Supreme Court · 1975 INSC 247 · Decided 6 October 1975
Union of India & Ors, v. Security and Finance (P) LTD.
- Court
- Supreme Court of India
- Citation
- 1975 INSC 247 · [1976] 2 S.C.R. 87
- Case number
- CIVIL APPEAL No. 897/1968
- Decided
- 6 October 1975
- Bench
- V.R. KRISHNA IYER, A.C. GUPTA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 167(8), 183, 20, 3(2)
Headnote
J 87 UNION OF INDIA & ORS, A v. SECURITY AND FINANCE (P) LTD. . October 6, 1975 [V. R. KRISHNA IYER AND A. C. GUPTA, JJ.) Import controls-Power to determine the head or Entry under wlzich any particular commodity falls under sections 3 (2) and 4 of the Import and Export B (Control) Act the authorities from levying duty under section 20-----lnterpretation of two penal provisions of the import laws and powers of the nut/writies. The respondent company imported au.to cycle parts under the guise of motor vehicle parts, for which only he had a valid licence under the Import
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)