COMMISSIONER OF CUSTOMS, MUMBAI vs BUSSA OVERSEAS PROPERTIES LTD. . — C.A. No. 7189 - 7190/2000

Summary On August 22, 2007, the Supreme Court dismissed the Customs Department's civil appeals against Bussa Overseas Properties Ltd., which challenged the valuation of imported vatted malted spirit for scotch whisky production. The Department had alleged under-valuation and sought to add £1.56 lakhs to the declared CIF value of £6.26 lakhs, but the Court found no evidence of under-valuation, particularly noting the Department relied on unsigned xerox copies lacking supporting evidentiary value. No order was made as to costs. This case analysis is maintained by casestatus.in based on publicly available court records.