M/S.TOLIN RUBBERS PVT LTD vs COMMNR OF CUSTOMS, COCHIN — C.A. No. 6232/1997

Case under Section Z_NOT KNOWN. Status: Disposed.

Disposed

CNR: SCIN010144201997

Filing Date

27-Aug-1997

Registration No

C.A. No. 6232/1997

Diary Number

14420/1997

Order Date

12-Nov-2003

Document Type

ROP - of Main Case

Disposal Type

Dismissed

Last updated 07-Jun-2026

Acts & Sections

Section Z_NOT KNOWN

Petitioner(s)

  1. 1.M/S.TOLIN RUBBERS PVT LTD

    Adv. MANJULA GUPTA

Respondent(s)

  1. 1.COMMNR OF CUSTOMS, COCHIN

    Adv. B. KRISHNA PRASAD

Case History

  1. Case disposedDisposed

  2. 12-Nov-2003

    ROP - of Main CaseView PDF

  3. 27-Aug-1997

    Case filed

    Registration No. C.A. No. 6232/1997

View Full Judgment
casestatus.in Summary

Summary: The Supreme Court allowed Tolin Rubbers Pvt Ltd's appeal against the Customs Commissioner's valuation of imported machinery at Rs. 53,77,412. The Court held that the Customs Authority failed to follow the mandatory procedure under Rule 4(1) and 4(2) of the Customs Valuation Rules 1988, which requires first determining transaction value before applying Rule 8. Since no reasons were provided for rejecting the transaction value, the Court accepted the appellant's Bill of Entry and directed refund of any payments made. This case analysis is maintained by casestatus.in based on publicly available court records.

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