Supreme Court · 2000 INSC 75 · Decided 16 February 2000

Tata Iron and Steel CO. LTD. v. Commissioner of Central Excise and Customs, Bhubaneshwar, Orissa

Court
Supreme Court of India
Citation
2000 INSC 75 · [2000] 1 S.C.R. 876
Case number
CIVIL APPEAL No. 96/1998
Decided
16 February 2000
Bench
S.P. BHARUCHA, R.C. LAHOTI, RUMA PAL (3-judge bench)
Outcome
Appeal(s) allowed
Case type
Civil

Headnote

Customs Valuation Rules, 1988 : C Rule 9(l)(b) and (e}-Valuation of imported goods-Equipment im- ported along with engineering documents on basis of three contracts-Third contract recited overall price including equipment and engineering docu­ ments-Concessional duty over project imports and cause notice issued and equipment valued along with D engineering documents-High Court in writ petition ordered release of goods on payment of penalty and furnishing bank guarantees-Fresh show cause notice issued and another order for payment of duty and penalty passed-In appeal CEGAT

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