https://www.taxtmi.com/caselaws?id=42611 The 30% ad valorem ceiling in the customs exemption notification was confined to basic customs duty on defective M.S. sheets imported for home consumption, and did not extend to auxiliary duty or countervailing duty. The Bombay HC followed the view earlier taken by the Kerala High Court, as affirmed by the Supreme Court, and a prior decision of a learned Single Judge of the same court. A later notification enhancing certain duties did not alter that construction, so the importer's wider interpretation was rejected. en-us Tue, 29 Aug 1989 00:00:00 +0530 Sat, 12 Jun 2010 12:12:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42611 The 30% ad valorem ceiling in the customs exemption notification was confined to basic customs duty on defective M.S. sheets imported for home consumption, and did not extend to auxiliary duty or countervailing duty. The Bombay HC followed the view earlier taken by the Kerala High Court, as affirmed by the Supreme Court, and a prior decision of a learned Single Judge of the same court. A later notification enhancing certain duties did not alter that construction, so the importer's wider interpretation was rejected. Case-Laws Customs Tue, 29 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42611