Supreme Court · 2018 INSC 1178 · Decided 10 December 2018
Commissioner of Central Excise and Service Tax, Noida v. M/S. Sanjivani Non-Ferrous Trading PVT. LTD.
- Court
- Supreme Court of India
- Citation
- 2018 INSC 1178 · [2018] 14 S.C.R. 1192
- Case number
- CIVIL APPEAL No. 18300/2017
- Decided
- 10 December 2018
- Bench
- A.K. SIKRI, S. ABDUL NAZEER (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 14
Headnote
Customs Act, 1962 - s.14 - Valuation of goods for purposes of assessment - Respondent imported various varieties of Aluminum scrap and filed bills of entry along with invoices in respect therein declaring the transaction value of the imported goods for the purpose of paying customs duty - Declared value was not accepted by the Assessing officer who found same to be low and on re-assessment, increased the assessable value - Writ petition by the respondent
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