Supreme Court · 2011 INSC 465 · Decided 6 July 2011
Chandna Impex PVT. Limited v. Commissioner of Customs, New Delhi
- Court
- Supreme Court of India
- Citation
- 2011 INSC 465 · [2011] 8 S.C.R. 1102
- Case number
- CIVIL APPEAL No. 1383/2010
- Decided
- 6 July 2011
- Bench
- D.K. JAIN, H.L. DATTU (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 130, 124
Headnote
Customs Act, 1962 - s.130 - Statutory appeal against the order of Customs Appellate Tribunal - Held: While C dealing with an appeal under s. 130, the High Court must examine each question formulated in the appeal with reference to the material taken into consideration by the .· Tribunal in and give its reasons for holding that question is not a substantial question of Jaw. D The appellant, a body corporate, are importers of certain goods viz. plywood, MDF laminated boards and veneers etc. It was alleged that certain goods imported by the appellant had been under-valued. A show
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