D.R. ENTERPRISES LTD. vs ASSTT. COLLECTOR OF CUSTOMS .

The Supreme Court ruled that the appellant, D.R. Enterprises Ltd., was not entitled to the concessional rate of customs duty under Notification No. 114/80-CUS due to failure to meet the eligibility condition of the machine's output being 30,000 copies per hour. The Court upheld the High Court's finding that the machine's output was only 25,000 copies per hour as per the manufacturer's leaflet, thus affirming the customs authorities' decision to warehouse the machine under Section 49 of the Customs Act, 1962. The appeal was dismissed, confirming the High Court's judgment.