Supreme Court · 2007 INSC 665 · Decided 24 May 2007
Commissioner of Custom, New Delhi v. M/S Brooks Interna Ti on Al and ORS.
- Court
- Supreme Court of India
- Citation
- 2007 INSC 665 · [2007] 7 S.C.R. 791
- Case number
- CIVIL APPEAL No. 4559/2002
- Decided
- 24 May 2007
- Bench
- ARIJIT PASAYAT, LOKESHWAR SINGH PANTA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 76
Headnote
B ·t Customs Act, 1962; ss. 76 & IJ3 (c) & (d): Duty drawback-Export of goods-Seizure of consignment by Revenue authorities ordering confiscation of all the goods under s. IJ 3( d)-Appeal c allowed by Tribunal holding that the authorities had no power of confiscation of the goods in did not correspond to the description of the goods as disclosed in the bills-On appeal, held: Tribunal is directed to consider the matter afresh keeping in view the principles set out by its larger bench and approved by the Supreme D Court on similar issues in the matter of Om prakash Bhati v.
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