Supreme Court · 2007 INSC 103 · Decided 2 February 2007
Rajesh Kumar Sharma v. Union of India and ORS.
- Court
- Supreme Court of India
- Citation
- 2007 INSC 103 · [2007] 2 S.C.R. 245
- Case number
- SPECIAL LEAVE PETITION (CIVIL) No. 21435/2006
- Decided
- 2 February 2007
- Bench
- ARIJIT PASAYAT, S.H. KAPADIA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 35(1)(a), 135(1)(a), 135(l)(a)
Headnote
KUMAR SHARMA 11. UNION OF INDIA AND ORS. FEBRUARY 2, 2007 [DR. ARIJIT PASA Y AT AND S.H. KAPADIA, JJ.) Customs Act, 1962; s. 35(1)(a)!Customs (Compounding of offences) Rules, 2005; Rule 5/Circular No.5412005-Cus dated December 30, 2005 issued thereunder: A B c Compounding of an offence litigation and encourage early settlement of disputes-Jn fixation of compounding amount in terms of Rule 5 'Upto' not applies to both 20% of market value of goods or Rupees ten lakhs but has to be read along with D the phrase 'whichever is higher'-Petition lacks merit, hence dismissed­
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