Supreme Court · 1987 INSC 53 · Decided 19 February 1987
Chowgule & CO. Private Limited ETC. v. Union of India & ORS.
- Court
- Supreme Court of India
- Citation
- 1987 INSC 53 · [1987] 2 S.C.R. 351
- Case number
- CIVIL APPEAL No. 179/1985
- Decided
- 19 February 1987
- Bench
- O. CHINNAPPA REDDY, S. NATARAJAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 12, 15, 46, 46(1)
Headnote
B Customs Act, 1962--Sections 12, 15 ( c) and 46--'Vessel' whether ,; t 'goods'-'Goods for home consumption'-Determination of for pur- poses of levy of customs duty-'Vessels' brought to India for topping up operations in Mormugao harbour-Whether ocean going vessels- ~r Necessary to present Bill of The appellants in Civil Appeal No. 179 of 1985 carry on business of exporting iron ore to various conntries. Previously iron ore used to be brought to the harbour from various mines by barges and unloaded in D the harbour. Thereafter, the iron ore could be loaded on board ocean going ore
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