Supreme Court · 1973 INSC 61 · Decided 28 March 1973
Patel India (Private) LTD. v. Union of India & Other
- Court
- Supreme Court of India
- Citation
- 1973 INSC 61 · [1973] 3 S.C.R. 811
- Case number
- CIVIL APPEAL No. 1799/1969
- Decided
- 28 March 1973
- Bench
- J.M. SHELAT, Y.V. CHANDRACHUD (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 32; Customs Act Section 40
Headnote
G H PATEL INDIA (PRIVATE) LTD. V, UNION OF INDIA & OTHER~ (with connected petition) March 28, 1973 [J. M. Sl:IELAT ACTING C.J. AND Y. V. Cl:IANDRACl:IUD, J.] Sea Customs Act, 1878-S. 40-Whether refund of excess ilnport duty comes under the Section. The appellant Company was the so1e 30 of the Sea Customs Act, 1878, as being the real value of the goods so imported. · During 1954~55, the appellant Company imported several items set out in. Annexure 'D' o'f the Special Leave Petition. \Vhen items 1 and 2 arfived in Bombay Port, the Custom authorities, ignoring their
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