Supreme Court · 1998 INSC 61 · Decided 4 February 1998
Mirah Exports PVT. LTD. v. Collector of Customs
- Court
- Supreme Court of India
- Citation
- 1998 INSC 61 · [1998] 1 S.C.R. 580
- Case number
- CIVIL APPEAL No. 47/1990
- Decided
- 4 February 1998
- Bench
- S.C. AGRAWAL, G.T. NANAVATI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 14
Headnote
-..J, ..... Customs Act 1962, Ss. 14, lll(d), (m) 112 r!w Imports & Exports (Control) Act 1947, S. 3 (2)-Appellants importing ball bearings in bulk c quantities at discounts averaging 5 0% of those mentioned in price list of manufacturer-Authorities issuing show cause notices to appellants for to show that discount price was the normal invoice price for a number of unconnected importers-Additional Collector in 1985 accepting explanation and holding charges not proved-Department D appealing to Tribunal-Meanwhile in another set of show cause notices Collector passing orders in 1986 and
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