Supreme Court · 2014 INSC 556 · Decided 21 August 2014
M/S. Gira Enterprises and ANR. v. Commissioner of Customs, Ahmedabad
- Court
- Supreme Court of India
- Citation
- 2014 INSC 556 · [2014] 14 S.C.R. 727
- Case number
- CIVIL APPEAL No. 433/2004
- Decided
- 21 August 2014
- Bench
- JASTI CHELAMESWAR, A.K. SIKRI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 130(E), 28(2), 111(m), 28AB
Headnote
Customs Valuation (Determination of Price of Imported Goods) Rules, 1988-Rules 4 and 5-determination of value A B of imported goods - Import of consignments by assessee - C Value thereof declared by the assessee as US $5001- PMT - On verification, the chemical name of the imported goods was Chloride' as known in the International market- The Revenue, relying on a computer printout, assessed the value of the imported goods at US $ 0 1860/PMT by resorting to rule 5- Demand of differential duty -Propriety of-Held: In a given case, ifthe Revenue notices identical goods have been
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)