Supreme Court · 2015 INSC 1012 · Decided 2 September 2015
M/S. DR. Reddy's Laboratories v. Commissioner of Customs
- Court
- Supreme Court of India
- Citation
- 2015 INSC 1012 · [2015] 10 S.C.R. 386
- Case number
- CIVIL APPEAL No. 2603/2006
- Decided
- 2 September 2015
- Bench
- A.K. SIKRI, R.F. NARIMAN (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 111(m), 114A, 108, 112(a), 112(b)
Headnote
Customs Act, 1962-ss. 111(m), 114A- Customs Tariff Act, 1975 - Classification of goods as auto analysers or C photometers - Appellant filed Bill of Entry for clearance of goods classified as auto analysers under Entry 9030. 89 - Goods seized by custom authorities - Issuance of notice stating that and not auto 0 analysers - Demand of duty - Confiscation of goods and imposition of penalty - Commissioner held that goods imported were auto analysers, thus, amounted to misdeclaration of description and that the goods were liable · for confiscation and penalty - No evasion of
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