Notification 153/93-Cus benefit on import prior to CMDA approval granted as other substantial conditions satisfied

Khivraj Tech Park Pvt. Ltd Vs Union of India (Madras High Court) Madras High Court held that denial of benefit of Notification No. 153/93-Cus dated 13.08.1993 to Software Technology Park on imports undertaken prior to CMDA approval not justified as substantial requirement of notification satisfied. Facts- Appellant is a company registered under the provisions of Companies Act, 1956. Appellant intended to set up a Software Technology Park in accordance with the policy formulated by the Ministry of Communication and Information Technology, Government of India. Appellant submitted an application ...