Supreme Court · 2015 INSC 626 · Decided 2 September 2015
M/S. Mangalore REF. & Petrochemicals LTD . v. Commissioner of Customs, Mangalore
- Court
- Supreme Court of India
- Citation
- 2015 INSC 626 · [2015] 9 S.C.R. 620
- Case number
- CIVIL APPEAL No. 2753/2006
- Decided
- 2 September 2015
- Bench
- A.K. SIKRI, R.F. NARIMAN (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 12, 13, 14, 23, 147, 47
Headnote
Customs Act, 1962- ss. 12, 13, 14, 23 and 147 - Levy of c duty- On imporl of goods (crude oil) - Whether should be on the basis of the quantity of the oil mentioned in the Bills of Lading or on the basis of the quantity actually received on the shore tanks in India - the basis of the Bill of Lading quantity, on the ground that the duty was D levied on ad valorem basis and not on a specific rate - Order of the Revenue affirmed by the Tribunal - On appeal, held: Under the Act, levy of duty cannot take place until goods are imporled, i.e. they become parl of the
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