2015 (12) TMI 315

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.... Adv. ORDER The Court : A short point is involved in this writ application. For a long period of time, the writ petitioner company is carrying on the business of bringing into this country foreign manufactured branded liquor for sale in the duty-free outlets in our international airports. It is an admitted position, that in respect of these goods Customs duty is not payable. Mr. Khaitan, learn....

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....s is resisted by the writ petitioner company on several grounds. Mr. Khaitan, learned senior Advocate contends that these goods cannot be termed as 'imported'. They do not pass through the customs barrier. That these goods are not imported have been noted by the Bombay High Court in their decision in the case of DFS India Pvt. Ltd. & Anr. vs. Union of India & Ors. decided on 27th August, 2014, by....