Supreme Court of India
Commissioner of Customs, Mumbai v. M/s. Virgo Steels, Bombay and Anr.
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 this Court used the expression "condition precedent" with reference to issuance of notice under Section 28 and not with reference to the jurisdiction of the proper G Officer under that Section.
Judgment, page 7
From the headnote
Customs Act, 1962-Section 28-Notice of payment of duty, interest- Principle of waiver-Applicability-Whether mandatory requirement of issuance of notice under the Section can be waived and whether notice under the Section being a condition precedent to invoke jurisdiction of the officer concerned, in the absence of such notice proceedings initiated for recovery of duty became void-On facts, held right of notice being personal to the person concerned can be waived by that person-Further the notice being condition precedent is referable to the procedural requirement of the section and not to be
Where later benches applied it
- 2021 Arce Polymers Private Limited v. M/s. Alphine Pharmaceuticals Private Limited and Others
- 2017 M/s Larsen & Toubro Ltd. v. State of Jharkhand and Ors.
- 2015 M/s. Muneer Enterprises v. M/s Ramgad Minerals and Mining Ltd. & Ors.
Of those, 3 referred to
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