M/S. O.N.G.C. LTD. vs COMMNR. OF CUSTOMS, MUMBAI

The Supreme Court addressed the issue of customs duty exemptions under the Customs Act, 1962, specifically referring to entries in notification dated 28.2.1999. The Court held that the grant of an essentiality certificate is crucial for availing exemptions, and since the appellant failed to produce this certificate at the relevant time, the customs duty was rightly imposed. The Court remitted the matter for fresh consideration, emphasizing that the essentiality certificate granted later should be treated as proof of compliance with the exemption conditions.