COLLECTOR OF CUSTOMS, BOMBAY versus SWASTIC WOOLLEN (P) LTD. & ORS.

COLLECTOR OF CUSTOMS, BOMBAY versus SWASTIC WOOLLEN (P) LTD. & ORS.

The Tribunal's finding that the goods are 'wool waste' is primarily a question of fact, based on relevant material facts and correct legal principles, especially trade understanding, and is unassailable; the Supreme Court will not interfere on factual determination honestly and bona fide made by Tribunal within jurisdiction even if another view is possible.

Parties
Appellant: Collector of Customs, Bombay; Respondent No. 1/importer: Swastic Woollen (P) Ltd.
Jurisdiction
India
Judgment Date
10 August 1988
Procedural Posture
Civil Appeal / Appeal From Customs, Excise and Gold (control) Appellate Tribunal
Outcome
Appeals dismissed
Legal Topics
Statutory Interpretation, Classification of Imports, Assessment of Customs Duty, Trade Understanding
Customs Law Statutory Interpretation Classification of Imports Assessment of Customs Duty Trade Understanding

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Parties

Collector of Customs, Bombay

Appellant

Swastic Woollen (P) Ltd.

Respondent No. 1/importer

Procedural Posture

Civil Appeal / Appeal From Customs, Excise and Gold (control) Appellate Tribunal

Legal Issues

  1. 1 Whether the imported goods are 'wool waste' for exemption under the relevant customs notification
  2. 2 Jurisdiction of Supreme Court in appeals from Customs, Excise and Gold (Control) Appellate Tribunal decisions

Ratio Decidendi

The Tribunal's finding that the goods are 'wool waste' is primarily a question of fact, based on relevant material facts and correct legal principles, especially trade understanding, and is unassailable; the Supreme Court will not interfere on factual determination honestly and bona fide made by Tribunal within jurisdiction even if another view is possible.

Court Disposition

Appeals dismissed

Orders

  • Appeals are rejected; no order as to costs.