Supreme Court · 2006 INSC 587 · Decided 8 September 2006
M/S. Sneh Enterprises v. COMMNR. of Customs, New Delhi
- Court
- Supreme Court of India
- Citation
- 2006 INSC 587 · [2006] SUPP. 5 S.C.R. 817
- Case number
- CIVIL APPEAL No. 706/2005
- Decided
- 8 September 2006
- Bench
- S.B. SINHA, DALVEER BHANDARI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 9A(8)
Headnote
B Customs Tariff Act, 1975-Section 9A-Anti-dumping duty. Import of goods for imposition of-When complete-Held-It depends on contract between parties and/or statute-It is not common law that it C would be deemed to be complete only when goods pass customs barrier-In absence of statutory interdict territories of a country-On facts, held, though goods landed in Mumbai and Bill of Entry was filed subsequently in Delhi after transshipment there, taxable event of their import for purposes of imposition of Anti-Dumping duty occurred in Mumbai. D Applicability of provisions of Customs Act,
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