M/S. APS STAR INDUSTRIES LTD. vs COMMNR. OF CUSTOMS, MUMBAI — C.A. No. 2142/1999

Case under Section I-B. Status: Disposed.

Disposed

CNR: SCIN010046211999

Filing Date

17-Mar-1999

Registration No

C.A. No. 2142/1999

Diary Number

4621/1999

Order Date

09-Aug-2001

Document Type

ROP - of Main Case

Disposal Type

Dismissed

Last updated 01-Jun-2026

Acts & Sections

Section I-B

Petitioner(s)

  1. 1.M/S. APS STAR INDUSTRIES LTD.

    Adv. ANJANI KUMAR JHA

Respondent(s)

  1. 1.COMMNR. OF CUSTOMS, MUMBAI

Case History

  1. Case disposedDisposed

  2. 09-Aug-2001

    ROP - of Main CaseView PDF

  3. 17-Mar-1999

    Case filed

    Registration No. C.A. No. 2142/1999

View Full Judgment
casestatus.in Summary

Case Summary: APS Star Industries Ltd. v. Commissioner of Customs, Mumbai Outcome: The Supreme Court dismissed both civil appeals (CA 2142/1999 and CA 3542/2000) with no order as to costs. The Court upheld the Tribunal's finding that two NOMOCO Centreless Grinding Machines imported by APS Star Industries from West Germany did not qualify for exemption under Notification 26/88 because they did not match the prescribed description in item 2 of that notification. The Court found that customs authorities and the Tribunal properly examined the machines and relevant drawings before reaching their bonafide conclusion, with no violation of natural justice principles. This case analysis is maintained by casestatus.in based on publicly available court records.

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