M/S Oil And Natural Gas Corporation Ltd vs Commissioner Of Customs (Import), ... on 2 September, 2016
In the said decision Hon'ble High Court of Delhi has distinguished the decision of Hon'ble Supreme Court in the case of Flock (India) Pvt. Ltd. 2000 (120) ELT 285 (SC) and Priya Blue Industries Ltd. (supra) by observing as follows: -