Supreme Court · 2011 INSC 255 · Decided 1 April 2011
MIS. Siddachalam Exports Private LTD. v. Commissioner of Central Excise Delhi-Ill
- Court
- Supreme Court of India
- Citation
- 2011 INSC 255 · [2011] 4 S.C.R. 695
- Case number
- CIVIL APPEAL No. 810/2007
- Decided
- 1 April 2011
- Bench
- D.K. JAIN, H.L. DATTU (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 14(1), 14, 130E(b), 114
Headnote
B Customs Valuation (Determination of Price of Imported Goods) Rules, 1988: rr. 4 to 8 - Valuation of goods - Allegation that value of goods entered for exportation was C wrongly declared and thereby undue drawback amounts claimed by exporter - Department sought for market opinion regarding - Held: The procedure prescribed u/s. 14(1) of Customs Act and particularized in r.4 has to be adopted to determine the value or goods entered D for exports - Ordinarily, the price received by the exporter in the ordinary course of business is to be taken to be transaction value for
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