COMMISSIONER OF CUSTOMS, MUMBAI vs. M/S CLARIANT (INDIA) LIMITED, WORLI
The appeal is allowed with no order as to costs
C.A. No.-000509-000509 - 2002Supreme Court29 Mar 2007
For Respondent: Clariant (India) Limited, Worli
Section 130E
Section 130E of Customs Act, 1962 filed by
the Department against the order dated November 27, 2000 in Appeal No. C
401/98-Bom passed by the Customs, Excise & Gold (Control) Appellate
Tribunal (CEGAT), Mumbai.
2. Respondent No.1 herein, during the assessment year 1977-78, imported raw
material from M/s Sandoz Quinn (subsidiary of M/s Sandoz (India). This was
under the Technical