{"id":268923,"date":"1997-09-02T00:00:00","date_gmt":"1997-09-01T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-oblum-electrical-industries-vs-collector-of-customs-bombay-on-2-september-1997"},"modified":"2015-05-27T15:37:09","modified_gmt":"2015-05-27T10:07:09","slug":"ms-oblum-electrical-industries-vs-collector-of-customs-bombay-on-2-september-1997","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-oblum-electrical-industries-vs-collector-of-customs-bombay-on-2-september-1997","title":{"rendered":"M\/S. Oblum Electrical Industries … vs Collector Of Customs Bombay on 2 September, 1997"},"content":{"rendered":"
Supreme Court of India<\/div>\n
M\/S. Oblum Electrical Industries … vs Collector Of Customs Bombay on 2 September, 1997<\/div>\n
Author: S Agrawal<\/div>\n
Bench: S. C. Agrawal, G. T. Nanavati<\/div>\n
           PETITIONER:\nM\/S. OBLUM ELECTRICAL INDUSTRIES PVT. LTD., HYDERABAD\n\n\tVs.\n\nRESPONDENT:\nCOLLECTOR OF CUSTOMS BOMBAY\n\nDATE OF JUDGMENT:\t02\/09\/1997\n\nBENCH:\nS. C. AGRAWAL, G. T. NANAVATI\n\n\n\n\nACT:\n\n\n\nHEADNOTE:\n\n\n\nJUDGMENT:\n<\/pre>\n
Present:\n<\/p>\n
\t      Hon’ble Mr. Justice S.C. Agrawal
\n\t      Hon’ble Mr. Justice G.T. Nanavati
\nS. Ganesh and K.J. John, Advs. for the appellant
\nA. Subba Rao,  Kishore Kumar Patel and V.K. Verma, Advs. for
\nthe Respondent
\n\t\t      J U D G M E N T
\nThe following Judgment of the Court was delivered:
\nS.C. AGRAWAL, J.\n<\/p>\n
     The  appellant   is  a  manufacturer  and\texporter  of
\n‘Lightening Arrestors’\twhich are  supplied  to\t electricity
\nboards, railways  and other public sector undertakings.\t The
\nappellant was  awarded a  Deemed Export\t Order (Contract) by
\nthe Railway  Board for\tsupply 937  numbers of\tMetal  Oxide
\nGapless Type  Lightening Arrestors  (hereinafter referred as
\n‘lightening Arrestors’).  The said contract was entered into
\nunder  an   International  Development\t Scheme.    For\t the
\nmanufacture of Lightening Arrestors, Porcelain housing (H.T.
\nInsulators) are\t required and  those insulators are produced
\nin a  ceramic kilns.  Crystar (main and Gross) Beams made of
\nSilicon Carbide\t are used  for ‘firing’\t dry and hollow H.T.
\nPorcelain bushings  in the  kilns and  are fitted inside the
\nkins.\tThe beams are susceptible to breakage and damage and
\nhave  to   be  continuously   replaced\tin   the  course  of
\nmanufacture.\n<\/p>\n
     The applicant submitted an application before the Chief
\nController of  Imports and  Exports on\tMarch 29,  1990\t for
\nissuance of a Special Import Licence to import various items
\nrequired for  the manufacture  of Lightening Arrestors.\t The
\nsaid items  included Crystar  Beams as\tKiln Furniture.\t The
\nDeputy Chief  Controller of  Import and\t Export\t issued\t the
\nSpecial Import\tLicence on  April  24  1990  for  import  of
\nvarious items  including crystar  beams.  Alongwith the said
\nimport license,\t the Duty  Exemption Entitlement Certificate
\n(hereinafter referred  as ‘DEEC’)  was also  issued  in\t the
\nfollowing terms:\n<\/p>\n
     “Material imported\t against advance
\n     Licence\t\t\t     No.
