Supreme Court · 1998 INSC 260 · Decided 16 July 1998
Union of India v. M/S. Mustafa and Najibai Trading CO. and ORS.
- Court
- Supreme Court of India
- Citation
- 1998 INSC 260 · [1998] 3 S.C.R. 708
- Case number
- CIVIL APPEAL No. 152/1988
- Decided
- 16 July 1998
- Bench
- S.C. AGRAWAL, V.N. KHARE (2-judge bench)
- Outcome
- Case Allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226, 227; Customs Act Section 2, 30(1), 30(3), 111(d), 111(I)
Headnote
INDIA v. MIS. MUSTAFA AND NAJIBAI TRADING CO. AND ORS. JULY 16, 1998 B [S.C. AGRAWAL AND V.N. KHARE. JJ.] Customs Act, 1962- Ss.2, 30 (1)- 24 hour time limit to file the import manifest/ import report C to be reckoned from the time the vessel arrives at the customs port- The outer anchorage is of the time limit arises only when the import manifest is delivered to the Customs-Not when there is no delivery at all. D S. 111. ( d)-The confiscation of goods has no relation to the intention of the owners/master of the vessel since it is an action in rem against the goods which have
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