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Khandelwal Metal & Engineering Works & ANR Vs. Union of India & Ors [1985] INSC 141 (11 June 1985)

Judgement Date : 11 Jun 1985

Citation : 1985 Latest Caselaw 141 SC

Headnote :

Section 2(15) of the Customs Act, 1962 defines \"duty\" as a customs duty that is chargeable under the Act. Chapter V of the Act outlines the rules regarding the imposition of customs duties and the exemptions available. According to section 12(1) of the Act, \"Unless otherwise specified in the Act...
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