Supreme Court · 1989 INSC 196 · Decided 17 May 1989
Bharat Surfactants (PVT.) LTD. & ANR. v. Union of India & ANR.
- Court
- Supreme Court of India
- Citation
- 1989 INSC 196 · [1989] 3 S.C.R. 367
- Case number
- WRIT TO PETITION (CIVIL)... No. 3130/1981
- Decided
- 17 May 1989
- Bench
- R.S. PATHAK, SABYASACHI MUKHERJI, S. NATARAJAN, M.N. VENKATACHALIAH, S. RANGANATHAN (5-judge bench)
- Outcome
- Dismissed
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 32; Customs Act Section 15, 16, 46, 56, 15(1)
Headnote
Customs Act, 1962-Sections 15, 16, 46 and 56-Rate of duty and Tariff valuation-Determination of-Date of presentation of Bill of Entry-Relevance of-' Date of entry inwards of vesse/'-Date recorded in Customs register. By way of writ petition under Article 32 of the Constitution relief against the imposition of customs duty at 150 c per cent on their import of edible oils into India. Pursuant to the con­ tract entered into by the petitioners with foreign sellers for the supply of D edible oils the consignment of edible oils was sent by the ocean going vessel M. V.
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