M/s. FRENCH INDIA IMPORTING CORPORATION, DELHI vs THE CHIEF CONTROLLER OF IMPORTS & EXPORTS AND OTHERS.

The Supreme Court held that the petitioners were not liable to pay a penalty under Section 167(8) of the Sea Customs Act, 1878, as per the precedent established in Universal Imports Agency v. The Chief Controller of Imports and Exports. However, the Court clarified that this decision did not absolve the petitioners from the obligation to pay customs duty. The judgment emphasized the interpretation of 'things done' in the context of the French Establishments (Application of Laws) Order, 1954, and the relevant agreements between India and France.