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2009 (8) TMI 76 - HC - CustomsExemption – notification no. 159/96 - various machines/equipments which are imported for use in the manufacture of Gems and Jewellery - steel pots which were imported by the petitioners and in respect of which the customs exemption notification is being denied to them – Held that - When there be two Acts, may be both Special Acts what has first to be examined is the field that they cover. Duty is payable pursuant to the Customs Act. The Import and Export Control Act regulates the import or export of goods. In so far levy of customs duty is concerned, the Customs Act is the Special Act. The issue whether any goods can be imported or exported has nothing to do with the assessment of customs duty. - The Exim Policy cannot have the effect of reading down the Notification issued under the provisions conferred under Section 25 of the Customs Act. The denial, therefore, of the benefit to the petitioners herein would be without jurisdiction and consequently this petition will have to be allowed. – Benefit of exemption notification allowed.
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