Supreme Court Allows Appeal in Customs Duty Exemption Case — Clarificatory Notification Must Be Considered by State Authorities. The Court held that the State cannot deny exemption based on date of import when a clarificatory notification extends the benefit, and the State must act fairly and be aware of its own notifications....
The appellant, M/s. Granules India Ltd., imported 96 tons of Acetic Anhydride under three Bills of Entry in December 1993 through the Inland Water Container Depot, Hyderabad, under the Advance Licence...
