Supreme Court · 1999 INSC 559 · Decided 14 December 1999
M/S Coromandal Fertilisers LTD. v. Collector of Customs
- Court
- Supreme Court of India
- Citation
- 1999 INSC 559 · [1999] SUPP. 5 S.C.R. 329
- Case number
- CIVIL APPEAL No. 2233/1988
- Decided
- 14 December 1999
- Bench
- S.P. BHARUCHA, R.C. LAHOTI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
B Customs duty-Assessment of-Landing charges-Assessed at a percentage-Assistant Collector adding stevedoring charges separately­ Held, Landing charges cover the totality of all that an importer expends to bring imported goods to land-It is open to customs authorities not to assess C landing basis, they cover thereby all aspects of landing charges and it is not open to them then to seek to add any amount thereto on the basis that the same was not covered under the landing charges. D~ CIVIL APPELLATE JURISDICTION : Civil Appeal Nos. 2233-42 of 1988. From the Judgment and Order
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