Supreme Court of India
Dal-ichi Karkaria Ltd. v. Union of India and Ors.
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.
What the Court ordered
In the result, we have no hesitation in quashing the amended notifications which are applicable for the period from December 30, 1986 to September 10, 1987 reducing the extent of exemption.
Judgment, page 10
From the headnote
Customs Act, 1962 : Sections 12 and 25( 1 )-Exemption Notification-Withdrawal of-Before period of expiry-Judicial rnview of-Notification No. 210182 dated 10.9.1982 (as amended on 20.9.1983) exempted all raw materials and components im parted for manufacture of goads to be supplied ta ONGC from payment of customs duty and additional duty up ta 10.9.1987. However, Notification No. 513186 dated 30.12.1986 rnstricted such exemption only to the extent in excess of25% ad valarnm-Validity of-Held: Such rnduction is not based on relevant factors and does not sub-serve public policy-Hence,
Authorities it was built on
Where later benches applied it
- 2023 Union of India & Ors. v. A. B. P. Pvt. Ltd. & Anr.
- 2020 Union of India & Another Etc. Etc. v. M/s V.v.f Limited & Another Etc. Etc.
Of those, 1 referred to · 1 not applicable
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