Supreme Court · 2010 INSC 79 · Decided 5 February 2010
M/S. Sanghvi Reconditioners PVT. LTD. v. Union of India and ORS.
- Court
- Supreme Court of India
- Citation
- 2010 INSC 79 · [2010] 2 S.C.R. 352
- Case number
- CIVIL APPEAL No. 1435/2003
- Decided
- 5 February 2010
- Bench
- D.K. JAIN, T.S. THAKUR (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226; Customs Act Section 1278, 127C, 28AB
Headnote
Customs Act, 1962 - ss. 1278 and 127C "'- Settlement - Duty exemption notification - Appellant-importer suppressed C facts to clandestinely avail benefit of the notification - Demand of duty by Commissioner of Customs besides ;Penalty and interest - AppeJJ.ant filed application for settlement the order of adjudication by Commissioner, but waived penalty and interest and also o granted total immunity to appellant from prosecution-- Still aggrieved, appellant filed writ petition and sought to urge additional ground relating to applicability of ss. 54 and 69 - High Court did not permit
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