Supreme Court · 2006 INSC 669 · Decided 29 September 2006
M/S. Ispat Industries LTD. v. Commissioner of Customs, Mumbai
- Court
- Supreme Court of India
- Citation
- 2006 INSC 669 · [2006] SUPP. 6 S.C.R. 733
- Case number
- CIVIL APPEAL No. 3972/2001
- Decided
- 29 September 2006
- Bench
- ASHOK BHAN, MARKANDEY KATJU (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 14
Headnote
B Customs Act 1962; Section 14(/)-Assessable value of imported goods-Transportation charges for the use of barges for carrying the cargo from the mother vessel C to the jetty-Held, not to be added to calculate the assessable value. Interpretation of statutes; Legal fiction-Deeming provision and incidents which, if the putative D state of affairs had in fact existed, must inevitably have flowed from or accompanied it has also be imagined as real. Statutes-Provisions of Acts and Rule framed thereunder­ Interpretation of- Rule cannot be given an interpretation 'which is in E
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