\n     P\/L\/3236631\/CS.XX\/16\/H\/90\t   dated
\n     24.4.90  issued   by  Deputy  Chief
\n     Controller of  Imports  &\tExports,
\n     Hyderabad to the above importer and
\n     covered by\t the list  of  Materials
\n     specified under  Part ‘C’\tof  this
\n     Certificate would\tbe  eligible  fr
\n     exemption from  Import duty subject
\n     to the  conditions specified in the
\n     Notification of  the Government  of
\n     India,   Ministry\t  of\tFinance,
\n     Department of  Revenue and\t 116\/88-
\n     Cus. On 30.3.88.”<\/p><\/blockquote>\n
     On import\tof goods  into India,  the appellant claimed
\nduty free  clearance on\t the basis  of exemption  granted by
\nNotification No.210\/82-Cus dated September 10, 1982.\n<\/p>\n
     By Notification  No.210\/82-Cus dated September 10, 1982
\nissued under  Section 25<\/a>  of  the  Customs  Act,  1962,\t the
\nCentral Government  has exempted  from whole  of the customs
\nduty and  additional duty  leviable under the Customs Tariff
\nAct<\/a>, 1975,  “raw materials  and components  required for the
\nmanufacture  of\t  goods\t to  be\t supplied  to  International
\nDevelopment   Association    or\t  international\t  Bank\t for
\nReconstruction and Development or bilateral and Multilateral
\naided projects\tor Asian  Development Bank or United Nations
\nOrganisation or\t under\tthe  Aid  Programme  of\t the  United
\nNations or  for\t the  replenishment  of\t raw  materials\t and
\ncomponents of  used in the manufacture of such goods already
\nsupplied”.   The said exemption was, however, subject to the
\nconditions laid down in clauses (1) to (5) of paragraph 1 of
\nthe said  Notification.\t  The case  of the appellant is that
\nthe conditions\tlaid down  in  the  said  Notification\twere
\nfulfilled in  he present  case and, therefore, the appellant
\nwas entitled  to exemption  from duly  on the  Cryster Beams
\nimported by  it and  reliance was placed on the DEEC granted
\nby the\tImport Control Authorities while granting the import
\nlicence for  importing the  said articles.   The  Additional
\nCollector of  Customs has,  however, held  that the entry of
\nKiln Furniture (Crystar Beams) in the special import licence
\nand DEEC book does not preclude the customs authorities from
\ndeciding the issue regarding eligibility of the articles for
\nduty exemption in terms of exemption Notification No.210\/82-
\nCus.   The Additional  Collector further  held that the said
\nexemption is  only in respect of raw material and components
\nof the\tresultant product  to be  supplied  to\tthe  project
\nauthorities specified in the said exemption Notification No.
\n210\/82-Cus.   Itself and  that\tthe  item  in  question\t are
\nadmittedly   utilised\t as   supporting    structures\t for
\nmanufacturing Bushings and on account of bearing heavy loads
\nand extremely  high temperatures  undergo high\trate of wear
\nand tear  and that  they are  capital goods  and  cannot  be
\ntermed as  raw materials or components of the said resultant
\nproduct.  The said view of the Additional Collector has been
\nupheld by  the Customs\tExcise &  Gold\t[Control]  Appellate
\n‘Tribunal [hereinafter\treferred to as the Tribunal’] by the
\nimpugned judgment  dated November  5 1992.  The Tribunal has
\nheld that the question regarding exemption from duty and the
\ninterpretation of  the notification  issued under Section 25<\/a>
\nof the\tCustoms\t Act  has  to  be  decided  by\tthe  customs
\nauthorities alone  and the fact that the import of the goods
\nwas covered  by the  specific mention  in Part C of the DEEC
\nhas  no\t  bearing  on\tthe  jurisdiction   of\tthe  customs
\nauthorities because  exemption from  duty is on aspect while
\nvalidity of  import under  the\timport\tlicense\t is  another
\naspect.\t  The Tribunal\thas also agreed with the view of the
\nAdditional Collector  that the expression “raw materials and
\ncomponents required  for the  manufacture of the goods to be
\nsupplied”   in\t  Notification\t No.210\/82-Cus\t read\twith
\nNotification No.  116\/88 dated\tMarch  30,  1988  cannot  be
\nextended to  include  within  it  scope\t raw  materials\t and
