D.R. Enterprises Ltd vs Asstt. Collector Of Customs And Ors

The Supreme Court upheld the High Court's decision denying the appellant the concessional rate of customs duty under Notification No. 114/80-CUS, citing that the appellant failed to meet the eligibility condition of the machine's output being 30,000 copies per hour. The Court emphasized that the output claimed by the appellant was contradicted by the manufacturer's leaflet, which stated a capacity of 25,000 copies per hour. Consequently, the appeal was dismissed, affirming the High Court's ruling and the customs authorities' decision under Section 49 of the Customs Act, 1962.