Supreme Court · 2008 INSC 477 · Decided 10 April 2008
Commissioner of Customs, Mumbai v. M/S. J.D. Orgochem Limited
- Court
- Supreme Court of India
- Citation
- 2008 INSC 477 · [2008] 6 S.C.R. 200
- Case number
- CIVIL APPEAL No. 5843/2006
- Decided
- 10 April 2008
- Bench
- S.B. SINHA, V.S. SIRPURKAR (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 2(41), 14(1), 14
Headnote
200 . ~ A COMMISSIONER OF CUSTOMS, MUMBAI v. M/S. J.D. ORGOCHEM LIMITED (Civil Appeal No. 5843 of 2006) B APRIL 10, 2008 (S.B. SINHA AND V.S. SIRPURKAR, JJ.) • Customs Act, 1960; Ss.2(41), 14(1) and (1A)!Customs Valuation Determination of Price of Imported Goods) Rules, c 1988; rr4 to 8: I in question at lesser price than the price D paid in earlier transaction - Transactional value of goods, as declared by the assessee, was rejected by the assessing authority - Affirmed by Appellate authority - Reversed by tribunal - Correctnes.:; of- Held: Correct-Assessing authority as also
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