COMMNR. OF CUSTOMS, AHMEDABAD vs. M/S. ESSAR STEEL LTD
C.A. No.-003042-003042 - 2004Supreme Court13 Apr 2015
2) it was stated that the
purchaser would purchase the property from the
seller at the stated price. Upon construing the terms
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JUDGMENT
of the conditions, it was opined: (SCC p. 749, para
24)
“24. Therefore, the process licence fees of DM
20,00,000 was rightly added to the purchase
price by the Collector of Customs
