Supreme Court · 1997 INSC 153 · Decided 18 February 1997
The Bombay Dyeing and Manufacturing CO. LTD. v. Collector of Customs, Bombay
- Court
- Supreme Court of India
- Citation
- 1997 INSC 153 · [1997] 2 S.C.R. 117
- Case number
- CIVIL APPEAL No. 4439/1990
- Decided
- 18 February 1997
- Bench
- S.P. BHARUCHA, S.B. MAJMUDAR (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 14
Headnote
B Customs Act, 1962 : S.14-f'roject impo1t-Assessment for customs duty-Project imp01t contract-Registration of-Held, it is open to Customs authorities to make a, C final assessment taking into account all relevant factors, and they are not inhibited by reason of registration of the contract under at assessable value of project-Ad­ missibility of-Project Import (Registration of Contract) Regulations 1965--Customs Tariff-Item 84, 66(/l). D TI1e appellant-assessee entered into a contract with an American Company to purchase certain capital goods, namely, manufacturing equip­
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