Supreme Court · 2007 INSC 219 · Decided 27 February 2007
Rabindra Chandra Paul v. COMMR. of Customs (Preventive) Shillong
- Court
- Supreme Court of India
- Citation
- 2007 INSC 219 · [2007] 3 S.C.R. 319
- Case number
- CIVIL APPEAL No. 4498/2006
- Decided
- 27 February 2007
- Bench
- S.H. KAPADIA, B. SUDERSHAN REDDY (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 130E
Headnote
B Customs Valuation (Determination of Price of Imported Goods) Rules, I 988-Rule 7 A-Arms length transaction-Invocation of Rule 7 A, by Department-Correctness of-Held, not correct as transaction was at arms c length and not tainted-Also no allegation that on account of discount, price pegged at Soya bean Oil from Mis United Edible Oils Ltd., Bangladesh (producer). The C & F value of the Soyabean Oil (final product) showed the price to be Rs. 24.50 per kg. D calculated at the prevailing rate of US Dollar. The Department called upon ). the appellant to give the cost break-up of the
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