismissed and the appeal filed by M/s.
Judgment, page 27
From the headnote
Customs Act, 1962-Sections 26, 60, 68, 112(a)-Palm Kerne/ Import of-Whether permissible-Duty payable-What is. The appellant company made a contract on 10.6.87 with the foreign suppliers to Import under Open General Licence 35 ,000 MT of "Palm Kernel". Under the above contract 10681.832 MT of palm kernel was shipped from Nigeria on 26.6.87 and 25. 7 .87 under different bills of lading. The goods arrived in the territorial waters of India on 2 /3rd October, 1987. Prior to 27. 7 .1987 Import of palm seeds was canalised under the Import Policy for the years 1985-88. On 27.7.1987 the Chief
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Where later benches applied it
Of those, 1 referred to
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