Content Provider | Supreme Court of India |
---|---|
e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | 1975 CUSTOMS TARIFF ACT |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Act(s) Referred | Customs Tariff Act, 1975 (51 of 1975) |
Case(s) Referred | Referred Case 0 Referred Case 1 |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | CUSTOMS TARIFF ACT, 1975: Section 130-A -Application by Revenue-Held: It is for the party applying for reference to clearly state the question of law which he seeks to be referred -In the instant case, the Revenue did not assail the Tribunal's finding to the effect that the facts in the instant case were similar to those in the cited judgement- Unless the correctness of facts,on the basis where in an inference is drawn by the Tribunal, is put in issue, ~ a question of law does notarise from its order-Revenue did not discharge its burden u/s 130-A in as much as it did not specifically challenge the Tribunal's finding as being perverse - Therefore,the High Court was justified in declining to issue direction to the Tribunal to make a reference u/s 130A. Section 111 (d), 112 and 125 -Confiscation of imported goods-Redemption fine and penalty-HELD: A standard formula cannot be laid down for imposition of redemption.fine and penalty under the provisions of the Act and each case has to be examined on its own facts but when a final fact finding body returns a finding that the facts obtaining in each of the cases before it are similar,ยท and such finding is not questioned,levy of redemption fine or penalty uniformly in all such cases cannot be construed as laying down an absolute formula. |
Judge | Hon'ble Mr. Justice A.K. Patnaik Hon'ble Mr. Justice D.K. Jain |
Neutral Citation | 2011 INSC 62 |
Petitioner | Commissioner Of Customs (import} |
Respondent | Stoneman Marble Industries & Ors. |
SCR | [2011] 1 S.C.R. 545 |
Judgement Date | 2011-01-21 |
Case Number | 4371-4383 |
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