https://www.taxtmi.com/caselaws?id=303907 The Supreme Court dismissed the customs appeal in Merchant Export Ltd. v. Commissioner, leaving the reported position undisturbed. The extract does not state the underlying customs issue, reasoning, or any articulated legal principle, so no further substantive point can be derived from the text supplied. en-us Fri, 31 Oct 2003 00:00:00 +0530 Wed, 24 Aug 2022 14:22:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303907 The Supreme Court dismissed the customs appeal in Merchant Export Ltd. v. Commissioner, leaving the reported position undisturbed. The extract does not state the underlying customs issue, reasoning, or any articulated legal principle, so no further substantive point can be derived from the text supplied. Case-Laws Customs Fri, 31 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303907