Supreme Court · 2000 INSC 98 · Decided 24 February 2000
Collector of Customs v. M/S. Television and Components LTD. and ORS.
- Court
- Supreme Court of India
- Citation
- 2000 INSC 98 · [2000] 1 S.C.R. 1139
- Case number
- CIVIL APPEAL No. 9026/1996
- Decided
- 24 February 2000
- Bench
- S.P. BHARUCHA, RUMA PAL (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act
Headnote
A M/S. TELEVISION AND COMPONENTS LTD. AND ORS. FEBRCARY 24, 2COO jS.P. BHARUCHA AND MRS. RU\fA PAL, n] B Customs Act 1962/Customs Valuation (Detennination of Price of Im-­ ported Goods) Rules 19/il:f- Sections 14, 10/i and 111 /Rule 3-lmport of Tape Desk Mechanisms from two finm~uplicate of customs duty- Transaction Value-imposition of dif­ ferential customs duty-Held, valid. Import and Export (Control) Act, 1947- Section 3(2)-lmport Control Order, 1955---Clause 3-Tape Desk Mechanisms removed from OGL D lists-Licence required for impo~Amendment of Letters of Credit opened on
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