Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | 1962-ss. 111(m) 114A- Customs Tariff Act thus Customs Act 1975 - Classification of goods as auto analysers or photometers - Appellant filed Bill of Entry for clearance of goods classified as auto analysers under Entry 9030. 89 - Goods seized by custom authorities - Issuance of notice stating that the said goods were photometers and not auto analysers - Demand of duty - Confiscation of goods and imposition of penalty - Commissioner held that goods imported were auto analysers amounted to misde |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Disposed Off |
Headnote | Customs Act, 1962-ss. 111(m), 114A- Customs Tariff Act, 1975 - Classification of goods as auto analysers or C photometers - Appellant filed Bill of Entry for clearance of goods classified as auto analysers under Entry 9030. 89 - Goods seized by custom authorities - Issuance of notice stating that the said goods were photometers and not auto 0 analysers - Demand of duty - Confiscation of goods and imposition of penalty - Commissioner held that goods imported were auto analysers, thus, amounted to misdeclaration of description and that the goods were liable · for confiscation and penalty - No evasion of duty on the E imported goods, thus, no penalty uls. 114A - Tribunal set aside the order- Held: Without any analysis of whether the imported equipments were, in fact, auto analysers or were only photometers, the tribunal concluded that one can never come to a conclusion that a photometer is the same as an F auto analyzer - Commissioner had held that a photometer is a generic expression and auto analysers are photometers with software installed in them which could then perform various operations - Tribunal found this logic faulty but did not given any reason for disregarding the same - G Commissioner concluded that since the process of analysis is automatic, though mixing of samples may be done manually, yet since analysis has to be done automatically, an analyser would fall under the expression "auto analysers" for enzymes, drug levels and biochemical investigations - H Thus, the order of the tribunal is set aside and that of the Commissioner is restored. |
Judge | Hon'ble Mr. Justice R.F. Nariman |
Neutral Citation | 2015 INSC 1012 |
Petitioner | M/s. Dr. Reddy`s Laboratories |
Respondent | Commissioner Of Customs |
SCR | [2015] 10 S.C.R. 386 |
Judgement Date | 2015-09-02 |
Case Number | 2603 |
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