Judgment briefs
Supreme Court of India

M/s Suraj Impex (India) Pvt. Ltd. v. Union of India & Ors.

Custom Tariff Act, 1975 – Chapter 23 – Central Excise Rules, 2002 Dt. 17.09.2010

Disposed of
Court
Supreme Court of India
Decided
22 May 2025
Citation
[2025] 5 S.C.R. 974
Case no.
CIVIL APPEAL No. 7089/2025
Bench
B.v. Nagarathna, Satish Chandra Sharma

Issue for consideration

Whether the Circular No. 35/2010-Cus. Dt. 17.09.2010 for the purposes of claim of custom duty drawbacks for merchant exporters, have retrospective or prospective effect.

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