Commissioner of Customs, Mumbai v. Bureau Veritas & Ors.

3 SCC 265Reported decision2005#24453 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2006 to 2010.

Judgments citing Commissioner of Customs, Mumbai v. Bureau Veritas & Ors.

THE COMMNR. OF CUSTOMS(GEN) MUMBAI vs. ABDULLA KOYLOTH

The appeal is allowed, and the matter is remitted back

C.A. No.-001608-001608 - 2005Supreme Court29 Oct 2010

Section 108Section 130ESection 14

…at the transaction value can be determined by using reasonable means consistent with the principles and general provisions of these Rules and sub-section (1) of Section 14 of the Act and on the basis of data available in India. 6 (2007) 6 SCC 373 7 (2005) 3 SCC 265 1 16. In Varsha Plastics Private Limited (supra), this Court while dealing with a similar situation where the importer had misdeclared in terms of value, description and quality of the imported goods, had held that: “It has to be kept in mind that once the nature of goods has been misdeclared, the value declared on the imported goods becomes…

COMMNR. OF CUSTOMS (PREVENTIVE) vs. VIJAY DASHARATH PATEL

The appeals are allowed

C.A. No.-001204-001204 - 2007Supreme Court08 Mar 2007

For Respondent: Vijay Dasharath Patel

Section 108

…Even in a case where evidence is misread, the High Court would have power to interfere. {See West Bengal Electricity Regulatory Commission vs. CESC Ltd. [(2002) 8 SCC 715]; and also Commissioner of Customs, Mumbai vs. Bureau Veritas & Ors. [(2005) 3 SCC 265].} http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 9 of 12 In M/s. Dutta Cycle Stores & Ors. vs. Gita Devi Sultania & Ors. [(1990) 1 SCC 586], this Court held : "Whether or not rent for the two months in question had been duly paid by the defendants is a question of fact, and with a finding of such fact, this Court does not…

COMMISSIONER OF CUSTOMS, NEW DELHI vs. M/S. PRODELIN INDIA (P) LTD

In the result, the appeal stands dismissed

C.A. No.-003813-003813 - 2005Supreme Court31 Aug 2006

For Respondent: M/s Prodelin India (P) Ltd

…ction 14(1) of time, place and absence of special circumstances, the price of imported goods is to be determined under Section 14(1-A) in accordance with the Rules framed in this behalf." In Commissioner of Customs, Mumbai vs. Bureau Veritas & Ors. (2005) 3 SCC 265, this Court in paragraphs 17,18,20 and 21 held as under: "17. It is true that the Rules are framed under Section 14(1-A) and are subject to the conditions in Section 14(1). Rule 4 is in fact directly relatable to Section 14(1). Both Section 14(1) and Rule 4 provide that the price paid by an importer to the vendor in the ordinary course of comm…