Supreme Court of India
Commissioner of Customs (imports), Mumbai v. M/s. Tullow India Operations Ltd.
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.
7 Supreme Court benches have cited this judgment.
What the Court ordered
We are of the opinion that the Tribunal has committed no illegality in remitting the mater back to the Commissioner.
Judgment, page 16
From the headnote
Customs Act, 1962 : Exemption Notification No. 20199-cus dated 28.02.1999-For availing c the benefit of Notification, the importer is required to produce the essentiality certificate at the time of import-If issuing authority fails to issue the certificate in time then importer cannot be denied the entitlement merely on this ground. Interpretation of statutes : Exemption Notification not to be construed in a wcry which would prove to be oppressive in nature-Eligibility criteria to be construed strictly although construction of a condition may be given a liberal meaning. Public Functionary :
Where later benches applied it
- 2015 M/s. Ivrcl Infrastructure & Projects Ltd. v. Commissioner of Customs, Chennai
- 2012 M/s Indian Oil Corporation Ltd. v. Commissioner of Central Excise, Vadodara
- 2010 Commissioner of Central Excise, New Delhi v. M/s Hari Chand Shri Gopal & Other
- 2007 State of Orissa and Ors. v. M/s. Tata Sponge Iron Ltd.
- 2007 Zuari Industries Ltd. v. Commissioner of Central Excise & Customs
- 2006 M/s. A.P. Steel Re-rolling Mill Ltd. v. State of Kerala and Ors.
- 2006 M/s. O.N.G.C. Ltd. v. Commnr. of Customs, Mumbai
Of those, 7 mentioned
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.