Supreme Court of India
M/s Canon India Private Limited v. Commissioner of Customs
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From the headnote
Customs Act, 1962: s.28(4) – Consignment of cameras – Bill of Entry submitted to Customs Authorities along with coveri ng letter and literature containing specifications of the cam eras – After verification of the Bill of Entry by the Inspector and the Superintendent, the Deputy Commissioner of Customs chec ked the goods and took a decision to clear the goods on 24. 3.2012, as being exempt from duty in terms of the Notification No.15/2012 (issued on 17.3.2012) – On 19.8.2014, show cause no tice issued under s.28(4) by Additional Director General, Direc torate of Revenue Intelligence alleging
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