Supreme Court of India
Collector of Customs, Bombay v. Swastic Woollen (p) Ltd. & Ors.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
3 Supreme Court benches have cited this judgment.
What the Court ordered
We are of the opinion that when no statutory definition is pro vided in respect of an item in the Customs Act or the Central Excises B Act, the trade understanding, meaning thereby the understanding in the opinion of those who deal with the goods in question is the safest guide.
Judgment, page 5
From the headnote
Customs Act, 1962: Sections lll(d), (m), 112 and 130 . 'Wool waste'-Duty-Levy of-Whether particular goods is 'wool waste' Primarily and essentially a question of fact- decision based on relevant material facts and correct legal principle-Jurisdiction of Supreme Court in appeals from Customs, Excise and Gold (Control) Appellate Tribunal. Statutory Interpretation: Customs/Central Excise Act-No/statu tory definition provided in respect of an Item-Trade understanding the safest guide. Respondent No. 1 imported consignments of wool material and claimed that the imported goods were wool waste and
Where later benches applied it
- 2017 Steel Authority of India Ltd. v. Designated Authority, Directorate General of Anti-dumping & Allied Duties & Ors.
- 1988 Collector of Central,excise, Coimbatore v. Protein Products of India Ltd
- 1988 Collector of Central Excise, Bombay-i & Anr. v. Parle Exports (p) Ltd.
Of those, 3 mentioned
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