Supreme Court of India · 2021-03-09
M/S Canon India Private Limited vs Commissioner Of Customs
- Citation / case number
- AIR 2021 SUPREME COURT 1699
- Court
- Supreme Court of India
- Petitioner
- M/S Canon India Private Limited
- Respondent
- Commissioner Of Customs
- Author
- S.A. Bobde
- Bench
- V. Ramasubramanian, A. S. Bopanna, S. A. Bobde
Judgment text excerpt
The Supreme Court addressed appeals concerning the denial of basic customs duty exemption for Digital Still Image Video Cameras imported by several companies, including Canon India. The court examined the applicability of exemption Notification No. 20/2005 and its amendments, ultimately ruling that the exemption was improperly denied by the CESTAT. The court reinstated the exemption, emphasizing the importance of adhering to statutory provisions in customs law.