2003 (158) E.L.T. 551 (S.C.)

IN THE SUPREME COURT OF INDIA

N. Santosh Hegde and B.P. Singh, JJ.

COMMISSIONER OF CUSTOMS, CHENNAI

Versus

YESES INTERNATIONAL

I.A. Nos. 7-9 in Civil Appeal Nos. 6408-6410 of 1999, decided on 13-10-2003

 

Valuation (Customs) - Demurrage charges whether includible in the assessable value - Supreme Court decision in Commissioner v. Yeses International [2001 (133) E.L.T. 526 (S.C.)] was based on the facts of the case and also on concession made by learned Counsel for Revenue hence question of law relating to demurrage not decided in the said judgment - Clarificatory order of the Supreme Court - Section 14 of Customs Act, 1962.

 

 

Order clarified

 

REPRESENTED BY :  S/Shri M.L. Verma, Sr. Advocate, Ms. Nisha Bagchi and B. Krishna Prasad, Advocates, for the Appellant.

S/Shri S. Nanda Kumar, M. Yogesh Kanna, Anuj Kumar Srivastava, S. Suresh and L.K. Pandey, Advocates, for the Respondent.

 

[Order]. - This Court’s judgment dated 8-10-2001 in regard to the demurrage is based on the facts of this case as also on a concession made by learned Counsel appearing for the Revenue. The question of law pertaining to the demurrage has not been decided in the said judgment.

 

2.With the above clarification, I.A. Nos. 7 to 9 are disposed of.

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