Supreme Court · 2006 INSC 76 · Decided 8 February 2006
M/S Udayani Ship Breakers LTD. v. COMMNR. of Customs and Central Excise, Rajkot
- Court
- Supreme Court of India
- Citation
- 2006 INSC 76 · [2006] 2 S.C.R. 138
- Case number
- CIVIL APPEAL No. 2338/2001
- Decided
- 8 February 2006
- Bench
- ASHOK BHAN, P.K. BALASUBRAMANYAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 14, 22
Headnote
Customs Act, 1962-Sections 14 and 22--Customs Tariff Act, 1975-- Section 3-Customs Valuation (Determination of Price of Imported Goods) c Rules, 1988-Rules 3 and 4-lmporter imported a ship for purpose of breaking-Ship got grounded and damaged due to bad weather-Importer, thereafter, sold the ship price-Appellant filed a Bill of Entry with Revenue declaring the value of the ship at the reduced price-Revenue rejected the value declared as it was not D the price paid in the course of international trade-Commissioner (Appeals) allowed the appeal of the appellant holding that the
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