SHARP BUSINESS MACHINES PVT LIMITED BANGALORE Vs. COLLECTOR OF CUSTOMS BANGALORE
LAWS(SC)-1990-8-2
SUPREME COURT OF INDIA (FROM: DELHI)
Decided on August 24,1990

Sharp Business Machines Pvt Limited Bangalore Appellant
VERSUS
Collector Of Customs Bangalore Respondents





Cited Judgements :-

H C L LTD VS. UNION OF INDIA [LAWS(CAL)-1992-3-1] [REFERRED TO]
O Mohammed Raffi VS. Commissioner of Customs Sea [LAWS(MAD)-2002-10-172] [REFERRED TO]
INDIA CAMPUS CRUSADE FOR CHRIST VS. COMMR. OF CUS. (GEN.), NEW DELHI [LAWS(CE)-2006-3-74] [REFERRED TO]
BELLARY HEALTH CARE SERVICES PVT. LTD. VS. COMMR. OF CUS., CHENNAI [LAWS(CE)-2007-1-112] [REFERRED TO]
THOMSON CONSUMER ELECTRONICS VS. C.C. [LAWS(CE)-2003-10-372] [REFERRED TO]
RAJENDRA S. SANGHVI VS. COMMISSIONER OF CUSTOMS [LAWS(CE)-2009-12-112] [REFERRED TO]
LUCKY EXPORTS VS. COMMISSIONER OF CUSTOMS, BANGALORE [LAWS(CE)-2003-1-88] [REFERRED TO]
R.J.S. STUDIOS (P) LTD VS. COMMISSIONER OF CUSTOMS [LAWS(CE)-2000-8-311] [REFERRED TO]
COMMISSIONER OF C. EX. VS. SERVALL ENGINEERING INDUSTRIES [LAWS(CE)-2003-10-256] [REFERRED TO]
MOORTHY'S INTERNATIONAL & VS. CC. CHENNAI [LAWS(CE)-2001-5-462] [REFERRED TO]
SUBROS LTD. VS. COMMISSIONER OF CENTRAL EXCISE [LAWS(CE)-2003-5-257] [REFERRED TO]
NEW CENTURY IMPEX VS. COMMISSIONER OF CUSTOMS, NHAVA [LAWS(CE)-2002-3-178] [REFERRED TO]
UNITOP OFFICE AUTOMATION VS. CC, DELHI [LAWS(CE)-2001-4-611] [REFERRED TO]
SONY INDIA LTD. VS. CC, ICD [LAWS(CE)-2002-5-88] [REFERRED TO]
MIRAH EXPORTS PVT LIMITED VS. COLLECTOR OF CUSTOMS [LAWS(SC)-1998-2-54] [DISTINGUISHED]
EICHER TRACTORS LIMITED HARYANA VS. COMMISSIONER OF CUSTOMS MUMBAI [LAWS(SC)-2000-11-66] [REFERRED]
NAV DURGA ASSOCIATES VS. UNION OF INDIA [LAWS(DLH)-2012-8-158] [REFERRED TO]
KAMVIR MEHTA VS. COLLECTOR OF CUSTOMS [LAWS(KER)-1997-9-10] [REFERRED TO]
H.C.L. LTD. VS. COLLECTOR OF CUSTOMS, CALCUTTA [LAWS(CE)-1999-6-48] [RELIED ON ]
ADANI EXPORTS LTD VS. COMMISSIONER OF CUSTOMS [LAWS(CE)-1999-11-153] [REFERRED TO]
CC VS. GROVER OVERSEAS (P) LTD. LTD [LAWS(CE)-1999-3-144] [REFERRED TO]
AUTO CONTROL (P) LTD VS. COLLECTOR OF CUSTOMS [LAWS(CE)-1999-3-173] [REFERRED TO]
MARUTI UDYOG LTD VS. COLLECTOR OF CENTRAL EXCISE [LAWS(CE)-2000-2-170] [REFERRED TO]
VIVA ELECTRONICS VS. COMMR. OF CUS. (IGI AIRPORT) [LAWS(CE)-2003-1-220] [REFERRED TO]


JUDGEMENT

- (1.)All these appeals under S. 130 (e) of the Customs Act, 1962 (hereinafter referred to as 'the Act') are directed against the common order made by the Customs, Excise and Gold (Control) Appellate tribunal, New Delhi dated 31/10/1988 in C. A. Nos. 808 to 810/87-A.
(2.)Brief facts of the case are that M/s Sharp Business Machines (Pvt. ) Ltd. , Bangalore (hereinafter referred to as 'the company') is a small scale manufacturing unit duly registered as such since 1984. The company had started the phased manufacture of plain paper copiers and obtained a licence in this regard dated November 25, 1986 for Rs. 4,94,500. 00 from the licensing authority. The company imported components and consumables in SKD/ckd for plain paper copiers. Three consignments were imported from M/s Paralax Industrial Corp. , Hong Kong under airways bill numbers 098, 4960, 3120; 098, 4960, 3116; and 098, 4960, 3105 all -dated 21/01/1987. The goods were received at the air cargo complex, Bangalore. The company sought the clearance of the imported goods under bills of Entry Nos. 2044, 2045 and 2046 all dated 3/02/1987. Similarly, the goods were also imported from M/s Alpha Papyrus Trading Co. Pvt. Ltd. , Singapore under airway Bill No. 098, 4925, 4914 dated 19/02/1987. The clearance for thisconsignment was sought under bill of Entry No. 4993 dated 11/03/1987. The company had declared the value of each of the consignments at Rs. 32,182. 00, "rs 43,359. 00, Rs. 5,412. 00 and Rs. 18,659. 00 respectively in respect of the abovementioned bills of Entry Nos. 2044, 2045, 2046 and 4993. The total value declared was Rs. 99,612. 00 under all the four bills.
(3.)Proceedings were held before the Appraiser of Customs air cargo complex Bangalore for verification of the goods and their valuation etc. and the statements of the company's Managing Director Shri Sadanand were also recorded on February 11, 198 7/03/1987 and Ma 18/03/1987 under S. 108 of the Act. The Collector of Customs issued a notice to the company under S. 124 of the Act on 4/03/1987 relating to the first consignment. In the said notice it was stated that four items were not covered by the licence and the same were liable for confiscation. However, on 30/03/1987 the Collector issued another notice in supersession of the earlier notice dated 4/03/1987. Notice was also issued on the same date in respect of bill of entry dated 11/03/1987. By the said notices the Collector proposed to enhance the value of the goods imported and further proposed to confiscate the entire goods imported and also to levy a fine and other penalties. The company was accused of misdescription of the goods, misdeclaration of value, suppression of the relationship with the suppliers, suppression of the place of origin of goods etc.
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