Supreme Court · 2007 INSC 664 · Decided 24 May 2007
Commissioner of Customs, Kolkata v. M/S. Peerless Consultancy Services PVT. LTD.
- Court
- Supreme Court of India
- Citation
- 2007 INSC 664 · [2007] 7 S.C.R. 783
- Case number
- CIVIL APPEAL No. 5415/2002
- Decided
- 24 May 2007
- Bench
- ARIJIT PASAYAT, LOKESHWAR SINGH PANTA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 11
Headnote
B Customs Act, 1962: S. I I 3 (d) and I I 4-E.xport under Duty Entitlement Pass Book Scheme­ Assessee exporting steel balls and making a claim under the Scheme- C Revenue alleging subject goods grossly over invoiced and declared FOB and PMV to be highly inflated to avail higher DEPB by Commissioner-Tribunal setting aside order of Commissioner-Held: Tribunal set aside the order of Commissioner without discussing as to how his conclusions were erroneous-Matter remitted D to CESTAT for adjudication afresh-Foreign Trade (Regulation) Rules, 1993- r. I/. Respondent company,
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