Supreme Court · 1961 INSC 148 · Decided 12 April 1961
The Collector of Customs, Baroda v. Digvijaysinhji Spinning & Weaving Mills LTD.
- Court
- Supreme Court of India
- Citation
- 1961 INSC 148 · [1962] 1 S.C.R. 896
- Case number
- CRIMINAL APPEAL No. 74/1960
- Decided
- 12 April 1961
- Bench
- K. SUBBA RAO, RAGHUBAR DAYAL (2-judge bench)
- Outcome
- Dismissed
- Case type
- Criminal
- Acts & sections cited
- Customs Act
Headnote
( 896 SUPREME COURT REPORTS [1962] THE COLLECTOR OF CU$TOMS, BARODA v. DIGVIJAYSINHJI SPINNING & WEAVING MILLS LTD. (IC SUBBA RAO and RAGHUBAR DAYAL, JJ.) Import-Confiscation of goods b_y Collector of Customs­ Penalt_y substituted for confiscation b_y Board of Revenue, if can be of Customs order­ ed the goods to be confiscated under s. r67(8) of the Sea Customs Act, +878 and in lieu of confiscation gave an option to the res­ pondent to a fine. On appeal the Central Board of Revenue set aside the order of the Collector of Customs and instead of it imposed a
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