M/s. Mahakal Automobiles & Anr VS. Kishan Swaroop Sharma

Supreme Court of India

Case Law No.5843, Reporting JudgeDr. Arijit Pasayat

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M/s. Mahakal Automobiles & Anr VS. Kishan Swaroop Sharma

The Judgement Information System CASE NO.: Appeal (civil) 5843 of 2006

PETITIONER: Commissioner of Customs, Mumbai RESPONDENT: M/S. J.D. Orgochem Limited DATE OF JUDGMENT: 10/04/2008

BENCH: S.B. SINHA & V.S. SIRPURKAR

JUDGMENT: J U D G M E N T

REPORTABLE

CIVIL APPEAL NO. 5843 OF 2006

S.B. SINHA, J.

1. The extent of jurisdiction of the assessing officer to discard the transactional value disclosed by the importer is the question involved in this appeal which arises out of a judgment and order dated 24th February, 2006 passed by the Customs, Excise & Service Tax Appellate Tribunal (the Tribunal), West Zonal Bench at Mumbai.

2. Respondent herein filed a bill of entry dated 27th October, 1999 for clearance of "4,5 Dinitro...

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