M/S Bisco Limited Through Its Managing ... vs Commissioner Of Customs And Central ...

insc-2024-231 Supreme Court of India 20 March 2024 • CIVIL APPEAL NO. 4663 OF 2009 • 30 min read

Judges (2)

B.V. Nagarathna Coram Ujjal Bhuyan Delivered

Parties (2)

Bisco Limited Appellant Commissioner of Customs and Central Excise Respondent

Case Significance

M/S Bisco Limited Through Its Managing ... vs Commissioner Of Customs And Cen... is a Supreme Court of India decision dated March 20, 2024 (citation: insc-2024-231). Bisco Limited challenged customs duty demands for 27 missing warehouse cases and 264 cases found outside the approved warehouse. The Supreme Court partly allowed the appeal, setting aside the duty demand on the 264 cases (finding the goods were properly within the factory premises and Section 72 of the Customs Act did not apply), while sustaining the demand on the 27 missing cases and the Rs.1 lakh penalty. The bench comprised Justices B.V. Nagarathna and Ujjal Bhuyan. The judgment was delivered by Justice Ujjal Bhuyan.

Summary

Bisco Limited challenged customs duty demands for 27 missing warehouse cases and 264 cases found outside the approved warehouse. The Supreme Court partly allowed the appeal, setting aside the duty demand on the 264 cases (finding the goods were properly within the factory premises and Section 72 of the Customs Act did not apply), while sustaining the demand on the 27 missing cases and the Rs.1 lakh penalty.

What was the outcome of M/S Bisco Limited Through Its Managing ... vs Commissioner Of Customs And Cen...?

Bisco Limited challenged customs duty demands for 27 missing warehouse cases and 264 cases found outside the approved warehouse. The Supreme Court partly allowed the appeal, setting aside the duty dem...

Judgment

Read the full judgment on the official India Courts portal.

Read on Indian Kanoon

Source: Indian Kanoon (insc-2024-231)