Supreme Court · 1995 INSC 339 · Decided 5 May 1995
Collector of Customs, Calcutta v. Sanjay Chandiram
- Court
- Supreme Court of India
- Citation
- 1995 INSC 339 · [1995] SUPP. 1 S.C.R. 19
- Case number
- CIVIL APPEAL No. 5411/1990
- Decided
- 5 May 1995
- Bench
- S.P. BHARUCHA, S.C. SEN, K.S. PARIPOORNAN (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 14
Headnote
B > - Customs Act, 1962--Section 14-Customs Valuation (Detennination of Price of Imported Goods) Rules, 1988-Rules 3 and 4-Transaction value­ Meaning of-Importer producing false certificate of country of origin-Trans­ action value cannot be the value declared by him in the invoice-Where similar goods in the course of intemational trade. The respondent is the proprietor of one M/s. Shiv Shankar Interna­ tional which imported zip rolls from a company in Singapore and 41 produced a copy of the country of origin certificate declaring the said D goods to be of North Korean
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