2001 (10) TMI 116 - HC - Customs

Summary

The High Court judgment favored the petitioners regarding the levy of custom duty on goods, but the Supreme Court overruled it. The demand notices have been served on the petitioners based on the Supreme Court decision. The Division Bench's decision in favor of the petitioners was based on the now-overruled Full Bench decision. The petitioners cannot rely on the Division Bench decision anymore. The petitioners can seek clarification or relief from the Supreme Court regarding the show cause notice issue.