Supreme Court · 1988 INSC 218 · Decided 10 August 1988
Collector of Customs, Bombay v. Swastic Woollen (P) LTD. & ORS.
- Court
- Supreme Court of India
- Citation
- 1988 INSC 218 · [1988] SUPP. 2 S.C.R. 370
- Case number
- CIVIL APPEAL No. 1016/1988
- Decided
- 10 August 1988
- Bench
- SABYASACHI MUKHERJI, S. RANGANATHAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 3; Central Excise Act
Headnote
Customs Act, 1962: Sections lll(d), (m), 112 and 130 E. 'Wool waste'-Duty-Levy of-Whether particular goods is 'wool waste'­ Primarily and essentially a question of fact- decision based on relevant material facts and correct legal principle-Jurisdiction of Supreme Court in appeals from Customs, Customs/Central Excise Act-No/statu­ tory definition provided in respect of an Item-Trade understanding the D safest guide. Respondent No. 1 imported consignments of wool material and claimed that the imported goods were wool waste and hence not liable to customs duty. The goods were
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