https://www.taxtmi.com/caselaws?id=43489 The Supreme Court upheld the decision of the Delhi High Court, classifying imported stainless steel circles under Item 73.15(2) of the Central Customs Tariff Act, 1978. Goods imported after January 1, 1981, were deemed to attract higher customs duty. The Court dismissed the petition due to the petitioner's failure to comply with court orders, specifically regarding Bank Guarantees and personal bonds. The petitioner was directed to pay the entire duty amount within four weeks, stressing the importance of adherence to legal requirements in customs matters and the consequences of non-compliance with court orders. en-us Tue, 15 Sep 1992 00:00:00 +0530 Fri, 18 Jun 2010 12:50:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43489 The Supreme Court upheld the decision of the Delhi High Court, classifying imported stainless steel circles under Item 73.15(2) of the Central Customs Tariff Act, 1978. Goods imported after January 1, 1981, were deemed to attract higher customs duty. The Court dismissed the petition due to the petitioner's failure to comply with court orders, specifically regarding Bank Guarantees and personal bonds. The petitioner was directed to pay the entire duty amount within four weeks, stressing the importance of adherence to legal requirements in customs matters and the consequences of non-compliance with court orders. Case-Laws Customs Tue, 15 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43489