Supreme Court · 2007 INSC 126 · Decided 12 February 2007
Commissioner of Customs, New Customs House, Mumbai v. M/S. Vishal Exports Overseas Limited
- Court
- Supreme Court of India
- Citation
- 2007 INSC 126 · [2007] 2 S.C.R. 426
- Case number
- CIVIL APPEAL No. 2269/2004
- Decided
- 12 February 2007
- Bench
- TARUN CHATTERJEE, V.S. SIRPURKAR (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act
Headnote
Customs Act, 1962: }- • - Export of coffee mugs at a price (FOB) $ 3. 4 per piece-Assessee . c availing benefits under Duty Entitlement Pass Book Benefit/Scheme- Proceedings against assessee on ground of misdeclaration of export price- Assessing authorities computing FOB@ Rs.801- per piece Scheme in terms of export price so fixed-Affirmed by Appellate Authority-Reversed by Tribunal-On appeal, Held: Revenue D authorities arbitrarily computed FOB and fzxed credit on that basis-FOB price supported amply by documentary evidence with which no fault found by Revenue-Under the
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