Supreme Court · 2007 INSC 1260 · Decided 11 December 2007
Indu Nissan Oxo Chemicals IND. LTD. v. Union of India and ORS.
- Court
- Supreme Court of India
- Citation
- 2007 INSC 1260 · [2007] 13 S.C.R. 173
- Case number
- CIVIL APPEAL No. 5795/2007
- Decided
- 11 December 2007
- Bench
- ARIJIT PASAYAT, AFTAB ALAM (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 129E
Headnote
NISSAN OXO CHEMICALS IND. LTD. A ~ v. UNION OF INDIA AND ORS. DECEMBER 11, 2007 (DR. ARIJIT PASAYAT AND AFTAB ALAM, JJ.) B Customs Act, 1962 -s. J 29E -Stay/dispensation of pre-deposit - Consideration of "undue hardship" aspect- Imposition of penalty of Rs. I 0 crores by Commissioner of of - Held: Not tenable - Mere assertion about financial I undue hardship not sufficient. Words and Phrases - "undue" and "undue hardship"- D Meaning of - Jn context to s. l 29E of Customs Act, 1962. ' A dispute arose relating to classification of the product imported by
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