Pankaj Karmakar & Ors. VS. Bengal Ambuja Housing Dev. Ltd. & Ors.

Supreme Court of India

Case Law No.1356, Reporting JudgeH.K. Sema

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Pankaj Karmakar & Ors. VS. Bengal Ambuja Housing Dev. Ltd. & Ors.

The Judgement Information System CASE NO.: Appeal (civil) 1356 of 2008

PETITIONER: Union of India & Ors RESPONDENT: Shakti LPG Ltd. & Anr DATE OF JUDGMENT: 18/02/2008

BENCH: TARUN CHATTERJEE & HARJIT SINGH BEDI

JUDGMENT: J U D G M E N T

CIVIL APPEAL NO 1356 / 2008 (arising out of S.L.P.(C) No. 15278/2006)

WITH C.A No 1357 / 2008 (arising out of SLP) NO.18978/2007)

HARJIT SINGH BEDI,J.

1. Leave granted.

2. The facts have been taken from SLP) No.

15278/2006.

3. These appeals filed by the Union of India arise out of the following facts : On 6.3.1996 the respondent Shakti LPG Ltd. imported 1714.5 MT of boiler steel plates worth Rs. 4.79 crores claiming that the said goods would be utilized for the extension of their storage terminal at Kakinada. As the said import could be entitled to a concessional rate of duty on the production of the appropriate certificates which were then not available with the importer, the good...

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