Supreme Court · 1998 INSC 189 · Decided 21 April 1998
M/S Indian Steamship CO. LTD. v. Union of India and ANR.
- Court
- Supreme Court of India
- Citation
- 1998 INSC 189 · [1998] 2 S.C.R. 1120
- Case number
- CIVIL APPEAL No. 2971/1986
- Decided
- 21 April 1998
- Bench
- S.C. AGRAWAL, S. RAJENDRA BABU, AJAY PRAKASH MISRA (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 115(1)(e), 115(l)(e), 115
Headnote
Customs Act, 1962 : S.115(1) (e)-Confiscation of Conveyance-Several types of imported C goods on vessel-Portion of one of the consignments found missing­ Additional Collector of customs taking the view that "substantial portion" of imported goods was missing and holding the vessel "substantial portion" must be construed as referring to quantity as well as value of whole D or substantial portion of the goods which have been imported in the vessel­ Order of Single Judge of High Court setting aside imposition of fine upheld. The appellant-company was the
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