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)].
Public Notice No. 68 updates the import procedure for vegetable fats from Nepal under the India-Nepal Trade Treaty, extending deadlines and defining STC’s role.
