M/S. UNIWORTH TEXTILES LTD. vs COMMNR. OF CENTRAL EXCISE, RAIPUR

The Supreme Court upheld the Tribunal's decision regarding the levy of customs duty on the import of furnace oil under Section 112 of the Customs Act, 1962, rejecting the appellant's limitation plea. The Court emphasized that the exemption under Notification No. 53/97-Cus. does not apply to the circumstances of the case, as the furnace oil was not imported for the purpose of manufacturing goods for export. The appeal was dismissed, affirming the imposition of duty and penalty.