Agarwalla Timbers (P) Ltd., Mittal Timbers Products (P) Ltd., Variety Lumbers (P) Ltd. and Ashirwad Impex (P) Ltd. Versus CC - Customs - GUJARAT HIGH COURT - HC - Import of timber - Notification No.102/07 - Refund of SCVD paid upon sale of the goods in local market (SAD) - Whether the respondents fulfilled all the conditions of exemption notification dated 14.9.2007 or not - Held that - whether the conditions are to be satisfied or not, has to be viewed from attending facts and circumstances of ................................... Customs - Case Laws
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