This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
No legal requirement for production of any Type Approval Certificate for clearance of e-rickshaw in CKD condition
Case Law Details
- Case Name
- K.S. Worth International Vs Commissioner of Customs (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
K.S. Worth International Vs Commissioner of Customs (CESTAT Delhi)
The applicability of the Rule 2(a) of General Rules of Interpretation read with Chapter 87 of the Customs Tariff, have been held to be not applicable for interpretation of the Import Export Policy or the Foreign Trade Policy, as early as in 1983 by the Hon‟ble Supreme Court in the case of Union of India Vs. Tara Chand Gupta (supra) and again a constitution bench of the Apex Court in CC Vs. Reliance Industries Ltd. (supra). The show cause notice and the impugned order are in the teeth of the rulings of Apex Co...