\ncomponents required  for a  Kiln or  a furnace\tin which the
\ngoods to be supplied are manufactured.\tHence this appeal.\n<\/p>\n
     Shri S.  Ganesh, the learned counsel for the appellant,
\nhas urged that the appellants are entitled to exemption from
\npayment of  customs duty  on Crystar  Beams imported by them
\nboth on\t the basis  of Notification No.210\/82-Cus as well as
\nNotification No.  116\/88 dated\tMarch 30,  1988. As  noticed
\nearlier, Notification  No. 210\/82-Cus  dated  September\t 10,
\n1992 contained\tthe expression\t“raw material and components
\nrequired for  the manufacture  of goods”  and  “or  for\t the
\nreplenishment of  raw materials\t and components\t used in the
\nmanufacture of such goods”.\n<\/p>\n
     In Notification  No. 116\/88  dated March 30, 1988 there
\nis slight  difference in  language The\tmaterial part of the
\nsaid Notification is as under:\n<\/p>\n
     “In   exercise    of   the\t  powers
\n     conferred\tby  sub-section\t (1)  of
\n     section 25<\/a> of the Customs Act, 1962
\n     [52 of 1962] and in supersession of
\n     the Notification  of the Government
\n     of\t India\t in  the   Ministry   of
\n     Finance,  [Department  of\tRevenue]
\n     No.44\/87-Customs  [G.S.R,\t101(E)],
\n     dated the\t19th February, 1987, the
\n     Central Government, being satisfied
\n     that it  is necessary in the public
\n     interest so  to do,  hereby exempts
\n     goods imported  into India\t against
\n     an Advance Licence issued under the
\n     Imports (Central) Order 1955, being
\n     materials required\t to be\timported
\n     for the  purpose of  manufacture of
\n     produce [hereinafter referred to as
\n     the    resultant\t products]    or
\n     replenishment of  materials used in
\n     the manufacture  of  the  resultant
\n     products, or both, or for export as
\n     manufacture   of\t the   resultant
\n     products, or both, or for export as
\n     mandatory\tspares\t alongwith   the
\n     resultant products,  for  execution
\n     of one  or more export orders, from
\n     the whole\tof the\tduty of\t customs
\n     leviable thereon which is specified
\n     in\t the   First  Schedule\t to  the
\n     Customs Tariff  Act<\/a>,  1975\t [51  of
\n     1975] and\tfrom the  whole\t of  the
\n     additional\t duty  leviable\t thereon
\n     under section 3<\/a> of the said Customs
\n     Tariff Act<\/a>“,
\n     Notification   No.116\/88-Cus    uses   the\t  expression
\n‘materials required  to\t be  imported  for  the\t purpose  of
\nmanufacture of\tproducts [hereinafter  referred\t to  as\t the
\nresultant products]  or replenishment  of materials  used in
\nthe manufacture of resultant products or both.”\n<\/p>\n
     Shri Ganesh  submits that\ton a  proper construction of
\nthe  language\tused  in  Notification\tNo.210\/82-Cus  dated
\nSeptember 10,  1982  Crystar  Beams  should  be\t treated  as
\ncomponents  required   for  the\t manufacture  of  Lightening
\nArrestors and  would fall  within the ambit of the exemption
\ngranted\t under\t the  Notification   No.  210\/82-Cus   dated
\nSeptember 10,  1982.  The learned counsel has contended that
\nthe  words  “required  for  the\t manufacture”  In  the\tsaid
\nnotification  would   include  material\t  which\t though\t not
\ndirectly used in the manufacture of product is necessary for
\nthe purpose  of manufacturing  the product.  Shri Ganesh has
\nalso urged that in any event Cryster Beams would fall within
\nthe ambit  of  the  expression\t“materials  required  to  be
\nimported  for\tthe  purpose  of  manufacture  of  products”
\ncontained in  Notification No.116\/88-Cus  dated\t  March\t 30,
\n1988 because  the words\t “for the purpose of manufacture” in
\nthe said notification have the effect of enlarging the ambit
\nof the\texemption that\thas been  granted.   In this context
\nShri Ganesh  has pointed  out that in the DEEC reference has
\nbeen made  to Notification  No.116\/88-Cus, dated  March\t 30,
\n1988.\n<\/p>\n
     Shri Subba\t Rao, the  learned counsel appearing for the
\nRevenue,  has  placed  reliance\t n  the\t definition  of\t the
\nexpressions “exempt  materials” and “materials” contained in
