Supreme Court · 2005 INSC 76 · Decided 14 February 2005
Commissioner of Customs, Mumbai v. M/S. Bureau Veritas and ORS.
- Court
- Supreme Court of India
- Citation
- 2005 INSC 76 · [2005] 2 S.C.R. 118
- Case number
- CIVIL APPEAL No. 808/2004
- Decided
- 14 February 2005
- Bench
- RUMA PAL, ARIJIT PASAYAT, C.K. THAKKER (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution; Customs Act
Headnote
Customs Act, 1962-Customs Valuation Determination of Price of Imported Goods Rules, 1988 : Rule 4-Transaction value of goods under~Determination of-Import of oil rigs-Price declared, for payment of duty-Non-acceptance of price paid by importer as value under - declared-Levy of duty and of rigs due to fluctuations in prices as such declared price to be transaction value in terms D of Rule 4 and set aside duty and penalty levied-On appeal, held: Material referred by Tribunal relevant-Authenticity, credibility or reliability of· documents not questioned-Hence, order of
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