Supreme Court · 2002 INSC 439 · Decided 24 October 2002
M/S. Escorts JCB LTD. v. Commissioner of Central Excise, Delhi-Ii
- Court
- Supreme Court of India
- Citation
- 2002 INSC 439 · [2002] SUPP. 3 S.C.R. 261
- Case number
- CIVIL APPEAL No. 7230/1999
- Decided
- 24 October 2002
- Bench
- S.N. VARIAVA, BRIJESH KUMAR (2-judge bench)
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 2h, 4
Headnote
B Central Excise Act, 1944; Sections 2h, 4 & JJA: Assessment of duty on transit insurance of goods sold-Payment of duty­ Liability of seller-Held, sale was complete at the gate of factory of assessee- C manufacturer when the goods were handed over to buyer-Hence, it is not appropriate to of assessment of duty. Sale of Goods Act, 1930; Sections 23 and 39. Goods delivered to carrier/Buyer's representative-Transit Insurance on goods arranged by seller-Ownership in goods in transit-Held, it is not lawful to draw an inference that ownership in the goods is retained by the seller.
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)