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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>The Supreme Court dismissed the appeal in the case with citation 2009 (10) TMI 888 - SC.</h1> The Supreme Court dismissed the appeal in the case with citation 2009 (10) TMI 888 - SC. - 2010 (249) E.L.T. A28 (SC) Violation of conditions of the Annual Advance Licence r/w customs N/N. 48/99 - Actual User Condition Exemption - the decision in the case of Commissioner of Customs (Sea) Custom House, Chennai Versus CESTAT, South Zonal Bench, & M/s Gaur Impex [2009 (4) TMI 83 - MADRAS HIGH COURT] contested, where it was held that Tribunal fell in error in permitting the clearance of the goods on merit rate, By doing so the Tribunal has virtually set at naught the purpose behind issuance of an exemption notification, and the confiscation and penalty was upheld - Held that: - the decision in the above case upheld - appeal dismissed - decided against assessee. The Supreme Court dismissed the appeal in the case with citation 2009 (10) TMI 888 - SC. Judges were S.H. Kapadia and Aftab Alam.

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