Supreme Court · 1999 INSC 446 · Decided 29 September 1999
Garden Silk Mills LTD. and ANR. ETC. ETC. v. Union of India and Ors .
- Court
- Supreme Court of India
- Citation
- 1999 INSC 446 · [1999] SUPP. 3 S.C.R. 295
- Case number
- CIVIL APPEAL No. 2976/1991
- Decided
- 29 September 1999
- Bench
- B.N. KIRPAL, AJAY PRAKASH MISRA, R.P. SETHI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 14(1)(a), 12, 29to34, 45to47, 2(23), 2(27), 14(l)(a)
Headnote
B Customs Act, 1962 : Ss.14(1)(a), 12, 29 to 34, 45 to 47, 2(23) and 2(27)-lmport of goods-Customs duty-Levy of-Assessable value of goods--J)etermi11atio11 c of-Import of goods under ClF contracts-Valuation of goods by customs authorities-Addition of landing charges to CIF value-;-Validity. in determining the assessable value of goods-Price fU:ed by the parties under CIF. contracts cannot be accepted as final valuatioll-Determi11atio11 of value by Customs Authorities required-Onus to prove the inclusion of landing charges .in CIF D contract lies 011 the importer. Ss.14,
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)