Supreme Court · 1991 INSC 72 · Decided 13 March 1991
Toolsidass Jewraj v. Additional Collector of Customs and Others
- Court
- Supreme Court of India
- Citation
- 1991 INSC 72 · [1991] 1 S.C.R. 821
- Case number
- CIVIL APPEAL No. 893/1976
- Decided
- 13 March 1991
- Bench
- N.M. KASLIWAL, K. RAMASWAMY (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 23A, 23B
Headnote
Sea Customs Act, 1878/Foreign Exchange Regulation, Act, 1947: >ls. 167(8), 167(37)/ss. 12(1), 23A, 23B-Export Declaration of incor­ rect F.O.B. values in shipping bills and G.R.l forms-Object being unethical and objectionable-Undervaluation detected before goods actually shipped-Order of entered into contracts on December 19, 1961 for shipment of goods to a foreign company in January 1962. Due to appreciation in price in Jan. 1962, the firm ~- arranged to ship the consignment in June, 1962, and before actually shipping the goods, on 1.6.1962 submitted to the Customs
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