Supreme Court · 1990 INSC 38 · Decided 14 February 1990
Akbar Badrudin Jiwani v. Collector of Customs, Bombay
- Court
- Supreme Court of India
- Citation
- 1990 INSC 38 · [1990] 1 S.C.R. 369
- Case number
- CIVIL APPEAL No. 3655/1989
- Decided
- 14 February 1990
- Bench
- B.C. RAY, S. RATNAVEL PANDIAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act
Headnote
B Customs Act, 1962: Sections lll(d), 112 and 125-Calcareous stone imported by appellant-Whether 'marble' under Import & Export Policy April 1988-March 1991 Entry 62, Appendix 2, Part B­ Whether can be confiscated on that ground-Whether option to clear goods for home consumption on payment with the statutory context and not as u.•derstood in commercial parlance. The appellant on behalf of his firm, which is engaged in proces­ sing of stone slabs, placed an order for calcareous stone (other than marble) with the exporter in Italy, and asked the exporter to certify that D
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