Supreme Court · 2017 INSC 1258 · Decided 2 February 2017
Commissioner of Customs, Mumbai v. M/S Aban Loyd Chiles Offshore LTD. & ORS.
- Court
- Supreme Court of India
- Citation
- 2017 INSC 1258 · [2017] 5 S.C.R. 314
- Case number
- CIVIL APPEAL No. 1784/2004
- Decided
- 2 February 2017
- Bench
- DIPAK MISRA, PRAFULLA C. PANT (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act
Headnote
5 S.C.R. 314 COMMISSIONER OF CUSTOMS, MUMBAI v. MIS ABAN LOYD CHILES OFFSHORE LTD. & ORS. (Civil Appeal Nos. 1784-1787 of2004) B FEBRUARY 02, 2017 [DIPAK MISRA AND PRAFULLA C. PANT, JJ.J Customs Act, 1962-'- s.111 (a), (b), (/), {g), (h), OJ and (o), s.112, s.113 (a), s.115, 46, s.28A, 32 - and other formalities were also not undertaken, therefore, ordered confiscation of rig under provisions of s. 111 and also held that as rig was imported for home consumption, hence, assessees were liable to pay duty - Tribunal D held that the rig had not entered the territorial waters for
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