Supreme Court · 2003 INSC 305 · Decided 7 July 2003
Commissioner of Customs, Kolkatta v. M/S. Grand Prime Limited and ORS.
- Court
- Supreme Court of India
- Citation
- 2003 INSC 305 · [2003] SUPP. 1 S.C.R. 401
- Case number
- CIVIL APPEAL No. 4151/2002
- Decided
- 7 July 2003
- Bench
- M.B. SHAH, ARUN KUMAR (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act
Headnote
Customs Act, 1962-Section //I (d) and (o)-Applicability of-Import restricted goods-Advance licence-Grant of-Subject to condition oJ re-export A B of goods-Importer failing to comply with the condition of re-export of goods C in case of earlier import-Importer importing another consignment­ not appearing-Non filing of bill of entry-Confiscation of goods-Justification of-Held: Import violative of import restrictions-Also the licence against which import took place was found to contain forgery, thus import contrary to law being without a valid licence-Hence, section I II (d) D
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