Supreme Court · 2023 INSC 881 · Decided 6 October 2023
Commissioner of Customs (Imports), Mumbai v. M/S Ganpati Overseas Through Its Proprietor Shri Yashpal Sharma & ANR.
- Court
- Supreme Court of India
- Citation
- 2023 INSC 881 · [2023] 13 S.C.R. 172
- Case number
- CIVIL APPEAL No. 4735/2009
- Decided
- 6 October 2023
- Bench
- B.V. NAGARATHNA, UJJAL BHUYAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 108
Headnote
HEADNOTES Issue for consideration: Whether the tribunal was justifi ed in holding that enhancement of value of the imported goods and the penalties imposed by the Commissioner of Customs on the sustained and consequently in setting aside the same. Customs Act, 1962 - 14 - Customs Valuation (Determination of Price of Imported Goods) Rules, 1988 - r. 4, 8, 5, 6 and 7 - Transaction value of imported goods - Determination of - Allegations of under-
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)