Supreme Court · 2010 INSC 432 · Decided 26 July 2010
Pernod Ricard India (P) LTD. v. Commissioner of Customs, Icd Tughlakabad
- Court
- Supreme Court of India
- Citation
- 2010 INSC 432 · [2010] 8 S.C.R. 996
- Case number
- CIVIL APPEAL No. 5840/2008
- Decided
- 26 July 2010
- Bench
- D.K. JAIN, T.S. THAKUR (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 130E, 28
Headnote
Customs Act, 1962: s.130E - Statutory appeal filed C before Supreme Court u/s. 130E against the order of tribunal - Challenging the applicability of rule 6 of 1988 Rules - Dismissal of appeal by Supreme Court by a non-speaking order - Held: Dismissal of appeal by Supreme Court was in exercise - Doctrine of merger would D be attracted and the appellant is estopped from raising the issue of applicability of Rf.lie 6 - Doctrine of merger - Estoppel - Appeal before Supreme Court. Customs Valuation (Determination of Prices of Imported E Goods) Rules, 1988 - Rule 5(1)(c) - Transaction
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