2008 (8) TMI 3 - SUPREME COURT

Appellant claim that he is liable to pay only 50% of custom duty on goods cleared to DTA– whether CBEC Circular 42/97 is in conflict with Not. No. 2/95 – revenue contention that Notification shall have overriding effect over the Circular as notification has been issued in exercise of powers conferred by Sec. 5A(1), is acceptable - Circular cannot take away the effect of Notifications statutorily issued- by issuing a circular a new condition restricting the scope of exemption cannot be imposed