Supreme Court of India
Commissioner of Customs, Vishakhapatnam v. M/s Aggarwal Industries Ltd.
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
For the foregoing reasons, we do not find any merit in these appeals.
Judgment, page 16
From the headnote
CUSTOMS VALUATION (DETERMINATION OF .:; PRICE OF IMPORTED GOODS) RULES, 1988: Rules 2(1)(f), 4(1)(2) and 10- Transaction value - Import of crude sunflower seed oil - Contract entered into 26.6.2001 - Actual shipment taking place on 5. 8. 2001 - Meanwhile increase in price of imported goods - Assessees filing documents as per contract price - Revenue rejecting the contract price and demanding customs duty as per contemporary invoice price on which c ther importers entered into contract for supply of same item either with same suppliers or with other suppliers in the same country - Held :
Authorities it was built on
Where later benches applied it
Of those, 1 referred to
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.