Supreme Court · 1999 INSC 422 · Decided 17 September 1999
Northern Plastics LTD. (Now Merged With A Consolidated Photo and Finvest LTD.) v. Collector of Customs and Central Excise
- Court
- Supreme Court of India
- Citation
- 1999 INSC 422 · [1999] SUPP. 2 S.C.R. 679
- Case number
- CIVIL APPEAL No. 4196/1990
- Decided
- 17 September 1999
- Bench
- G.T. NANAVATI, S.N. PHUKAN (2-judge bench)
- Outcome
- IA disposed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 142, 47
Headnote
.;:' Customs: '. Customs authorities-Liability to refund value of goods confiscated c ....... and sold-Import of goods-Confiscation-Pending appeal before Supreme Court customs authorities selling the goods-Order of confiscation held illegal-Application filed by importer seeking authorities to return to the applicant value of the· goods with interest-Held, applicant is entitled to value of goods, less the duty payable thereon-Applicant is also D • .r entitled tO 12% interest-Plea that importer should file an action in tort if it suffered loss and this Court
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