Supreme Court · 2008 INSC 127 · Decided 1 February 2008
Commissioner of Customs, Calcutta & Another v. Biecco Lawrie LTD.
- Court
- Supreme Court of India
- Citation
- 2008 INSC 127 · [2008] 2 S.C.R. 257
- Case number
- CIVIL APPEAL No. 2018/2002
- Decided
- 1 February 2008
- Bench
- ASHOK BHAN, DALVEER BHANDARI, P. SATHASIVAM (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 15(1), 46, 49
Headnote
Customs Act, 1962 - ss. 15(1), 46 and 49 - Imported goods-Superior Kerosene Oil cleared for home consumption c upon payment of duty - Goods stored in warehouse under .. provisions of s. 49 - Subsequent enhancement of rate of duty - Date for determination and tariff valuation of imported goods - Held: U/s 15(1 )(a), once goods are cleared for home consumption, duty would be payable on the date on D which Bill of Entry for goods is presented uls 46 - On facts, goods cleared for home consumption on payment of entire ~ duty as applicable on that date
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)