Supreme Court · 2007 INSC 374 · Decided 4 April 2007
M/S. M.S. Shoes East LTD. v. The Commissioner of Customs, Icd, New Delhi
- Court
- Supreme Court of India
- Citation
- 2007 INSC 374 · [2007] 4 S.C.R. 791
- Case number
- CIVIL APPEAL No. 4426/2006
- Decided
- 4 April 2007
- Bench
- S.B. SINHA, MARKANDEY KATJU (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution; Customs Act Section 2(4), 2(23), 2(26), 14, 15, 46, 15(1)
Headnote
SHOES EAST LTD. A v. THE COMMISSIONER OF CUSTOMS, ICD, NEW DELHI APRIL 4, 2007 [S.B. SINHAANDMARKANDEYKATJU,JJ.] B ;>'- Customs Act, 1962; Ss. 2(4), 2(23), 2(26), 14, 15 and 46: >, Valuation-Import of Car-Valuation whether based on the price of the c car as declared at the time of of bill of entry-Tribunal was right in holding that post-import depreciation cannot be taken into account and that the lapse of time he/ore assessment by the authorities and after the bill of entry filed, is irrelevant- D However, assessee could file a suit for damage against Revenue for
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