Supreme Court · 2008 INSC 339 · Decided 11 March 2008
Commissioner of Customs, Mumbai v. M.M.K. Jewellers & ANR.
- Court
- Supreme Court of India
- Citation
- 2008 INSC 339 · [2008] 4 S.C.R. 661
- Case number
- CIVIL APPEAL No. 813/2004
- Decided
- 11 March 2008
- Bench
- ASHOK BHAN, DALVEER BHANDARI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 28(1), 111(o), 114A
Headnote
4 S.C.R. 661 - COMMISSIONER OF CUSTOMS, MUMBAI A .. V. M.M.K. JEWELLERS & ANR. (Civil Appeal No. 813-814 of 2004) MARCH 11, 2008 B (ASHOK BHAN AND DALVEER BHANDARI, JJ.) ~ "" Customs Act, 1962: s. 28(1), proviso, and s.114-A - Notice for payment of c duty and penalty - Invoking of in form of dust/slurry - Further, notice dated 13. 11. 1997 related to imports from 1992-1993 - HELD: In view of the finding by D Commissioner of Customs that assessees were not guilty of . """( collusion or misstatement or suppression of facts, duty cannot be imposed by invoking
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