Supreme Court · 1990 INSC 255 · Decided 24 August 1990
Sharp Business Machines PVT. LTD., Bangalore v. Collector of Customs, Bangalore
- Court
- Supreme Court of India
- Citation
- 1990 INSC 255 · [1990] SUPP. 1 S.C.R. 28
- Case number
- CIVIL APPEAL No. 2403/1989
- Decided
- 24 August 1990
- Bench
- N.M. KASLIWAL, S.C. AGRAWAL (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 14(1)
Headnote
Customs Act, 1962: Ss. 14(1), lll(d}, 111(m), 112& 130(e)­ lmport of copiers in SKD/CKD form-Confiscation of for misdescrip­ tion and misdeclaration of value-Va/idit_v of-Personal penalties­ ] ustification for. Section 14(1) of the Customs Act, 1962 provides that where a duty of the value of such goods shall be deemed to be the price at which such or like goods are ordinarily ~old or offered for sale, for delivery at the time and place of importation, in the course of international trade. The appellant-company, a small scale manufacturer of plain paper copiers, had
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