Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Customs Act Customs Duty |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Act(s) Referred | Customs Act, 1962 (52 of 1962) |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Customs duty – Exemption from – Entitlement – Revenue imported consignment under one advance licence issued prior to 19.5.1992 – Part of consignment was imported prior to 25.11.1993 and the rest subsequent thereto – Assessee sought exemption from customs duty in terms of Custom Notifications dated 19.5.1992 – Revenue allowed exemption from customs duty in respect of part of the consignments which were actually imported prior to 25.11.1993 i.e. the date of Notifications whereby the exemption was withdrawn – The exemption claim was rejected in respect to the part of the remaining consignment which was imported after 25.11.1993 without making any reference to clarificatory notification dated 18.3.1994 whereby import of chemical was permitted without customs duty subject to certain terms and conditions – Writ petition of assessee dismissed by High Court – In review petition High Court held that since the assessee did not produce the clarificatory Notification and neither the Revenue/State was aware of that Notification, the assessee was not entitled to any relief – Appeal to Supreme Court – Held: In view of clarificatory Notification the assessee is entitled to the exemption from customs duty – It is absolutely no defence of State Authorities to contend that they were not aware of their own Notification i.e. clarificatory Notification – The onus heavily rests on the State – The State cannot behave like a private litigant and rely on abstract theories of burden of proof |
Judge | Hon'ble Mr. Justice Navin Sinha |
Neutral Citation | 2020 INSC 82 |
Petitioner | M/s. Granules India Ltd. |
Respondent | Union Of India And Others |
SCR | [2020] 2 S.C.R. 1182 |
Judgement Date | 2020-01-23 |
Case Number | 593 |
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