Supreme Court · 1989 INSC 314 · Decided 19 October 1989
Roche Products Limited v. Collector of Customs and Another
- Court
- Supreme Court of India
- Citation
- 1989 INSC 314 · [1989] SUPP. 1 S.C.R. 495
- Case number
- CIVIL APPEAL No. 4407/1989
- Decided
- 19 October 1989
- Bench
- M.M. DUTT, S. RATNAVEL PANDIAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 122, 124, 128, 130(2), 128(a)
Headnote
Customs Act, 1962: Sections 122, 124, 128-Collector of Customs setting aside order of Customs Officer-Ordering confiscation . and imposing penalty-Held appellant has right of appeal against such order. Actual user m'ust not be debarred from utilising the imported material under its act­ Does the act but refers to wrong provisions of :law--'such order mere D irregularity and would not vitiate such act . . The appellant is engaged in the business of mannfacture of various pharmaceutical prodncts inclnding sulpbarnetboxazole which is also known as 'SMX'. One of the
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