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Messrs Shivalik Agro Ply Products v/s Collector of Customs, Bombay


Company & Directors' Information:- G H AGRO PRODUCTS PRIVATE LIMITED [Active] CIN = U15143PB1996PTC018159

Company & Directors' Information:- S A AGRO PRODUCTS PRIVATE LIMITED [Active] CIN = U01403WB2013PTC195653

Company & Directors' Information:- B. D. AGRO PRODUCTS PRIVATE LIMITED [Active] CIN = U01400WB2009PTC136319

Company & Directors' Information:- D A P AGRO PRODUCTS PRIVATE LIMITED [Active] CIN = U01403WB2011PTC157956

Company & Directors' Information:- B. K. AGRO PRODUCTS PRIVATE LIMITED [Active] CIN = U70101WB1990PTC049682

Company & Directors' Information:- S V M A AGRO PRODUCTS PRIVATE LIMITED [Active] CIN = U15142TZ2003PTC010834

Company & Directors' Information:- K E AGRO PRODUCTS PRIVATE LIMITED [Active] CIN = U15314KL2002PTC015782

Company & Directors' Information:- AGRO (INDIA) PRODUCTS PRIVATE LIMITED [Active] CIN = U01500DL2013PTC250521

Company & Directors' Information:- W B AGRO PRODUCTS PRIVATE LIMITED [Active] CIN = U15400KA2014PTC073123

Company & Directors' Information:- D M AGRO PRODUCTS PRIVATE LIMITED [Active] CIN = U74899DL1995PTC066893

Company & Directors' Information:- D N AGRO PRODUCTS PRIVATE LIMITED [Active] CIN = U15314UR2005PTC032824

Company & Directors' Information:- N K AGRO PRODUCTS PRIVATE LIMITED [Active] CIN = U15490PB2010PTC034534

Company & Directors' Information:- INDIA AGRO PRODUCTS PRIVATE LIMITED [Active] CIN = U01300TZ1991PTC003161

Company & Directors' Information:- SHIVALIK PVT LTD [Under Process of Striking Off] CIN = U45309AS1997PTC005206

Company & Directors' Information:- S B R AGRO PRODUCTS PRIVATE LIMITED [Active] CIN = U01120TN2008PTC070170

Company & Directors' Information:- B S AGRO PRODUCTS PRIVATE LIMITED [Strike Off] CIN = U29246WB1995PTC073119

Company & Directors' Information:- S C P AGRO PRODUCTS PRIVATE LIMITED [Active] CIN = U15400WB2010PTC154344

Company & Directors' Information:- B B AGRO PRODUCTS PRIVATE LIMITED [Strike Off] CIN = U01111WB1999PTC089962

Company & Directors' Information:- H. A. PLY PRIVATE LIMITED [Active] CIN = U20295WB2021PTC244659

Company & Directors' Information:- B. R. AGRO PRODUCTS PRIVATE LIMITED [Active] CIN = U74999MP2020PTC052151

Company & Directors' Information:- J. M AGRO PRODUCTS PRIVATE LIMITED [Active] CIN = U01122UP2007PTC032828

Company & Directors' Information:- P M AGRO PRODUCTS PRIVATE LIMITED [Active] CIN = U01100MP2010PTC023037

Company & Directors' Information:- M. C. AGRO PRODUCTS PRIVATE LIMITED [Strike Off] CIN = U74990WB2009PTC135219

Company & Directors' Information:- P G AGRO PRODUCTS PRIVATE LIMITED [Strike Off] CIN = U01403WB2009PTC139377

Company & Directors' Information:- L. M. AGRO PRODUCTS PRIVATE LIMITED [Active] CIN = U15139DL2010PTC207504

Company & Directors' Information:- C K AGRO PRODUCTS PRIVATE LIMITED [Active] CIN = U01403AP2016PTC098332

Company & Directors' Information:- R J AGRO PRODUCTS INDIA PRIVATE LIMITED [Strike Off] CIN = U15311KA2005PTC036080

Company & Directors' Information:- AGRO PRODUCTS PVT LTD [Strike Off] CIN = U01131OR1983PTC001188

Company & Directors' Information:- R L R AGRO PRODUCTS PRIVATE LIMITED [Strike Off] CIN = U01403TG2012PTC082514

Company & Directors' Information:- R P V AGRO PRODUCTS PRIVATE LIMITED [Strike Off] CIN = U01300TZ1997PTC008071

Company & Directors' Information:- A V S AGRO-PRODUCTS COMPANY LIMITED [Dissolved] CIN = U74899DL1995PLC070790

Company & Directors' Information:- M R AGRO PRODUCTS PRIVATE LIMITED [Active] CIN = U01400MH2012PTC226708

Company & Directors' Information:- B. U. AGRO-PRODUCTS PRIVATE LIMITED [Active] CIN = U01100GJ2018PTC101009

    Civil Appeal No. 186 of 1988

    Decided On, 13 September 1989

    At, Supreme Court of India

    By, HON'BLE JUSTICE B. C. RAY AND HON'BLE JUSTICE SABYASACHI MUKHARJI

   



Judgment Text

SABYASACHI MUKHARJI, J.


This is an appeal under Section 130-E of the Customs Act, 1962 (hereinafter called 'the Act') against the order of the Customs, Excise and Gold (Control) Appellate Tribunal rejecting the appeal, preferred by the appellant. There was a search of the premises of the appellant in which documents were recovered from the premises of the appellant. The effects of those documents have been examined and considered by the Tribunal in its order at pages 6 and 7 of the paper book. The question before the Tribunal was : what was the price ? The Tribunal considered the respective evidence; the appellant was contending that it should be US $ 553.40 while the respondent authorities had fixed it at US $ 627.27, and had come to the conclusion that the goods were undervalued. Having considered the relevant evidence the Tribunal was of the opinion that the revenue authorities were correct in accepting the rate of US $ 627.27. If that is so, then the question was rightly decided by the revenue authority. The penalty of Rs. 4, 50, 000/- has been imposed, keeping in view all the facts the Tribunal had reduced the penalty of Rs. 2, 50, 000. Except that modification, the order of the revenue authorities was confirmed. The appeal before the Tribunal was dismissed. Learned Counsel for the appellant urged before us that in view of Section 14 of the Customs Act, 1962 and in view of the telex message produced by the appellant indicating that the value was US $ 553.40, the Tribunal was in error in proceeding on the basis that the value should be US $ 627.27. As mentioned hereinbefore, voluminous evidence were before the Tribunal, and it noted the circumstances under which the evidence came and the effect of such evidence produced. If on appraisement of such evidence the Tribunal, in the facts and circumstances of the case, has chosen to accept the evidence in favour of US $ 627.27 it cannot be said that the Tribunal has committed any error which calls for interference in this appeal. So far as the question of imposition of penalty is concerned if it is a fact, as has been held by the Tribunal, that the value was US $ 627.27, then undoubtedly considered the facts and reduced the penalty. There is nothing to indicate that a further reduction was desirable or warranted in the fac

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ts of this case 2. In that view of the matter, we cannot interfere with the order passed by the Tribunal. The appeal is accordingly dismissed. The interim orders are vacated. The amount be paid by the appellant within a period of four months.
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