1997 (7) TMI 179 - SC - Customs

Summary

The Supreme Court held that respondents were not entitled to exemption from customs duty under Notification dated March 17, 1985 as the entry outwards for the vessel was made before the date of the notification. The High Court judgments were set aside in both Civil Appeal No. 1272 of 1995 and Civil Appeal No. 7376 of 1996. No costs were awarded.