Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Customs Act 1962 - Import of alcohol |
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 — Import of alcohol — Demand of customs duty from the importers - On the ground of misdeclaration and undervaluation and also alleged that import was unauthorized — Order of Department demanding differential duty with penalty for misdeclaration and undervaluation, and for unauthorized import directed confiscation of goods and imposed fine — Appellate Tribunal held that there was no undervaluation and struck off the additional demand and penalty while upheld that import was__ unauthorized and the goods were liable for confiscation — However, reduced the amount of fine — Appeal by the assesees before High Court pending — On appeal of Revenue to this Court held: Order of the Tribunal in deciding the issue of import price and in reducing the fine and penalty are weil reasoned and hence does not call for interference.Doctrine of unjust Enrichment — Applicability of — To _ tefund of pre-deposit — Confiscation of imported goods which were in custody of purchaser of the goods — On the grounds that the goods were undervalued and the import was unauthorized — By interim order of the court, goods released on furnishing bank guarantee by the purchaser — By further order court directed that the purchaser shail be entitled to |
Judge | Hon'ble Mr. Justice Arjan Kumar Sikri |
Neutral Citation | 2015 INSC 294 |
Petitioner | Commissioner Of Customs (import), Raigad |
Respondent | Mis. Finacord Chemicals (p) Ltd. & Ors. |
SCR | [2015] 4 S.C.R. 594 |
Judgement Date | 2015-04-08 |
Case Number | 1633-1638 |
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