Supreme Court · 1999 INSC 283 · Decided 21 July 1999
Jain Brothers and ANR. v. Union of India and ORS.
- Court
- Supreme Court of India
- Citation
- 1999 INSC 283 · [1999] 3 S.C.R. 1026
- Case number
- WRIT PETITION (CIVIL) No. 5308/1983
- Decided
- 21 July 1999
- Bench
- B.N. KIRPAL, S. RAJENDRA BABU, M. SRINIVASAN (3-judge bench)
- Outcome
- Dismissed
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 32; Customs Act Section 14
Headnote
Customs Tarrif Act, 1975: S.3 (2)-Imported article-Levy of additional duty equal to excise C duty-Inclusion of Customs duty in calculating the value of imported article for purposes of levy of additional duty-Held, the provision is not unconstitutional nor ultra vires-Customs Act, I 962-S. I 2. D ELT 321, distinguished. J.K. Synthetics Ltd. etc v. Commercial Taxes Officer etc., (1994) 94 STC 422 and Union of India and other etc. etc. v. Bombay Tyre International Ltd. and etc. etc. AIR, (1984) SC 420, not applicable. CIVIL ORIGINAL JURISDICTION : Writ Petition (C) No. 5308 E of 1983.
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