Supreme Court · 2015 INSC 294 · Decided 8 April 2015
Commissioner of Customs (Import), Raigad v. M/S. Finacord Chemicals (P) LTD. & ORS.
- Court
- Supreme Court of India
- Citation
- 2015 INSC 294 · [2015] 4 S.C.R. 594
- Case number
- CIVIL APPEAL No. 1633/2004
- Decided
- 8 April 2015
- Bench
- A.K. SIKRI, R.F. NARIMAN (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 11
Headnote
c Customs Act, 1962 - Import of alcohol - Demand of customs duty from the importers - On the ground of misdeclaration and undervaluation and also alleged that import was unauthorized - Order of Department demanding differential duty with penalty for misdeclaration and unauthorized import directed confiscation of goods and imposed fine - Appellate Tribunal held that there was no undervaluation and struck off the additional demand and penalty while upheld that import was unauthorized and the goods were liable for confiscation - E However, reduced the amount of
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