2023 (6) TMI 913

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..... OTHERS [ 2015 (9) TMI 1162 - SUPREME COURT] . This court noted the provisions of WTO Agreement and held that upon a harmonious conjoint reading of Customs Rules read with Section 9 of the Customs Tariff Act, 1975 the duty for the intervening period, when the provisional duty had lapsed could not be collected retroactively. The present appeal also needs to be allowed following the judgment in C .....

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..... g, was the subject matter of other appeals, before this Court. The revenue too had preferred an appeal which became part of that batch. The assesses appeals were allowed by the judgment reported as Commissioner of Customs, Bangalore Vs. G.M. Exports Others (2016) 1 SCC 91. This court noted the provisions of WTO Agreement and held that upon a harmonious conjoint reading of Customs Rules read wit .....

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