Supreme Court · 2007 INSC 262 · Decided 8 March 2007
Commissioner of Customs (Preventive) v. Vijay Dasharath Patel
- Court
- Supreme Court of India
- Citation
- 2007 INSC 262 · [2007] 3 S.C.R. 738
- Case number
- CIVIL APPEAL No. 1204/2007
- Decided
- 8 March 2007
- Bench
- S.B. SINHA, MARKANDEY KATJU (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 130, 123, 111(D), 130(E), 130E
Headnote
Customs Act, 1962-ss.130(£), 123 and 11 J(D): c Gold bars of foreign origin,Confiscation orders passed by Commissioner of Customs- Set aside by Tribunal-Appeal by Revenue u/s. i'30(E)-Dismissal of, by High Court on ground that no substantial question of law arose for its case-It arises when material and relevant facts have been ignored and legal principles have not been applied in appreciation of D evidence-On facts, the Tribunal did not consider the entire evidence on record and also erred in law in relying upon the prevailing trade practices in gold/bullion
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