Supreme Court of India
Commissioner of Customs (imports), Mumbai v. M/s Ganpati Overseas through its Proprietor Shri Yashpal Sharma & 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.
From the headnote
Issue for consideration: Whether the tribunal was justifi ed in holding that enhancement of value of the imported goods and the penalties imposed by the Commissioner of Customs on the noticee-respondents could not be sustained and consequently in setting aside the same. Customs Act, 1962 – 14 – Customs Valuation (Determination of Price of Imported Goods) Rules, 1988 – r. 4, 8, 5, 6 and 7 – Transaction value of imported goods – Determination of – Allegations of un der- invoicing of price and thereby evasion of customs d uty by the respondents – Initiation of proceedings on the basis of the
Authorities it was built on
- 2008 Union of India v. Padam Narain Aggarwal Etc
- 2000 Mis. Eicher Tractors Ltd., Haryana v. Commissioner of Customs, Mumbai
- 1997 K.I. Pavunny v. Assistant Collector (head Quarter), Central Excise Collectorate, Cochin
- 1995 Naresh J. Sukhawani v. Union of India
- 1974 Collector of Customs, Madras and Ors v. D. Bhoormul
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.