Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Customs Act 1962: |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Customs Act, 1962: Section I 38-E.Classification-Misdeclaration of imported goods-Import of MethylMethacrylate Monomer (MMM) regenerated second grade-Show cause noticefor misdeclaration of goods--Testing of sample of goods by both Revenue aswell as assessee--Test reports confirming the goods as regenerated secondgrade MMM--Commissioner a/Customs dropped proceedings-Appeal allowedby CEGAT rejecting test reports as sample was not fit for testing-On appeal,held: Tribunal has rejected cogent evidence of test reports in respect of sampleof goods on grounds which are not germane to the issue under consideration-Tribunal ignored test report obtained at the instance of Revenue but accepteda not so relevant report .from another institution on superfluous grounds-Since test reports clearly established that imported goods are regeneratedsecond grade MMM, there is no misdeclaration of goods by the assessee. |
Judge | Hon'ble Mr. Justice Arun Kumar |
Neutral Citation | 2003 INSC 197 |
Petitioner | M/s. Polygas Acrylic Mfg. Co. Ltd. |
Respondent | Commissioner Of Customs, Vishakhapatnam |
SCR | [2003] 3 S.C.R. 188 |
Judgement Date | 2003-03-31 |
Case Number | 1648 |
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