Supreme Court · 2011 INSC 105 · Decided 7 February 2011
M/S Sbec Sugar Limited & ANR. v. Union of India & ORS.
- Court
- Supreme Court of India
- Citation
- 2011 INSC 105 · [2011] 2 S.C.R. 585
- Case number
- CIVIL APPEAL No. 2899/2006
- Decided
- 7 February 2011
- Bench
- D.K. JAIN, H.L. DATTU (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 72(1)(b), 68, 15(1)(b), 3
Headnote
A· 8 Customs Act, 1962 - ss. 72(1)(b), 68 and 15(1)(b) - Imported goods improperly removed from warehouse - Rate C of duty - Held: When the goods are cleared from the warehouse after the expiry of the permitted period or its permitted extension, the goods are deemed to have been improperly to be computed according to the rate applicable on the date of expiry of the permitted period u/s. 61 - Section 15(1 )(b) D whereby rate of duty is computed according to the rate and valuation applicable on the date on which goods are actually removed from the warehouse, would be applicable only
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