Supreme Court · 2007 INSC 548 · Decided 9 May 2007
M/S Relax Safety Industries, Mumbai and ANR. v. The Commissioner of Customs, (Import), Mumbai
- Court
- Supreme Court of India
- Citation
- 2007 INSC 548 · [2007] 6 S.C.R. 296
- Case number
- CIVIL APPEAL No. 5306/2002
- Decided
- 9 May 2007
- Bench
- ARIJIT PASAYAT, LOKESHWAR SINGH PANTA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 111, 28
Headnote
Customs Act, 1962: "' SS. ll l (d) and (m) and ll 2 read with S. 28-Misdeclaration and gross C under-valuation of goods-Import of dust and mist respirators, earplugs and mould-Goods described in bill of entry for clearance as "moulded plastic parts" and plastic fabricated cups, and that some of goods were earlier subjected to adjudication­ Goods cleared on payment of duty on declared value-Subsequently D misdeclaration and undervaluation detected-Notice for confiscation, enhancement of value and penalty-Held, CEGAT rightly held that those goods which were already
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