Home Case Index All Cases Customs Customs + SC Customs - 1972 (9) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1972 (9) TMI 52 - SC - CustomsWhether the goods correctly answered the description of goods for which the appellant had been given an import licence? Held that:- No manner of doubt that the High Court of Bombay was quite right in accepting the conclusions and findings of the Customs authorities about the proper scope of Item 74(vi) of the I.T.C. Schedule. In our opinion, there is nothing in the decision of the Collector which can warrant its condemnation as perverse or unreasonable. Even if it be assumed that because of the language used in the two items viz. Items 74(vi) and 74(x) of the I.T.C. Schedule, there is some room for confusion, it would not be competent for the High Court to interfere in a writ petition with the conclusion or finding of the Collector of Customs regarding the scope and ambit of those items and the appellant guilty under Section 167(8) of the Sea Customs Act and imposed a personal penalty of ₹ 80,000. Appeal dismissed.
|