Supreme Court of India
M/s Sun Export Corporation Bombay v. Collector of Customs, Bombay 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.
3 Supreme Court benches have cited this judgment.
What the Court ordered
We hold that the appellant is entitled to the refund under the relevant Exemption Notification.
Judgment, page 8
From the headnote
Customs Tariff Act, 1975-Headbtg 29:01145( 17) r/w Item 68 of Central Excise Tariff Act-Notification 234182-CE dated 1-11-82-Applicabilitf Animal feed supplement-Wliether would fall under Exemption Notification dated 1-11-82--Held, Yes. Intepretatiun of Statutes-Taxation matters-Rule of intepretation when two views possible-Held, view favourable to assessee to be prefe"ed. Precedents-Law of-Dismissal of matter at admission stag~Whether can be relied upon as a binding precedent-Held, No. The appellant Corporation imported consignments of Pre- mix of Vitamin Ad-3 Mix (feed grade) which were
Where later benches applied it
- 2022 State of Gujarat v. Cadila Healthcare Ltd.
- 2021 Government of Kerala & Anr. v. Mother Superior Adoration Convent
- 2018 Commissioner of Customs (import), Mumbai v. M/s. Dilip Kumar and Company & Ors.
Of those, 2 referred to · 1 overruled
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.