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2019 (7) TMI 1065 - SUPREME COURTWhether in the facts and circumstances of the case M/s. Khanbhai Esoofbhai in whose hands the vessel was actually broken up is liable to pay customs duty that became leviable in accordance with proviso to N/N. 163/65Cus dated 16.10.1965, or otherwise? - HELD THAT:- Following the judgment of this Court in [2016 (4) TMI 490 - SUPREME COURT], the appeal is allowed. - when excise duty is exempted, there is no question of payment of additional duty. Consequent to the appeal being allowed it shall be open for the appellant to request for refund of the custom duty paid by the appellant.
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