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Custom Duty- Appeal over violation of rules on storing imported good
Case Law Details
- Case Name
- M/s Sbec Sugar Limited & Anr. Vs Union Of India & Ors. (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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Section 15(1) (b) would be applicable only when the goods cleared from warehouse u/s. 68 of the Act
Brief: – The SC dismissed the appeal of Assessee against the Bombay HC order allowing the customs authorities to charge dues for keeping imported goods in the warehouse beyond the permitted time. The firm had imported capital goods for its unit. The goods were kept in the warehouse under bond. After the expiry of the period, the firm applied for extension of the facility. Meanwhile, the government enlarged the Export Promotion Capital Goods Scheme to cover agro-based indus...






