COMMR.OF CUSTOMS(PORT) vs. M/S J.K. CORPORATION LTD
C.A. No.-004663-004663 - 2006Supreme Court02 Feb 2007
For Respondent: M/s. J.K. Corporation Limited
Section 12
exemption from, customs duty. Customs duty
in terms of Section 12 of the Act is to be levied at such rates as may be
specified under the Customs Tariff Act or any other law for the time being in
force on the goods imported into, or exported from, India. Section 14 of the
said Act provides for valuation of goods