Supreme Court · 2000 INSC 13 · Decided 11 January 2000
State Bank of India v. Collector of Customs, Bombay
- Court
- Supreme Court of India
- Citation
- 2000 INSC 13 · [2000] 1 S.C.R. 137
- Case number
- CIVIL APPEAL No. 2935/1996
- Decided
- 11 January 2000
- Bench
- S.P. BHARUCHA, D.P. WADHWA, N. SANTOSH HEGDE (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 14, 27
Headnote
INDIA v. COLLECTOR OF CUSTOMS, BOMBAY JA.'WARY 11, 2CCO [S.P. BHARUCHA, D.P. WADHWA A.l\ID N. SANTOSH HEGDE, JJ;] Customs Act, 1962, Sections 14, 27-Customs Valuation (Determina· A B tion of Price of Imported Goods) Rules 19/jB, Rule 9(1)(c) & Interpretative Note and Press Note dated for refund by SBI-Rectification of assessment-Break up of the invoice amount in respect to cost of manuals and diskettes, single site licence fee and countrywide licence fee-Held: Countrywide use of software and reproduction D of software are two different things-SB/ can use the software for its
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