Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Customs Act 1962 - s.25 - Issuance of Notification No. 371 1996-Customs dated |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Customs Act, 1962 - s.25 - Issuance of Notification No. 371 1996-Customs dated 23. 7.1996, pursuant'to Treaty of Trade between. India and Nepal - Exempting specified goods, from customs duty .C leviable under First Schedule to the Customs Tariff Act, 1975 when imported from Nepal to Iridia - Appellant was entitled to .the exemption under the Notification on the imported goods from Nepal - Iniroduction of s. 3A in Tariff Act levying 'Special Additional D'Uty' in the year 1998 - Notification No. 1812002-Customs dated 1.3.2000 prescribed the rates of 'Spectal Additional Duty' - Demand of D 'Special Additional Duty'from the appellant - Paid under protesrThereafter, Notification No: 12412000-Custonis" dated 29.9.2000 · amending Notification dated 23. ?.1996 -Application by appellant seeking refund of 'Special Additional Duty', on the ground that Notificatio.n dated 29.9.2000 had enlarged the scope of exemption, under Notification dated 23. 7.1996, from 'basic customs duty' by including 'Special Additional Duty'; and that levy of 'Sp.ecial Additional Duty' uls. 3A since was contrary to the terms of t~e Treaty, Notification dated 29.9.2000 rectified the same and therefore the Notification dated 29.9.2000 was clarificatory in nature and had retrospective affect - Application waJ rejected - Appeal thereagainst dismissed - On appeal, held:- 'Special Additional Duty,' was introduced in the year 1998 by insertion of s.3A of TariffAct - Such duty was not leviable and enforced when the Treaty of Trade E F was signed or protocol thereto was executed - The protocol could . not have conceived of future levy by way of proposition - The exemption granted by Notification dated 29.9.2000 was in the nature : of specific and new exemption from payment of. 'Special Additional · Duty: and not clarificatory to give effect to the existing protocol - The Notification was intended to be applied prospectively - Therefore, appellant not entitled to refimd of 'Special Additional Duty' - Customs Tariff Act, 1975 - s.3A. · |
Judge | Honble Mr. Justice Dipak Misra |
Neutral Citation | 2016 INSC 1195 |
Petitioner | M/s Colgate Palmolive (india) Ltd. |
Respondent | Commissioner Of Customs, Patna |
SCR | [2016] 5 S.C.R. 1013 |
Judgement Date | 2016-08-24 |
Case Number | 8593 |
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