Supreme Court · 2011 INSC 62 · Decided 21 January 2011
Commissioner of Customs (Import) v. Stoneman Marble Industries & Ors
- Court
- Supreme Court of India
- Citation
- 2011 INSC 62 · [2011] 1 S.C.R. 545
- Case number
- CIVIL APPEAL No. 4371/2004
- Decided
- 21 January 2011
- Bench
- D.K. JAIN, A.K. PATNAIK (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
545 COMMISSIONER OF CUSTOMS (IMPORT} A \/. ---< STONEMAN MARBLE INDUSTRIES & ORS. .... (Civil Appeal Nos. 4371-4383 of 2004 etc.} JANUARY 21, 2011 8 [D.K. JAIN AND A.K. PATNAIK, JJ.) ~ CUSTOMS TARIFF ACT, 1975: ... Section 130-A - Application by Revenue - Held: It is for c the party in the instant case were similar to those in the cited judgment - Unless the correctness of facts, on the basis D wherein an inference is drawn by the Tribunal, is put in issue, ~ a question of law does not arise from its order - Revenue did not discharge its burden u/s 130-A in as much as it
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