\nclauses (iii)  and (viii) of the explanation to Notification
\nNo.116\/88 dated March 30, 1988.\t The said clauses provide as
\nfollows:\n<\/p>\n
     “(iii) Exempt  materials’ means the
\n     materials imported and specified in
\n     Part ‘C”  of the  said  Certificate
\n     and  eligible  for\t exemption  from
\n     duty under this notification;<\/p><\/blockquote>\n
     (viii) materials  means goods which
\n     are  raw\tmaterials,   components,
\n     intermediate      products\t      or
\n     consumables used in the manufacture
\n     of\t resultant  products  and  their
\n     packings, or mandatory spares to be
\n     exported  alongwith  the  resultant
\n     products.”<\/p><\/blockquote>\n
     Shri Subba\t Rao has laid emphasis on the words “used in
\nthe manufacture\t of in\tclause (viii) and has urged that for
\navailing the  exemption it  is necessary  that the  material
\nmust be\t required for  use in  the manufacture\tof resultant
\nproducts.   Shri Subba Rao has also invited our attention to
\nthe decision of this Court in The Tata Oil Mills Co. Ltd vs.
\nCollector of  C. Ex<\/a>. 1989 43 ELT. 183, wherein in the matter
\nof interpretation  of a notification granting exemption from
\npayment of duty this court had said :\n<\/p>\n
     “But, in  trying to  understand the
\n     language  used   by  an   exemption
\n     notification, one\tshould\tkeep  in
\n     mind two  important aspect\t (a) the
\n     object   and    purposes\tof   the
\n     exemption and (b) the nature of the
\n     actual  process   involved\t in  the
\n     manufacture  of  the  commodity  in
\n     relation  to   which  exemption  is
\n     granted”.<\/p><\/blockquote>\n
     Having  regard  to\t the  fact  that  in  DEEC  specific
\nreference has been made to Notification No.116\/88-Cus, dated
\nMarch 30,  1988, we will consider the claim of the appellant
\nfor  exemption\t for  duty   on\t the   basis  of   the\tsaid
\nnotification.\n<\/p>\n
     A perusal\tof Notification\t No. 116\/88-Cus.  shows that
\nthe object  and purpose\t of  the  said\tnotification  is  to
\nencourage exports by granting exemption from customs duty on
\nmaterials that\tare required  to be imported for the purpose
\nof  manufacture\t  of   the   resultant\t products   or\t for
\nreplenishment of the material used in the manufacture of the
\nresultant products,  or both  or  for  export  as  mandatory
\nspares alongwith the resultant products.  The manufacture of
\nthe resultant  products has  to be  for execution  of one or
\nmore export  orders.   In order to ensure that the exemption
\nis availed  only by  deserving people,\tconditions have been
\nlaid down in clauses (a) to (g), which must be fulfilled for
\navailing the exemption.\t One such condition, as laid down in
\nclause (a)  that is  that  the\tmaterial  imported  must  be
\ncovered by  a Duty  Exemption Entitlement Certificate issued
\nby the licensing authority.  Under Clause (c) it is required
\nthat the  goods corresponding  to the resultant products and
\nthe  mandatory\tspares\twould  be  exported  with  the\ttime
\nspecified in  the DEEC\tor such\t extended period  as may  be
\ngranted by  the licensing  authority.\tThe  wordings in the
\nnotification have  to be construed keeping in view that said
\nobject and  purpose of\tthe exemption.\t In the notification
\ntwo different  expressions have\t been used namely, materials
\nrequired to  be imported  for the  purpose of manufacture of
\nproducts’  and\t‘replenishment\tof  materials  used  in\t the
\nmanufacture of resultant products’ which indicates  that the
\ntwo expression\thave not  been used  in the same sense.\t The
\nexpression  ‘materials\trequired  to  be  imported  for\t the
\npurpose of  manufacture of  products’ cannot be construed as
\nreferring  only\t  to  materials\t  which\t are   used  in\t the
\nmanufacture of\tthe products.\tThe  said exemption  must be
\ngiven its  natural meaning  to include\tmaterials  that\t are
\nrequired in order to manufacture the resultant products.  On
\nthat view,  the exemption  cannot be  confined to  materials
\nwhich are  actually used in the manufacture of the resultant
