Supreme Court · 2008 INSC 1078 · Decided 23 September 2008
Commissioner of Customs, New Delhi v. Sony India LTD.
- Court
- Supreme Court of India
- Citation
- 2008 INSC 1078 · [2008] 13 S.C.R. 873
- Case number
- CIVIL APPEAL No. 8236/2002
- Decided
- 23 September 2008
- Bench
- ASHOK BHAN, V.S. SIRPURKAR (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 111(d), 111(m), 112(a), 114(a), 28AB
Headnote
Customs Act, 1962; Ss. 111(d), 111(m), 112(a), 114(a) and 28ABIGeneral Rules for interpretation under First Sched- ule of Import Tariff; r. 2(a)IExemption Notification No. 79165- c Gus.dated 31.3.1995: Evasion of customs duty by assessee - Allegedly by misdeclaring goods imported as component of instead of declaring them as completely knocked _/ ~ down Kits of CTV in contravention to provisions of Exim Policy D ' - Held: Advanced licenses issued by Authority for import of components of CTV duty free in terms of exemption notifica- tion No. 79165 - Some of the components so imported
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