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december 1999

Supreme Court of India · 1999-12-14

M/S.MOHAN MEAKIN LTD vs COMMNR. OF CENTRAL EXCISE, COCHIN

Citation / case number
SC 1997/15769
Court
Supreme Court of India
Petitioner
M/S.MOHAN MEAKIN LTD
Respondent
COMMNR. OF CENTRAL EXCISE, COCHIN
Author
SANTOSH HEGDE
Bench
R.C.Lahoti S.P.Bharucha

Judgment text excerpt

The Supreme Court addressed the legality of the importation of hop pellets under the Customs Act, 1962, specifically Sections 111(d), 111(m), 112(b), and 125(2). The Court held that a bona fide purchaser, like the appellant, who acquired goods after they were redeemed under Section 125(2), cannot be subjected to confiscation or penalties for the same goods. The judgment emphasized that the appellant's rights as a bona fide purchaser must be protected, and thus the imposition of a redemption fine was impermissible in this context.

M/S.MOHAN MEAKIN LTD vs COMMNR. OF CENTRAL EXCISE, COCHIN · Niyam