Supreme Court · 2020 INSC 182 · Decided 14 February 2020
Union of India & ORS. v. M/S. Associated Container Terminal LTD.
- Court
- Supreme Court of India
- Citation
- 2020 INSC 182 · [2020] 2 S.C.R. 859
- Case number
- CIVIL APPEAL No. 4490/2008
- Decided
- 14 February 2020
- Bench
- A.M. KHANWILKAR, HEMANT GUPTA, DINESH MAHESHWARI (3-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 61, 63, 72, 150, 59
Headnote
Customs Act, 1962: ss.61, 63, 72 and 150 - Imposition of custom duty - Auction of warehoused goods in case importer/owner of imported goods fails to seek release of such goods - Whether calculation of the custom duty would be assessed as on the date of the deemed removal warehouse in terms of s.61 or on the date of sale for the reason that the importer has failed to seek clearance of the goods imported - Held: In view of the Circular issued by the Central Board of Excise & Customs dated 28 th November, 2001, the custom duty is to be calculated on the
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