Supreme Court of India
M/s Sbec Sugar Limited & Anr. v. Union of India & 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.
1 Supreme Court bench has cited this judgment.
What the Court ordered
We are of the considered opinion that there is no merit in these appeals.
Judgment, page 12
From the headnote
Customs Act, 1962 - ss. 72(1)(b), 68 and 15(1)(b) - Imported goods improperly removed from warehouse - Rate of duty - Held: When the goods are cleared from the warehouse after the expiry of the permitted period or its permitted extension, the goods are deemed to have been improperly removed u/s. 72(1)(b) - Rate of duty has to be computed according to the rate applicable on the date of expiry of the permitted period u/s. 61 - Section 15(1 )(b) whereby rate of duty is computed according to the rate and valuation applicable on the date on which goods are actually removed from the warehouse,
Authorities it was built on
Where later benches applied it
Of those, 1 referred to
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