Supreme Court of India

Commnr. of Customs (preventive) v. M/s Aafloat Textiles (i) Pvt.ltd. and Ors.

Neutral citation

Reported as [2009] 2 S.C.R. 490

Bench Arijit Pasayat J.

Decided 16 February 2009

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.

1 Supreme Court bench has cited this judgment.

From the headnote

Customs Act, 1962: .. c Ss.28, 28AB, 111(d) and (o), 114A- Notification No.1171 94-cus. Dated 27.4.1997 - Special Import Licence (SIL) allegedly purchased by importer from brokers for clearance of gold and silver, found forged - Not valid for the consignments - Exemption under the Notification denied - Duty demand and interest as well as penalty- Levy of- Upheld by Commissioner,... Cancelled by Tribunal- On appeal, Held: .._ SILs were not genuine and were forged - Fraud was involved •• and that was .sufficient to extend the period of limitation. The Commissioner of Customs confirmed the duty

Authorities it was built on

1967 Syed Khawaja Moinuddin v. Government of India and 3 Ors. cited by 16
2005 Bhaurao Dagdu Paralkar v. State of Maharashtra and Ors. cited by 14
1996 Gowrishankar and Anr. v. Joshi Amba Shankar Family Trust and Ors. cited by 10
1962 Dr. Vimla v. Delhi Administration cited by 5

Where later benches applied it

2022 M/s. Munjal Showa Ltd v. Commissioner of Customs and Central Excise (delhi – Iv) referred to

Of those, 1 referred to

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