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M/s. Gupta Steel, Bhavnagar Versus Commissioner of Customs, Jamnagar

2015 (9) TMI 1019 - SUPREME COURT

Valuation - Revenue contends that value mentioned in MoA dated 23.08.2000 should have been the valuation for the purpose of levying the import duty - Held that:- price was genuinely revised and a lesser price was agreed to be received by the owner of .....

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ssessment made on 18.03.2002 by the assessing officer did not call for any interference. - Decided in favour of assessee. - Civil Appeal No. 3891-3892/2006 - Dated:- 2-9-2015 - Mr. A.k. Sikri and Mr. Rohinton Fali Nariman, JJ. For the Petitioner : Mr .....

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kund, Adv., Mr. Vivek Anandh, Adv., Ms. Sunita Rani Singh, Adv., Ms. Sujeeta Srivastava, Adv., Mr. B. Krishna Prasad, Adv. ORDER The appellant herein is engaged in business of ship breaking. It was a sole proprietorship concern of one Mr. Shivchand G .....

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oA dated 30.08.2000 was signed which was, in fact, an amendment to the first MoA. By this amendment, the price which was reflected in the earlier MoA was marginally reduced. The ship arrived and thereafter, Bill of Entry was filed by the appellant on .....

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officer accepting the value mentioned in the Bill of Entry. The Revenue filed the appeal against the order of the assessing officer contending that the value mentioned in MoA dated 23.08.2000 should have been the valuation for the purpose of levying .....

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