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Collector of Customs Vs. M/S. Television and Components Ltd. and ors.

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 14, 108 and 111; Customs Valuation (Determination of Price of Imported Goods) Rules 1988 - Rules 3 and 4; Import and Export (Control) Act, 1947 - Sections 3(2); Import Control Order, 1955; Constitution of India - Article 226

Reported in : AIR2000SC1114; 2000(68)ECC357; 2000(116)ELT412(SC); JT2000(2)SC412; 2000(2)SCALE35; (2000)3SCC131; [2000]1SCR1139

Ruma Pal, J.1. The issues in these appeals arise out of the import of Tape Deck Mechanisms (TDMs) by the respondent No. 1. According to the appellant, not only were the TDMs imported at a gross...