C. Natvarlal And Co. vs Assistant Collector Of Customs, ...
2003 Latest Caselaw 1172 Bom

Citation : 2003 Latest Caselaw 1172 Bom
Judgement Date : 4 November, 2003

Bombay High Court

C. Natvarlal And Co. vs Assistant Collector Of Customs, ... on 4 November, 2003

Equivalent citations: 2004 (163) ELT 146 Bom

Author: J Devadhar

Bench: R Khandeparkar, J Devadhar

JUDGMENT

J.P. Devadhar, J.

1. The petitioners had imported silk sutures and claimed benefit of exemption Notification No. 208/81, dated 22-9-1981. It is admitted by Counsel on both sides that during the pendency of the petition. Similar consignment imported by the petitioners has been adjudicated upon by the Collector of Customs and by order dated 10-4-1995, the Collector of Customs has held that the benefit of the exemption Notification No. 208/81 is available to the imported silk sutures. Counsel for the Revenue states that the aforesaid order of the Collector of Customs, dated 10-4-1995, has been accepted by the Revenue. In this view of the matter, the rule is made absolute in terms of the prayer Clause (a), however, there shall be no order as to costs.

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