Supreme Court · 2011 INSC 439 · Decided 4 July 2011
Commissioner of Customs, Calcutta v. G. C. Jain and ANR.
- Court
- Supreme Court of India
- Citation
- 2011 INSC 439 · [2011] 8 S.C.R. 798
- Case number
- CIVIL APPEAL No. 6334/2003
- Decided
- 4 July 2011
- Bench
- MUKUNDAKAM SHARMA, ANIL R. DAVE (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act
Headnote
Customs Act, 1962: Classification - Adhesives - Demand of duty on import of Butyl Acrylate Monomer(BAM) - Invocation of extended period of limitation - Respondents imported consignments of BAM and cleared them as adhesives against advanced 0 licenses without payment of duty - Commissioner not adhesive and the benefit of the advance licences was not available to the respondents and accordingly· confirmed the demand of duty by invoking the extended and longer period of limitation on the ground that respondents had E mis-declared the product in question - Respondents filed
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