\nproduct but  would also\t include materials  which though not
\nused  in  the  manufacture  of\tthe  resultant\tproduct\t are
\nrequired in  order to  manufacture  the\t resultant  product.
\nCrystar Beams imported by the appellant are materials, which
\nthough\tnot  used  in  the  manufacture\t of  H.T.  Porcelain
\nInsulators required  for Lightening Arrestors, are materials
\nwhich are  required for\t producing  the\t insulators  in\t the
\nkilns.\n<\/p>\n
     It is  true that in clause (viii) of the Explanation to
\nthe Notification  expression ‘materials’ has been defined to
\nmean goods which are raw materials, components, intermediate
\nproducts or consumables used in the manufacture of resulting
\nproducts and  their  packings  or  mandatory  spares  to  be
\nexported in the resultant products.  But the said definition
\nin the\tExplanation has\t to be\tread in\t consonance with the
\nmain part  of the  notification.    It\tis  a  well  settled
\nprinciple of  statutory construction  that  the\t Explanation
\nmust be\t read so  as to\t harmonise with\t and  clear  up\t any
\nambiguity in  the main\tprovision. [See:  Bihta\t Cooperative
\nDevelopment Cane  Marketing Union  Ltd. & Anr. vs.  The Bank
\nof Bihar  & Ors<\/a>.  1967(1) SCR 848 at p.854].  The definition
\nof “materials”\tin clause  (viii) of  the Explanation  must,
\ntherefore,  be\t so  construed\t as  not  to  climinate\t the
\ndistinction between  the words\t‘materials required  for the
\npurpose of manufacture of products’ and the words ‘materials
\nused in\t the manufacture  of the  resultant products’ in the
\nmain part of the definition.\n<\/p>\n
     On a  proper construction the definition of “materials”
\nin Clause  (viii) of the Explanation must be confined in its
\napplication  to\t the  word  “materials”\t in  the  expression
\n‘replenishment of  materials used  in the manufacture of the
\nresultant products’  in\t Notification  No.116\/88-Cus.  dated
\nMarch 30, 1988.\n<\/p>\n
     It is  not disputed  that appellant  had fulfilled\t the
\nconditions laid\t down for  grant of  exemption contained  in
\nclause (a) to (g) of the Notification No. 116\/88 dated March
\n30, 1988.   In\tthe circumstances,  it must be held that the
\nappellant was  entitled to  exemption from  customs duty and
\nadditional duty\t under Notification  No. 116\/88\t dated March
\n30, 1988  on the  import of  Crystar Beams.   The appeal is,
\ntherefore, allowed,  the  judgment  of\tthe  Tribunal  dated
\nNovember  5,  1992  as\twell  as  the  order  of  Additional
\nCollector (Customs) dated march 8, 1981 are set aside and it
\nis held\t that the  appellant is\t entitled to  exemption from
\npayment of customs duty and additional duty on the import of
\nCrystar beams  required for  the purpose  of manufacture  of
\nLightening Arrestors.  No order as to costs.<\/p>\n","protected":false},"excerpt":{"rendered":"
Supreme Court of India M\/S. Oblum Electrical Industries … vs Collector Of Customs Bombay on 2 September, 1997 Author: S Agrawal Bench: S. C. Agrawal, G. T. Nanavati PETITIONER: M\/S. OBLUM ELECTRICAL INDUSTRIES PVT. LTD., HYDERABAD Vs. RESPONDENT: COLLECTOR OF CUSTOMS BOMBAY DATE OF JUDGMENT: 02\/09\/1997 BENCH: S. C. AGRAWAL, G. T. NANAVATI ACT: HEADNOTE: […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-268923","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"\nM\/S. Oblum Electrical Industries ... vs Collector Of Customs Bombay on 2 September, 1997 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/ms-oblum-electrical-industries-vs-collector-of-customs-bombay-on-2-september-1997\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S. Oblum Electrical Industries ... vs Collector Of Customs Bombay on 2 September, 1997 - Free Judgements of Supreme Court & High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/ms-oblum-electrical-industries-vs-collector-of-customs-bombay-on-2-september-1997\" \/>\n<meta property=\"og:site_name\" content=\"Free Judgements of Supreme Court & High Court | Legal India\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LegalindiaCom\/\" \/>\n<meta