Steel Authority Of India Ltd. vs Collector Of Customs

The Supreme Court analyzed the applicability of Section 15 of the Customs Act in the context of customs duty liability for Steel Authority of India Ltd. regarding coking coal imported under an exemption notification that was rescinded after the goods were cleared. The Court held that the customs authorities could not impose additional duty on the basis of supplementary bills of entry for goods cleared during the exemption period, emphasizing that once goods leave the customs barrier, further imposition of duty is not permissible unless there is an erroneous levy. The appeal was allowed, setting aside the order of CEGAT and reinstating the Collector of Customs (Appeals) decision.