Supreme Court · 2006 INSC 727 · Decided 19 October 2006
Commissioner of Central Excise & Customs, A.P. v. Suresh Jhunjhunwala and ORS.
- Court
- Supreme Court of India
- Citation
- 2006 INSC 727 · [2006] SUPP. 7 S.C.R. 575
- Case number
- CIVIL APPEAL No. 1372/2006
- Decided
- 19 October 2006
- Bench
- S.B. SINHA, DALVEER BHANDARI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 2(33), 50, 113
Headnote
B Customs Act, 1962: Sections 2(33), 50, II3(d), (h) and (i)-Prohibited goods-Exporters filed shipping bills for claiming export benefit under DEPB scheme-Goods C found to be over valued-Cotifiscation-Tribunal held that goods being not prohibited ones were not liable to cotifiscation-On appeal, only goods, which are subject to any prohibition under the Customs Act, but also any other law for the time being in force-Also, Tribunal ought to have considered as to D whether exporters had violated the provisions of the Foreign Exchange Regulation-Matter remitted back for fresh
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