Supreme Court · 2019 INSC 1097 · Decided 27 September 2019
Indusind Media & Communications LTD v. Commissioner of Customs, New Delhi
- Court
- Supreme Court of India
- Citation
- 2019 INSC 1097 · [2019] 12 S.C.R. 1046
- Case number
- CIVIL APPEAL No. 2498/2018
- Decided
- 27 September 2019
- Bench
- UDAY UMESH LALIT, VINEET SARAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 111, 130E
Headnote
Customs Act, 1962 - ss.111, 130E - Customs Tariff Act, 1975 - s.XVI of the First Schedule - Appellant imported certain goods - It was alleged that appellant had intentionally not declared the true and correct value and equipments which were meant to be interconnected to perform a function of 'Head End' - A show cause notice was issued to the appellant - The Principal Commissioner of Customs (Import) held that declaration made by the appellant was false in material particular and
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