Real judgements, distilled

Legal Case Shots

Court judgements broken down into the case type, how the decision played out, and the lesson worth remembering, with the full judgement available as a PDF.

Frequently asked questions

Is this suitable for use in legal research and court filings?+

Legal Case Shots is built to help you quickly identify and understand relevant precedent. For citation in pleadings or filings, always verify against the full judgment PDF and current citation format (e.g., 2026 INSC ___).

How is a "lesson learnt" different from the judgment's holding?+

The holding is what the court legally decided. The lesson learnt translates that into a practical takeaway: what a lawyer should factor into case strategy or client advice as a result of this precedent.

Is the full judgment available, or just a summary?+

Both. Each case shows a distilled summary (case type, key holding, and lesson learnt) and links to the full judgment as a PDF for when you need the complete text for research or citation.

Can I filter judgments by date or case type?+

Yes. Use Advanced Filters to narrow results by decision date and by practice area, including Constitutional Law, Criminal Law, Service & Administrative Law, Family Law, Civil Property & Inheritance, and Labour & Industrial Law.

Can I search judgments by a specific judge?+

Yes. You can filter judgments by the judge or bench that decided the case, which is useful for tracking how a particular judge has reasoned on similar issues across multiple rulings.

What is Legal Case Shots?+

Legal Case Shots is a searchable database of Supreme Court of India judgments, each broken down into the case type, the court's key holding, and a practical lesson learnt, with the full judgment available as a PDF for citation or deeper reading.

Tax & Customs LawSupreme Court of India

M/S. Granules India Ltd. v. Union of India

Civil Appeal · 2020 INSC 82Decided 23 Jan 2020
Civil Appeal Nos. 593-594 of 2020
Justice Navin Sinha · Justice Krishna Murari

Background

In 1993, Granules India Ltd. imported a chemical called "Acetic Anhydride" duty-free under an Advance Licence Scheme, relying on customs exemption notifications. A later notification withdrew the exemption for imports made after 25.11.1993, but a further clarificatory notification in March 1994 restored the exemption for importers like the company who held licences issued before the withdrawal. Despite this, customs authorities demanded duty on three of the company's import consignments, and the High Court upheld that demand, partly because the company had not placed the clarificatory notification on record.

Decision Breakdown

The Supreme Court held that the High Court's order was unsustainable, since the entire consignment was imported under one advance licence issued before the exemption scheme began, and the clarificatory notification of 18.03.1994 continued the exemption regardless of exactly when each part of the consignment arrived. The Court criticized the government for claiming ignorance of its own notification, holding that the State, as a party to litigation, has a heightened duty to produce relevant documents and cannot hide behind technical burden-of-proof arguments. It relied on an Andhra Pradesh High Court ruling on nearly identical facts and on a prior Supreme Court judgment emphasizing that the State must act fairly in litigation. The impugned orders were set aside and the appeals were allowed.

Lesson Learnt

Government authorities cannot avoid honoring their own notifications or circulars by claiming they were unaware of them: the State is held to a higher standard of diligence and fairness than an ordinary litigant.

M/S. Granules India Ltd. v. Union of India – Legal Case Shots | LegalAware