2017 (8) TMI 679 - SCH - Customs

Duty demand - Import of Cocoa powder in the name of flour - the decision in the case of Commr. of Customs Mangalore Versus M/s Kushalchand & Co. 2015 (12) TMI 246 - SUPREME COURT contested - Held that - Since the impugned notice is withdrawn albeit on the ground that it is barred by limitation, the present application has become infructuous and is dismissed as such.

Summary

The Supreme Court dismissed the application as the notice was withdrawn due to being time-barred. The Court emphasized that its judgment is binding on the parties and the Revenue must comply with it.