Supreme Court of India · 2020-02-14
UNION OF INDIA vs M/S. ASSOCIATED CONTAINER TERMINAL LTD.
- Citation / case number
- SC 2008/12730
- Court
- Supreme Court of India
- Petitioner
- UNION OF INDIA
- Respondent
- M/S. ASSOCIATED CONTAINER TERMINAL LTD.
- Author
- HON'BLE MR. JUSTICE L. NAGESWARA RAO
- Bench
- HON'BLE MR. JUSTICE HEMANT GUPTA HON'BLE MR. JUSTICE L. NAGESWARA RAO
Judgment text excerpt
The Supreme Court upheld the High Court's decision that the demand for payment of Rs.27,47,146/- by the customs authorities was unauthorized under Section 72 of the Customs Act, 1962. The Court clarified that Section 72(1)(d) applies only when goods have not been cleared for home consumption, which does not pertain to the warehouse-keeper in this case. Consequently, the appellants were directed to refund the amount along with interest at 12% per annum.