TITAN MEDICAL SYSTEMS PRIVATE LIMITED Vs. COLLECTOR OF CUSTOMS NEW DELHI
LAWS(SC)-2002-11-57
SUPREME COURT OF INDIA
Decided on
November 12,2002
TITAN MEDICAL SYSTEMS PRIVATE LIMITED
Appellant
VERSUS
COLLECTOR OF CUSTOMS.DELHI
Respondents
Referred Judgements :-
EMPIRE INDUSTRIES LIMITED UNION OF INDIA VS. UNION OF INDIA [REFERRED]RATTAN EXPORTS LIMITED DELHI VS. COLLECTOR OF CUSTOMS CALCUTTA [REFERRED]
NARNE TULAMAN MANUFACTURERS PVT LIMITED HYDERABAD VS. COLLECTOR OF CENTRAL EXCISE HYDERABAD [REFERRED]
BPL INDIA LIMITED VS. COMMISSIONER OF CENTRAL EXCISE COCHIN [REFERRED]
Cited Judgements :-
COMMISSIONER OF CUSTOMS (EXPORT) VS. KOTHARI FOODS & FRAGRANCE PVT LTD [LAWS(DLH)-2018-11-237] [REFERRED TO]UNIMARK REMEDIES LTD. VS. COMMISSIONER OF CUSTOMS (EXPORT PROMOTION), MUMBAI [LAWS(BOM)-2016-10-254] [REFERRED TO]
RAJHANS IMPEX PVT LTD VS. UNION OF INDIA [LAWS(GJH)-2020-1-78] [REFERRED TO]
COMMISSIONER OF CUSTOMS VS. JUPITER EXPORTS [LAWS(BOM)-2007-6-23] [REFERRED TO]
D.V. RAVI VS. DIRECTORATE OF ENFORCEMENT SOUTHERN REGIONAL OFFICE GOVERNMENT OF INDIA [LAWS(MAD)-2023-7-10] [REFERRED TO]
VALUE ADDED FASHION FABRICS PVT LTD THROUGH DIRECTOR VS. UNION OF INDIA [LAWS(GJH)-2012-7-426] [REFERRED TO]
CHOICE APPARELS VS. COMMISSIONER OF CUSTOMS, BANGALORE [LAWS(CE)-2004-6-223] [REFERRED TO]
SHRI DURGADATTA MISHRA VS. COMMISSIONER OF CUSTOMS (EXPORT) [LAWS(CE)-2007-3-238] [REFERRED TO]
VARUN INDUSTRIES LTD VS. UNION OF INDIA [LAWS(BOM)-2009-3-280] [REFERRED]
AUTOLITE INDIA LIMITED VS. UNION OF INDIA [LAWS(BOM)-2003-4-128] [REFERRED TO]
BABOO RAM HARI CHAND VS. UNION OF INDIA [LAWS(GJH)-2013-5-166] [REFERRED TO]
PARAMJIT SINGH CHAHAL VS. STATE OF PUNJAB [LAWS(P&H)-2014-3-36] [REFERRED TO]
COMMISSIONER OF CUSTOMS VS. RAJNARAYAN JWALAPRASAD [LAWS(GJH)-2011-1-246] [REFERRED TO]
BINDAL EXPORT PRIVATE LTD VS. UNION OF INDIA THRO. SECRETARY [LAWS(GJH)-2011-11-120] [REFERRED TO]
OSWAL PRINTS PVT LTD THROUGH DIRECTOR VS. UNION OF INDIA [LAWS(GJH)-2012-7-421] [REFERRED TO]
WORLDWIDE TRADELINKS VS. COMMISSIONER OF CUSTOMS (EXPORTS) [LAWS(P&H)-2021-7-218] [REFERRED TO]
RASHTRIYA ISPAT NIGAM LTD. VS. COMMISSIONER OF CUS., VISAKHAPATNAM [LAWS(CE)-2005-7-82] [REFERRED TO]
SABRI EXIM PVT. LTD. VS. COMMISSIONER OF CUSTOMS [LAWS(CE)-2003-1-176] [REFERRED TO]
GAUR IMPEX VS. COMMISSIONER OF CUSTOMS [LAWS(CE)-2003-12-220] [REFERRED TO]
MAVILAYI SERVICE COOPERATIVE BANK LIMITED VS. COMMISSIONER OF INCOME TAX, CALICUT [LAWS(SC)-2021-1-17] [REFERRED TO]
FNS AGRO FOODS LTD. & ORS VS. COMMISSIONER OF CUSTOMS (PREVENTIVE) DELHI & ANR. [LAWS(DLH)-2016-5-275] [REFERRED TO]
ALFA TRADERS VS. COMMISSIONER OF CUSTOMS, COCHIN [LAWS(CE)-2007-8-92] [REFERRED TO]
KALINGA COMMERCIAL CORPORATION LTD VS. COMMISSIONER OF CUSTOMS [LAWS(KAR)-2023-6-860] [REFERRED TO]
KINGSWAY FASHIONS (P) LTD. VS. COMMISSIONER OF CUSTOMS, BANGALORE [LAWS(CE)-2006-3-69] [REFERRED TO]
DOW AGROSCIENCES INDIA PVT. LTD. VS. COMMISSIONER OF CUS., MUMBAI [LAWS(CE)-2011-5-61] [REFERRED TO]
COMMISSIONER OF CUSTOMS VS. CUSTOMS EXCISE AND SERVICE TAX APPELLATE TRIBUNAL [LAWS(MAD)-2009-4-109] [REFERRED TO]
HAJI SATTAR AND SONS VS. STATE TRADING CORPORATION OF INDIA LIMITED [LAWS(MAD)-2011-3-879] [REFERRED TO]
