2005 (4) TMI 581 - SC - Central Excise

Summary

Issues involved: Validity of Circular No.38/2000-Cus dated 10th May, 2000 challenged in various High Courts.

Summary:
The Supreme Court addressed the issue of the validity of Circular No.38/2000-Cus dated 10th May, 2000, which had been challenged in multiple High Courts. The High Court of Delhi, the Gujarat High Court, and the Calcutta High Court had all quashed the circular in separate judgments. Special Leave Petitions were filed against these decisions, with some being dismissed and others withdrawn. Ultimately, the Supreme Court found no reason to interfere with the lower court decisions and dismissed the Civil Appeals without any order as to costs.