Supreme Court of India

Collector of Customs, Bombay v. M/s. M.J. Exports Ltd.

Neutral citation

Reported as [2001] SUPP. 1 S.C.R. 564

Bench B.N. Kjrpal and Shivaraj Y. Patil JJ.

Decided 14 August 2001

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.

What the Court ordered

For the aforesaid reasons, this appeal is allowed and the decision of CEGA T is set aside and that of the Collector of Customs is restored.

Judgment, page 9

From the headnote

Customs ct, 1962 : life saving drugs or medicines or equipment-Import of-Customs duty- Exemption fi-om-Assessee imported life saving drug and paid no duty on it Assessee then sought to export the said item to another country-Entitlement to exemption from duty-Held: Import of such item is only for use in India and not meant for export to another country-Hence, assessee not entitled to exemption Ji-om customs duty-Customs Notification No. 208 of !981. Section 28(1) proviso-Show cause notice-Issue of-Extended period of limitation-Applicability of-Life saving drugs or medicines or equipment

Authorities it was built on

1968 Hansraj Gordhandas v. H. H. Dave, Assistant Collector of Central Excise & Customs, Surat & Two Ors. cited by 20
1989 Padmini Products v. Collector of Central Excise, Bangalore cited by 19
1989 Collector of Central Excise, Hyderabad. v. Chemphar Drugs & Liniments, Hyderabad. cited by 10

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