LUCKY EXPORTS VS. COMMISSIONER OF CUSTOMS, BANGALORE [LAWS(CE)-2003-1-88] [FOLLOWED ]
TATA IRON & STEEL CO. LTD. VS. COMMISSIONER OF CUS., VISAKHAPATNAM [LAWS(CE)-2004-5-155] [FOLLOWED ]
ADITYA BIRLA NUVO LTD. VS. COMMISSIONER OF CUS., BANGALORE [LAWS(CE)-2009-5-130] [RELIED ON]
SHREE RENUKA SUGARS LTD. VS. COMMISSIONER OF CUSTOMS, MANGALORE [LAWS(CE)-2012-4-42] [REFERRED TO]
COMMISSIONER OF CUSTOMS, HYDERABAD VS. PENNAR INDUSTRIES LTD. AND ORS. [LAWS(SC)-2015-7-86] [REFERRED TO]
JUDGEMENT
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(1.)These appeals are against the order dated 14.3.1995 passed by the Customs, excise and Gold (Control) Appellate Tribunal (for short, CEGAT). Briefly stated, the facts are as follows:-
(2.)The appellant in civil appeal no. 5653 of 1995 i. e. M/s. Nicotian Brothers applied for an advance licence which was granted to them on 27.12.1988. The advance licence was for import of certain components for manufacture of ultrasound scanners (ten numbers of combison-320-5 spec. no. 1 and thirty five numbers of combison-320-5 spec. no. 2) which were then to be exported. The appellants in civil appeal no. 4693 of 1995 i. e. M/s. Titan Medical Systems pvt. Ltd. were shown as supporting manufacturer.
(3.)By exemption notification no. 116 of 1988, certain goods, which were imported into India against an advance licence for the purpose of manufacture, in execution of an export order, were exempted from duty of customs. M/s. Nicolian Brothers imported certain components into India vide bill of entry dated 25th March, 1989. They then exported, out of India, forty five ultrasound scanners (ten of which were of specification no. 1 and thirty five of the specification no. 2). The customs authorities (respondents) permitted them to export the said scanners, allowed the benefit of exemption notification and cancelled the bond which had been executed by M/s. Nicolian Brothers.
(2.)The appellant in civil appeal no. 5653 of 1995 i. e. M/s. Nicotian Brothers applied for an advance licence which was granted to them on 27.12.1988. The advance licence was for import of certain components for manufacture of ultrasound scanners (ten numbers of combison-320-5 spec. no. 1 and thirty five numbers of combison-320-5 spec. no. 2) which were then to be exported. The appellants in civil appeal no. 4693 of 1995 i. e. M/s. Titan Medical Systems pvt. Ltd. were shown as supporting manufacturer.
(3.)By exemption notification no. 116 of 1988, certain goods, which were imported into India against an advance licence for the purpose of manufacture, in execution of an export order, were exempted from duty of customs. M/s. Nicolian Brothers imported certain components into India vide bill of entry dated 25th March, 1989. They then exported, out of India, forty five ultrasound scanners (ten of which were of specification no. 1 and thirty five of the specification no. 2). The customs authorities (respondents) permitted them to export the said scanners, allowed the benefit of exemption notification and cancelled the bond which had been executed by M/s. Nicolian Brothers.
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