Supreme Court · 2009 INSC 744 · Decided 6 May 2009
M/S. Radhey Shyam Ratanlal & ANR. v. COMMNR. of Customs (Adjudication), Mumbai
- Court
- Supreme Court of India
- Citation
- 2009 INSC 744 · [2009] 9 S.C.R. 954
- Case number
- CIVIL APPEAL No. 2700/2006
- Decided
- 6 May 2009
- Bench
- S.B. SINHA, MUKUNDAKAM SHARMA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 14(1), 130E
Headnote
Customs Act, 1962 I Customs Valuations Rules, 1988 - s.14(1)/rr.4 and 5 - Imported goods - Value of - c Determination - Basis for - Department assessing the value of goods in question on the basis of the price at which the goods were ordinarily sold at the relevant time - Claim of the value on the basis of tfle price at which contract was entered into - Held: The basis for D the determination of the value by department is correct and is in accordance with the provisions of the Act and the Rules. The question for consideration in the present appeal was as
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