1997 (7) TMI 410 - SC - Customs

Summary

The Supreme Court considered two civil appeals regarding the entitlement to customs duty exemption under Notification dated March 17, 1985. In both cases, the Court held that the entry outwards for the vessels exporting the goods was made before the date of the notification, making the respondents ineligible for the exemption. The Court set aside the judgments of the High Court and dismissed the writ petitions filed by the respondents. No costs were awarded in either case.