Supreme Court · 2003 INSC 53 · Decided 31 January 2003
Collector of Customs, Bombay v. M/S. Elephanta Oil and Industries LTD., Bombay
- Court
- Supreme Court of India
- Citation
- 2003 INSC 53 · [2003] 1 S.C.R. 771
- Case number
- CIVIL APPEAL No. 4958/1994
- Decided
- 31 January 2003
- Bench
- M.B. SHAH, ARUN KUMAR (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 112, 125
Headnote
B Import Policy, 1981-82: Appendix Item 44:/Import Control Order, 1955; Section 3: Import of Mutton Tallow, a canalised item-Notice under Impori Policy substituting C Tallow of any animals for mutton tallow-Import of Beef Tallow under Open General Licence-Permissibility of-Levying of not permitted in accordance with the term of licence/Import Policy, the Collector was justified in imposing penalty on the importer under Section I I 2 of the Customs Act-Customs Act, 1962; Sections 112 and 125. D The question which arose in this appeal was whether import of Beef Tallow under
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