Supreme Court · 1997 INSC 531 · Decided 8 July 1997
M.A. Jackson v. Collector of Customs
- Court
- Supreme Court of India
- Citation
- 1997 INSC 531 · [1997] SUPP. 1 S.C.R. 565
- Case number
- CIVIL APPEAL No. 2885/1989
- Decided
- 8 July 1997
- Bench
- S.P. BHARUCHA, S.C. SEN, M. JAGANNADHA RAO (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 20, 20(1), 745(L)
Headnote
Customs Act, 1962-Section 20( 1)-Short levy of custom duty-Transfer A B of residence from Dubai to India-Car brought from Dubai to India-Deter- C mination of its price-Price mentioned in Auto Car Magazine not mentioned in show cause notice-Reliance on that price by Customs authority-Whether along with her one used car. The Customs authorities assessed D the value of the car at Rs. 53,305.44 and assessed duty at Rs. 1,28,136. The appellant paid the duty under protest and obtained clearance of the vehicle on the same date. A show cause notice was issued u/s. 20(1) of the Customs
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