Supreme Court · 2007 INSC 955 · Decided 20 September 2007
Commissioner of Customs, New Delhi v. M/S Phoenix International LTD. & ANR.
- Court
- Supreme Court of India
- Citation
- 2007 INSC 955 · [2007] 10 S.C.R. 126
- Case number
- CIVIL APPEAL No. 8037/2007
- Decided
- 20 September 2007
- Bench
- S.H. KAPADIA, B. SUDERSHAN REDDY (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act
Headnote
OF CUSTOMS, NEW DELHI ~ v. MIS. PHOENIX INTERNATIONAL LTD. & ANR. SEPTEMBER 20, 2007 B [S.H. KAPADIA AND B. SUDERSHAN REDDY, JJ.) Customs Tariff Act, 1962-Tariff Heading 64. 04-Customs duty, evasion of-Company P IL importing synthetic shoe uppers and c Company PIND importing soles, PIL carried out the entire manufacturing activity of finished products-synthetic shoes for D domestic and export markets and was the real importer of all the items, thus Department rightly clubbed the items-Items imported constituted complete shoe in SKD condition, thus, to be assessed as
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