Supreme Court · 1970 INSC 7 · Decided 23 January 1970
Becker Gray & CO. (1930) LTD. & ORS. v. Union of India & ANR.
- Court
- Supreme Court of India
- Citation
- 1970 INSC 7 · [1970] 3 S.C.R. 445
- Case number
- CIVIL APPEAL No. 1178/1967
- Decided
- 23 January 1970
- Bench
- S.M. SIKRI, VISHISHTHA BHARGAVA, I.D. DUA (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act
Headnote
Foreign Exchange Regulation Act 7 of 1947, ss. 12(1) and 23A­ Sea Customs Acl ss, 19 and 167(8)-l/nder-va/uation of ihvoices of goods exported whether a violation of s. 12(1) of Act 7 of 1947-Dec/aration of value of goods on the basis that they were sold to buyer when in fact fhey were yet 1 )-Whether penalty frvfoble under s. 167(8) of Sea Customs Act. The appellants were exporters of jute carpet backing cloth and in con­ nection with some exports by them between January 1957 and January 1963 penalties were imposed on them under s. 167(8) of the. Sea Customs Act for
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