Roche Products Limited Vs. Collector of Customs and anr.

Decided On : Oct-19-1989

Court : Supreme Court of India

LAW: Section 130(2, the Customs Act, Section 130(2, Section 3, Section 112(1, Section 3, the Customs Officers, Section 130(1, the Customs Act, the Customs Act, Section 3, Section 125, the Customs Act, Section 112, Chapter 2, Section 130(2, Section 130(2, Section 124, Section 122 of the Act, Section 128 of the Act, Section 128, Section 130(2, Section 122, Section 124, Section 130(2, Section 122, Section 124, Section 130(2, Section 122, Section 124, Section 130(2, Section 271(1)(a, the Income Tax Act, Section 271(1)(a, the Income Tax Act, Section 122, Section 124, Section 128(a

PERSON: Murari Mohan Dutt, Fertilisers, Fertilisers, materials.10, Anil Divan, non-Industrial, Addl, Addl, Addl, D'Costa, Addl

NORP: J.1

ORG: Roche Products Limited, the Bombay High Court, the Collector of Customs, SMX, the Ministry of Industrial Development of the Government of India, M.A.I., T. Butyl, T. Butyl, Tricathopria, SMX, the Import Control Authority, Government of India, Ministry of Petroleum, Chemical, SMX, Hoffmann-La Roche Limited, Hoffmann-La Roche Limited, the Government of India, Ministry of Petroleum, Chemicals, SMX, Hoffmann-La Roche Limited, the Import Policy, Customs, the Collector of Customs, Act, SMX, SMX, SMX, SMX, the Import Trade Control, the Collector of Customs, inter alia, SMX, The Collector of Customs, SMX, the Collector of Customs, the Collector of Customs, the Collector of Customs, the Bombay High Court, the High Court, the High Court, SMX, SMX, the Actual User, Clauses, Registration Certificate, OGL, SMX, SMX, the Collector of Customs, SMX, OGL, Import, OGL, the Imports (Control) Order, the Collector of Customs, the Collector of Customs, the Collector of Customs, Customs, The Collector of Customs, the Collector of Customs, the Collector of Customs, the Collector of Customs, Customs, the Collector of Customs, the Collector of Customs, the Collector of Customs, the Delhi High Court, Income Tax, Income Tax, inter alia, the Delhi High Court, the Income Tax Officer, the Delhi High Court, The Collector of Customs, Customs, The Collector of Customs, Income Tax, the Collector of Customs, the Central Board of Excise, Customs, the Collector of Customs, Appellant, the Central Board of Excise, Customs, the Collector of Customs, Act, SMX, SMX, SMX, SMX, the Central Government, SMX, SMX, SMX

LOC: Single, Bombay Port, Act.12, Single

DATE: 1962, April 23, 1974, a period of, two years, the third year, one year, a period of, two years, a period of, two years, April 23, 1976, October 13, 1967, 24 months, September 20, 1978, the middle of 1979, September 29, 1978, the middle of 1979, January 20, 1979, the middle of 1979, Between March and June, 1979, 1978-79, September 7, 1979, 1947, two years, the expiry of two years, April 22, 1976, April 22, 1976, 1978-79, April 23, 1974, November 14, 1979, April 22, 1976, the expiry of two years, 1962, 1962, 1947, 1962, a month, 1962, April 11, 1984, the expiry of two years, 1978-79, 1978-79, the period of two years, April 22, 1976, 1978-79, the expiry of two years, 1978-79, the expiry of two years, the expiry of two years, November 14, 1979, 1964-65, the assessment year 1965-66, 1961, 1961, November 14, 1979, three months

CARDINAL: 19,00,000/-, 5,00,000/-.3, One, 53,31,000/-, 6, 6, 10, 19,00,000/-, nineteen, five, 6, 10, 6, 1, 3, 5, 3, 5, 1, 5, 1, 1, 6, 10, 6, 6, 10, 1, 1982]133ITR7(Delhi, two, 19,00,000/-

QUANTITY: 3-amino-5-mithyl, 18 tonnes, 18 tonnes, 45 tonnes, 18 tonnes, 45 tonnes

EVENT: Clause 5

MONEY: 5-methyl-3-Amino

GPE: Basle, Switzerland, India, Switzerland, Bombay, goods.19, Clause, Addl, New, Delhi

ORDINAL: first, first, first, first, first