Supreme Court · 1986 INSC 183 · Decided 2 September 1986
Rib Tapes (India) PVT. LTD. & ANR. v. Union of India & ORS.
- Court
- Supreme Court of India
- Citation
- 1986 INSC 183 · [1986] 3 S.C.R. 697
- Case number
- CIVIL APPEAL No. 172/1979
- Decided
- 2 September 1986
- Bench
- G.L. OZA, S. NATARAJAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 111
Headnote
PVT. LTD. & ANR. v. UNION OF INDIA & ORS. SEPTEMBER 2, 1986 [G.L. OZA AND S. NATARAJAN, JJ.) Customs Act, /962;~Section III(m)-Difference in 'value'­ Whether could be made basis of breach prior to 1973. · Statutory Interpretation:-Object and Reasons of Bill-Resort to-For was not new as the licence permitted to import, but was old reconditioned, and that the price shown was much lower than the actual value. After hearing the appel­ lants, the .Collector of Customs found that the appellants had commit­ ted breach of s. l l l(d) and also of s. l l I(m)
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