IDT Recent Case Laws - CCus. (Prev.), Mumbai v. M. Ambalal & Co. 2010 (SC)

CCus. (Prev.), Mumbai v. M. Ambalal & Co. 2010 (SC)

SMUGGLED GOODS could not be considered as IMPORTED GOODS for the purpose of benefit of the exemption notification. Two Separate definitions of S-Goods & I-Goods in Customs Act.