Supreme Court · 1968 INSC 303 · Decided 19 November 1968
Union of India & ORS. v. M/S. Rai Bahadur Shree Ram Durga Prasad (P) LTD. & ORS.
- Court
- Supreme Court of India
- Citation
- 1968 INSC 303 · [1969] 2 S.C.R. 727
- Case number
- CIVIL APPEAL No. 45/1968
- Decided
- 19 November 1968
- Bench
- S.M. SIKRI, R.S. BACHAWAT, K.S. HEGDE (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act
Headnote
Foreign Exchange R£gulation Act (7 of 1947), ss. 12, 22, 23 and 23A-Forcign Exchange Regulation Rules, 1952 r. 5 and Sea Custon1s Act (8 of 1878), s. 167(8)-Scope of-Form requiring declaration of correct invoice value before export-If restriction under s. 12( 1) of the Act-Sea Custonzs Act, provisions of, when can he invoked. By a notificatiun dated August 4. 1947 issued under s. 12(1) of the Foreign Exchange Regulation. Act, 1947 and the. Foreign Exchange Regu­ lation Rules, 1952, and amended thereunder, the Central Government prohibited the export to
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