Supreme Court Upholds Decision on Customs Duty Exemption

The Supreme Court upheld the High Court's decision to allow the export of goods without payment of customs duty, as the goods were imported under an exemption notification.

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The respondent cleared goods for home consumption and sought permission to export them. The High Court allowed the export without requiring payment of customs duty. The Supreme Court dismissed the appeal, stating that the High Court was not informed about the goods being imported under an exemption notification. No customs duty payment was required for export.

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