Join our webinars on GST Tribunals preparation. Learn to grow your IDT practice and prepare for GSTAT with expert guidance. Register now for ₹899 + GST!
The issue has since been decided by the Hon’ble Supreme Court vide their judgment in the case of Allied Photographics Ltd. [2004(166) ELT 3 (SC)], wherein while holding the judgments in the cases of Sinkhai Synthetics & Chemicals Pvt. Ltd. [2002 (143) ELT 17(SC)] and National Winders [2003 (154) ELT 350](which were on the issue of applicability of the provisions of unjust enrichment in case of payment of duty under protest) to be per incuriam, Hon’ble Supreme Court has affirmed their judgment in the case of T.V.S. Suzuki Ltd. [2003 (156) ELT 161 (SC)].
In exercise of powers conferred under Paragraph 2.4 of the Export and Import Policy 2002-07, as notified in the Gazette of India extraordinary, Part-II Section 3, Sub Section (ii) vide S.O. No. 349 E dated 31.03.2002, as amended from time to time, the Director General of Foreign Trade hereby notifies the following amendments in Public Notice No. 9/2002-07 dated 30.04.2002 prescribing the procedure for import of certain items under the Indo-Nepal Treaty of Trade signed on 2.3.2002.