property=\"article:published_time\" content=\"1997-09-01T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2015-05-27T10:07:09+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Legal India Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@legaliadmin\" \/>\n<meta name=\"twitter:site\" content=\"@Legal_india\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Legal India Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"12 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-oblum-electrical-industries-vs-collector-of-customs-bombay-on-2-september-1997#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-oblum-electrical-industries-vs-collector-of-customs-bombay-on-2-september-1997\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"M\\\/S. Oblum Electrical Industries … vs Collector Of Customs Bombay on 2 September, 1997\",\"datePublished\":\"1997-09-01T18:30:00+00:00\",\"dateModified\":\"2015-05-27T10:07:09+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-oblum-electrical-industries-vs-collector-of-customs-bombay-on-2-september-1997\"},\"wordCount\":2411,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"articleSection\":[\"Supreme Court of India\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-oblum-electrical-industries-vs-collector-of-customs-bombay-on-2-september-1997#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-oblum-electrical-industries-vs-collector-of-customs-bombay-on-2-september-1997\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-oblum-electrical-industries-vs-collector-of-customs-bombay-on-2-september-1997\",\"name\":\"M\\\/S. Oblum Electrical Industries ... vs Collector Of Customs Bombay on 2 September, 1997 - Free Judgements of Supreme Court & High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"1997-09-01T18:30:00+00:00\",\"dateModified\":\"2015-05-27T10:07:09+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-oblum-electrical-industries-vs-collector-of-customs-bombay-on-2-september-1997#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-oblum-electrical-industries-vs-collector-of-customs-bombay-on-2-september-1997\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-oblum-electrical-industries-vs-collector-of-customs-bombay-on-2-september-1997#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"M\\\/S. Oblum Electrical Industries … vs Collector Of Customs Bombay on 2 September, 1997\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"name\":\"Free Judgements of Supreme Court & High Court | Legal India\",\"description\":\"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"alternateName\":\"Free judgements of Supreme Court & High Court of India | Legal India\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\",\"name\":\"Judgements of Supreme Court & High Court | Legal India\",\"alternateName\":\"Legal India\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"contentUrl\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"width\":512,\"height\":512,\"caption\":\"Judgements of Supreme Court & High Court | Legal India\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/LegalindiaCom\\\/\",\"https:\\\/\\\/x.com\\\/Legal_india\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\",\"name\":\"Legal India Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"caption\":\"Legal India Admin\"},\"sameAs\":[\"https:\\\/\\\/www.legalindia.com\",\"https:\\\/\\\/x.com\\\/legaliadmin\"],\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/author\\\/legal-india-admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"M\/S. Oblum Electrical Industries ... vs Collector Of Customs Bombay on 2 September, 1997 - Free Judgements of Supreme Court & High Court | Legal India","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalindia.com\/judgments\/ms-oblum-electrical-industries-vs-collector-of-customs-bombay-on-2-september-1997","og_locale":"en_US","og_type":"article","og_title":"M\/S. Oblum Electrical Industries ... vs Collector Of Customs Bombay on 2 September, 1997 - Free Judgements of Supreme Court & High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/ms-oblum-electrical-industries-vs-collector-of-customs-bombay-on-2-september-1997","og_site_name":"Free Judgements of Supreme Court & High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"1997-09-01T18:30:00+00:00","article_modified_time":"2015-05-27T10:07:09+00:00","og_image":[{"width":512,"height":512,"url":"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1","type":"image\/jpeg"}],"author":"Legal India Admin","twitter_card":"summary_large_image","twitter_creator":"@legaliadmin","twitter_site":"@Legal_india","twitter_misc":{"Written by":"Legal India Admin","Est. reading time":"12 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/ms-oblum-electrical-industries-vs-collector-of-customs-bombay-on-2-september-1997#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/ms-oblum-electrical-industries-vs-collector-of-customs-bombay-on-2-september-1997"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"M\/S. Oblum Electrical Industries … vs Collector Of Customs Bombay on 2 September, 1997","datePublished":"1997-09-01T18:30:00+00:00","dateModified":"2015-05-27T10:07:09+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/ms-oblum-electrical-industries-vs-collector-of-customs-bombay-on-2-september-1997"},"wordCount":2411,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["Supreme Court of India"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/ms-oblum-electrical-industries-vs-collector-of-customs-bombay-on-2-september-1997#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/ms-oblum-electrical-industries-vs-collector-of-customs-bombay-on-2-september-1997","url":"https:\/\/www.legalindia.com\/judgments\/ms-oblum-electrical-industries-vs-collector-of-customs-bombay-on-2-september-1997","name":"M\/S. Oblum Electrical Industries ... vs Collector Of Customs Bombay on 2 September, 1997 - Free Judgements of Supreme Court & High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"1997-09-01T18:30:00+00:00","dateModified":"2015-05-27T10:07:09+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/ms-oblum-electrical-industries-vs-collector-of-customs-bombay-on-2-september-1997#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/ms-oblum-electrical-industries-vs-collector-of-customs-bombay-on-2-september-1997"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/ms-oblum-electrical-industries-vs-collector-of-customs-bombay-on-2-september-1997#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"M\/S. Oblum Electrical Industries … vs Collector Of Customs Bombay on 2 September, 1997"}]},{"@type":"WebSite","@id":"https:\/\/www.legalindia.com\/judgments\/#website","url":"https:\/\/www.legalindia.com\/judgments\/","name":"Free Judgements of Supreme Court & High Court | Legal India","description":"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.","publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"alternateName":"Free judgements of Supreme Court & High Court of India | Legal India","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.legalindia.com\/judgments\/#organization","name":"Judgements of Supreme Court & High Court | Legal India","alternateName":"Legal India","url":"https:\/\/www.legalindia.com\/judgments\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/","url":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","contentUrl":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","width":512,"height":512,"caption":"Judgements of Supreme Court & High Court | Legal India"},"image":{"@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/LegalindiaCom\/","https:\/\/x.com\/Legal_india"]},{"@type":"Person","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea","name":"Legal India Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","caption":"Legal India Admin"},"sameAs":["https:\/\/www.legalindia.com","https:\/\/x.com\/legaliadmin"],"url":"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin"}]}},"modified_by":null,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/268923","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/comments?post=268923"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/268923\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=268923"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=268923"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=268923"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}