M/S. COLGATE PALMOLIVE (INDIA) LTD. vs COMMISSIONER OF CUSTOMS, PATNA

The Supreme Court examined the applicability of the Treaty of Trade between India and Nepal, particularly Articles III, IV, and V, in the context of customs duties and quantitative restrictions on imports from Nepal. The Court held that the Government of India is obligated to provide preferential treatment to Nepalese products as per the treaty, emphasizing the need for compliance with the stipulated conditions for duty exemptions. The appeal was allowed, reinforcing the treaty's provisions regarding trade facilitation between the two nations.