Supreme Court · 1992 INSC 250 · Decided 16 September 1992
Pine Chemical Suppliers and ORS. v. Collector of Customs (Bombay)
- Court
- Supreme Court of India
- Citation
- 1992 INSC 250 · [1992] SUPP. 1 S.C.R. 584
- Case number
- CIVIL APPEAL No. 2144/1991
- Decided
- 16 September 1992
- Bench
- J.S. VERMA, A.S. ANAND (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 2(16), 14(1), 112, 130E(b)
Headnote
Customs Act, 1962: Sections 2(16), 14(1), lll(m), 122, 124, and 125-Assessment of C du(JValuation of goods imported-Assessees declaring CIF value and description of goods on the basis of Bill of Entry-Goods found to be of different and superior grade of higher CIF value-Determination of duty on of assessee. D The appellants imported Gum Rosin and dedared its CIF value and description according to the Bill of Entry supplied to them. As a result of intelligence reports gathered by the Customs Department and the laboratory test reports of the sample of goods in question, it was found
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