Supreme Court of India

Mis. Eicher Tractors Ltd., Haryana v. Commissioner of Customs, Mumbai

Neutral citation

Reported as [2000] SUPP. 4 S.C.R. 597

Bench A.P. Misra and Ruma Pal JJ.

Decided 14 November 2000

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.

9 Supreme Court benches have cited this judgment.

From the headnote

Customs Act, 1962-Sections 14(1), 14(2), 14(/ )-Customs Valuation (Determination of Price of Imported Goods) Rules, 1988-Rules 2(j), 3(i), 3(ii), 4(1), 4(2), 5, 6, 7, 7A, 8-Appellant importing a jive year old stock of bearings from the foreign vendor at a discount of 77%-Assistant Commissioner of Customs holding that the 77% discount was not normal and instead, determined the price of the bearings based on the price list of the vendor by allowing a discount of 30% which was the maximum permissible discount according to the terms of agency between the vendor and its Indian agent-Tenability

Authorities it was built on

1994 M/s. Basant Industries, Agra v. Collector of Central Excise cited by 4

Where later benches applied it

2019 Century Metal Recycling Pvt. Ltd. and v. Union of India and Others relied on
2018 Commissioner of Central Excise and Service Tax, Noida v. M/s. Sanjivani Non-ferrous Trading Pvt. Ltd. relied on
2011 Commissioner of Customs, Vishakhapatnam v. M/s Aggarwal Industries Ltd. relied on
2010 Commissioner of Customs (gen), Mumbai v. Abdulla Koyloth relied on
2023 Commissioner of Customs (imports), Mumbai v. M/s Ganpati Overseas through its Proprietor Shri Yashpal Sharma & Anr. referred to
2012 Commissioner of Central Excise, Mumbai v. M/s. Fiat India (p) Ltd. & Anr. referred to
2009 M/s. Varsha Plastics Pvt. Ltd. & Anr. v. Union of India & Ors. mentioned
2007 Commissioner of Customs, Calcutta v. South India Television (p) Ltd. mentioned
2007 Rabindra Chandra Paul v. Commr. of Customs (preventive) Shillong mentioned

Of those, 4 relied on · 2 referred to · 3 mentioned

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