Supreme Court · 1995 INSC 230 · Decided 29 March 1995
M/S Commerce International v. Collector of Customs
- Court
- Supreme Court of India
- Citation
- 1995 INSC 230 · [1995] 3 S.C.R. 69
- Case number
- CIVIL APPEAL No. 2198/1988
- Decided
- 29 March 1995
- Bench
- R.M. SAHAI, S.C. SEN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 14, 14(1)(b)
Headnote
B Customs Valuation Rules: Rule 3( a)(b ). --< Import of toners-Custom clearance fo,-{)ec/aration of value-Non- submission of price list by importer-Reliance by Customs on price list c obtained from manufacture,-{)etermination of value under Rule 3(a)-Held valid. The appellant imported 125 the basis of invoice-cum-value and country of origin certificate Issued by the trading company. It did not D file the price list of goods imported as asked by the Department, stating that the trading company was not willing to reveal the source of supply. Constquently, the Customs Department
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