Commissioner Of Customs (Imports), Mumbai vs Ganpati Overseas Through Its Proprietor Shri Yashpal Sharma - 2023 Supreme(SC) 1019 ; 2023 Supreme(SC) 1018

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2023 Supreme(SC) 1019 ; 2023 Supreme(SC) 1018

B. V. NAGARATHNA, UJJAL BHUYAN
Commissioner Of Customs (Imports), Mumbai – Appellant
Versus
Ganpati Overseas Through Its Proprietor Shri Yashpal Sharma – Respondent

Advocates appeared:
For the Appellant(s) : Mr. Rupesh Kumar, Adv. Mr. Mukesh Kumar Maroria, AOR
For the Respondent(s): Mr. V. Lakshmikumaran, Adv. Ms. Apeksha Mehta, Adv. Ms. Neha Choudhary, Adv. Ms. Umang Motiyani, Adv. Ms. Falguni Gupta, Adv. Mr. M. P. Devanath, AOR Ms. Charanya Lakshmikumaran, AOR

Table of Content
1. appeals based on tribunal order (Para 1 , 2 , 3)
2. facts of underinvoicing case (Para 4 , 5)
3. trial and adjudication process description (Para 6 , 7)
4. details of appeal process (Para 8 , 9)
5. arguments presented by both parties (Para 10 , 11 , 12)
6. presents arguments by both parties regarding evidence and valuation. (Para 13)
7. court's review of facts and arguments (Para 14 , 15)
8. evidential issues on valuation (Para 16 , 17)
9. validity of statements made under duress (Para 18 , 19)
10. legal provisions regarding evidentiary standards (Para 20 , 21 , 22 , 23)
11. standards of proof in customs cases (Para 24 , 25 , 26)
12. procedural framework for customs valuation (Para 27 , 28 , 29)
13. specific legal provisions on valuation rules (Para 30 , 31 , 32)
14. rules clarifying transaction valuation method (Para 33 , 34 , 35 , 36 , 37)
15. judicial interpretation of customs valuation process (Para 38 , 39 , 40 , 41)
16. final dismissal of the appeals (Para 42)

JUDGMENT :

UJJAL BHUYAN, J.

Since both the appeals arise out of the common judgment and final order dated 27.06.2008 passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai with par

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2023 Supreme(SC) 1019 ; 2023 Supreme(SC) 1018

B. V. NAGARATHNA, UJJAL BHUYANCommissioner Of Customs (Imports), Mumbai – AppellantVersusGanpati Overseas Through Its Proprietor Shri Yashpal Sharma – Respondent

B. V. NAGARATHNA, UJJAL BHUYAN
Commissioner Of Customs (Imports), Mumbai – Appellant
Versus
Ganpati Overseas Through Its Proprietor Shri Yashpal Sharma – Respondent