Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | 13 14 Customs Act 1962- ss. 12 23 and 147 - Levy of duty- On imporl of goods (crude oil) - Whether should be on the basis of the quantity of the oil mentioned in the Bills of Lading or on the basis of the quantity actually received on the shore tanks in India |
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. 12, 13, 14, 23 and 147 - Levy ofduty- On import of goods (crude oil) - Whether should beon the basis of the quantity of the oil mentioned in the Bills ofLading or on the basis of the quantity actually received onthe shore tanks in India - Revenue levied duty on the basisof the Bill of Lading quantity, on the ground that the duty waslevied on ad valorem basis and not on a specific rate - Orderof the Revenue affirmed by the Tribunal - On appeal, held:Under the Act, levy of duty cannot take place until goods areimported, i.e. they become part of the land mass of India -The importer is not liable to pay duty on the goods, whichare pilfered or lost or destroyed at any time before clearancefor home consumption or deposit in a warehouse- Therefore,the quantity of crude oil actually received into a shore tank ina port in India would be the basis for payment of customsduty- Levy of duty at specific rate or on ad valorem basis,does not make any difference - Customs Valuation(Determination of Price of Imported Goods) Rules, 1988- rr.4 and9. |
Judge | Hon'ble Mr. Justice R.F. Nariman |
Neutral Citation | 2015 INSC 626 |
Petitioner | M/s. Mangalore Ref. & Petrochemicals Ltd . |
Respondent | Commissioner Of Customs, Mangalore |
SCR | [2015] 9 S.C.R. 620 |
Judgement Date | 2015-09-02 |
Case Number | 2753 |
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