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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

V of the Customs Act, 1962 [for short, "the Act"] provides for levy of and 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