M/S Narula Tools International v. Commissioner, Commissionerate Of Customs And Another
!"##$%&%'()*
+&!,-.!.&'"#,'!"%'!."/,-0/%"& !,'"#,
11%&&%'#,211%&&%'#,!"#-&"1&',
() 34 555 34 544
!
"
### 552 $ %%& " ' ()
+,+%%-+,*. /0 1/213 . 4 5 * (
4
"64 7
$4 7* (
+889 0 :7* (
+889;3
!$"&(
$ *
<
64 %-+=!%-+9 4
. * (
7 .7* (
+889* * > >=?<89!"@ 0>$3%&-9+8894 * . ?9 "
+8&%0 :+8&% ;3 =? "64 +8AA 8= / +88A ) 9- +8&% *4
) . .
"
2
'
"
.
. 4 $ * 4
+? +8&% ' * ,A%-++*
* *
. / %-++ *
,A%-++$"
2
4
9+
+8&% .
*
* ( *
4 6 $ B 4 * 7 ' 07 '3 . . * ( .
. 4
$7 '
%9A%-+9 !
* * 4
; %-+9 2
. 7 ' "
"
> %
* "
> +,+%%-+,
*. /2 4 5
,
07 64 3
%--?0 :
%--?;3 * +A +8&% !
&D,
%--?$*
*
*. . * ( *
7* (
+889 "
.
036
.* ( +889* -++-%-+?03 .* (03 *
.4
B *
) . . 5 %-<-8<%-+8
!1%'! 7'%" 2
) 4)
)-& -A+-%-+8!%,!"/'"#,'!"%'!.!':!'"/#,9&
;
; < ' * . ) !1%'!7'%" !8&!%,!"/'"#,'!"%'!.
'5 *
.
. +8&% *
*
) * *
* . E;
"
*.
.
5
%':-&"!''&",-$"%'1=!'>4":9&5"!"#!,>!'!
* %?%. 6
.E;
" 5"!"# !,>!'!9&%':-&"!''&",-$"%'1=!'>4":
; 5<62 **
%-0%3 7* (
%-+? * <
7* (
+889
++-%-+?(
7* (
+889
F(
%,%,D?9 +8&% .
5 E;
" 11%&&%'#,#'",!.@$%&#?#,&-&4!,&#'!':-8,
6 5 6 * 4!A&/>!#:%!
?"4":9&5"!"# -'B!8!': "/#,&
<2 * 7 .7* (
+889
7* (
+889
F 5 !1%'! 7'%" 2
) 4)
)-&2 * ) *
!
* .4 .*( ** . E;
" . 9& 11%&&%'#,#'",!.@$%&#
) 4)*)5) 5)42* !%,!"/'"#,'!"%'!.!':!'"/#,9& ;
; A+-%-+8
*
.4 ; $
* !1%'!7'%"
) 4)
)-& !%,!"/ '"#,'!"%'!.!':!'"/#,9& ;
;
* *
.* *
+,+%%-+,0 )3) .)
55 44 $"8#,*"/2
.
! "
#! $ %& #!