Supreme Court · 2004 INSC 587 · Decided 7 October 2004
Commissioner of Customs, Kandla v. Essar Oil LTD. and ORS.
- Court
- Supreme Court of India
- Citation
- 2004 INSC 587 · [2004] SUPP. 5 S.C.R. 166
- Case number
- CIVIL APPEAL No. 4299/2003
- Decided
- 7 October 2004
- Bench
- ARIJIT PASAYAT, C.K. THAKKER (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 15(l)(c), 68
Headnote
Fraud-Cheque with declaration of sufficiency of funds-Issued on indication of willingness by financial institution to provide necessary funds- C On likelihood of its return for insufficiency of funds, drawer asking its bank time and arranging them after over two weeks whereupon cheque was funds which could not be equated with funds already available­ As drawer of cheque was aware about non-availability of funds, it was a case of misdec/aration with fraudulent motive. D Customs Act, I 962 Duty payment by cheque-Date of receipt is governed by Rule 20 of the Central Government
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