Supreme Court · 1996 INSC 413 · Decided 19 March 1996
Union of India and ORS. ETC. v. M/S. Bangalore Wire Red Mills ETC.
- Court
- Supreme Court of India
- Citation
- 1996 INSC 413 · [1996] 3 S.C.R. 656
- Case number
- CIVIL APPEAL No. 431/1993
- Decided
- 19 March 1996
- Bench
- B.P. JEEVAN REDDY, S. SAGHIR AHMAD (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 59(l)(b), 61(1)(b), 61, 61(l)(a), 58, 59
Headnote
INDIA AND ORS. ETC. v. MJS. BANGALORE WIRE RED MILLS ETC. MARCH 19, 1996 B [B.P. JEEVAN REDDY ANDS. SAGHIR AHMAD, JJ.) Customs Act, 1962 : Ss.59(l)(b),61(1)(b), 61(2}-Import of items falling within "Con- C swnable stores''-Warehousing of-lmp01ter executing a bond in temis of s.59(1 amoullt computed according to the rates of duty in force from time to time. D The respondent in C.A. No. 431/93 imported a 'high reversible mill', an item covered under "consumable stores" within the meaning of' s.61(l)(a) of the Customs Act, 1962, in the year 1982 and warehoused the
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