# COMMISSIONER, CUSTOMS CENTRAL EXCISE AND SERVICE TAX, PATNA vs M/S. SHAPOORJI PALOONJI AND COMPANY PVT LTD AND ORS.

Court: Supreme Court of India
Date: 2023-10-13
Citation: 2023 INSC 910
Petitioner: COMMISSIONER, CUSTOMS CENTRAL EXCISE AND SERVICE TAX, PATNA
Respondent: M/S. SHAPOORJI PALOONJI AND COMPANY PVT LTD AND ORS.
Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT, HON'BLE MR. JUSTICE DIPANKAR DATTA
Author: HON'BLE MR. JUSTICE DIPANKAR DATTA

[Official PDF on Supreme Court of India website](https://api.sci.gov.in/supremecourt/2017/6140/6140_2017_8_1501_47731_Judgement_13-Oct-2023.pdf)


https://niyam.ai/judgements/supreme-court/2023/october/2023-insc-910