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1 - 10 of 13 (0.22 seconds)Section 68 in The Customs Act, 1962 [Entire Act]
D.C.M. Limited & Another vs Union Of India & Another on 13 August, 1996
Learned counsel also argued
that Section 68 of the Act makes it clear that when the importer of any
warehoused goods intends to clear them for home consumption, then a
bill of entry for home consumption has be to be filed, and the import duty
leviable on such goods has to be paid by the importer, as was held in
D.C.M. & Anr. Vs. Union of India & Anr. 6. Learned counsel submitted
that Section 9 of the Act makes it clear that clearance from a Bonded
warehouse is to be treated as an import into India. It was also stressed
that clearance of vessel was in terms of the exemption notification, which
stipulated payment of appropriate customs duty prevalent at the time of
its breaking.
Hansraj Gordhandas vs H. H. Dave, Assistant Collector Of ... on 27 September, 1968
Reliance was placed on the decisions of this Court in
Hansraj Gordhandas Vs. H.H. Dave, Assistant Collector of Central
Excise & Customs, Surat & Ors.7; Novopan India Ltd., Hyderabad Vs.
6 1995 Supp (3) SCC 223
7 (1969) 2 SCR 253
1
Collector of Central Excise And Customs, Hyderabad8 and
Commissioner of Central Excise and Customs, Indore Vs. Parenteral
Drugs India Ltd.9 to contend that the terms of an exemption notification
have to be construed strictly.