{"id":140524,"date":"2007-04-04T00:00:00","date_gmt":"2007-04-03T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-m-s-shoes-east-ltd-vs-the-commissioner-of-customs-icd-on-4-april-2007"},"modified":"2016-06-05T02:04:06","modified_gmt":"2016-06-04T20:34:06","slug":"ms-m-s-shoes-east-ltd-vs-the-commissioner-of-customs-icd-on-4-april-2007","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-m-s-shoes-east-ltd-vs-the-commissioner-of-customs-icd-on-4-april-2007","title":{"rendered":"M\/S. M.S. Shoes East Ltd vs The Commissioner Of Customs, Icd, &#8230; on 4 April, 2007"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">M\/S. M.S. Shoes East Ltd vs The Commissioner Of Customs, Icd, &#8230; on 4 April, 2007<\/div>\n<div class=\"doc_author\">Author: M Katju<\/div>\n<div class=\"doc_bench\">Bench: S. B. Sinha, Markandey Katju<\/div>\n<pre>           CASE NO.:\nAppeal (civil)  4426 of 2006\n\nPETITIONER:\nM\/s. M.S. Shoes East Ltd\n\nRESPONDENT:\nThe Commissioner of Customs, ICD, New Delhi\n\nDATE OF JUDGMENT: 04\/04\/2007\n\nBENCH:\nS. B. Sinha &amp; Markandey Katju\n\nJUDGMENT:\n<\/pre>\n<p>J U D G M E N T<\/p>\n<p>MARKANDEY KATJU, J.\n<\/p>\n<p>This appeal has been directed against the judgment and order No.<br \/>\n158\/06-Cus dated 24.5.2006 in Appeal No. Cus\/895\/2004 of the Customs,<br \/>\nExcise and Service Tax Appellate Tribunal, New Delhi.\n<\/p>\n<p>The dispute in this case is about the assessable value of a 1993 model<br \/>\nRolls Royce car imported by the appellant in 1996.   The Bill of Entry of the<br \/>\ncar was filed at the customs barrier by the appellant on 31.8.1996. The<br \/>\ndispute is about the question whether depreciation should be allowed on the<br \/>\ncar for the purpose of valuation for the post import period.\n<\/p>\n<p>Under Section 14 of the Customs Act, 1962 (hereinafter referred to as<br \/>\n&#8216;the Act&#8217;), the valuation of the car must be based on the price at the time of<br \/>\nthe import of the goods.  Section 15 of the Act makes it clear that the rate of<br \/>\nduty and tariff valuation has to be determined on the date on which the Bill<br \/>\nof Entry in respect of such goods is presented under Section 46 of the Act<br \/>\nvide M\/s. Shah Devchand &amp; Co. and another vs. Union of India and<br \/>\nanother  AIR 1991 SC 1931.  Hence, in our opinion, the Tribunal was<br \/>\nright in holding that post import depreciation cannot be taken into account,<br \/>\ndespite the fact that while the Bill of Entry of the car was presented in 1996,<br \/>\nthe clearance was given on 28.3.2005.\n<\/p>\n<p>The submission of the appellant that there was delay of nine years in<br \/>\nreleasing the car from the date of import has in our opinion no relevance at<br \/>\nall as the value has to be determined under Section 14 of the Customs Act<br \/>\nfor delivery at the time and place of importation, which date is 31.8.1996.<br \/>\nHence in our opinion, the Tribunal was right in coming to the conclusion<br \/>\nthat the transaction value had to be declared by the appellant as on<br \/>\n31.8.1996, and the lapse of time before assessment by the authorities and<br \/>\nafter the Bill of Entry was filed is irrelevant.\n<\/p>\n<p>In Bharat Surfactants Pvt. Ltd. and another vs. Union of India<br \/>\nand others  1989(3) SCR 367, a Constitution Bench of this Court held that<br \/>\nthe rate of duty and tariff valuation applicable to the imported goods is<br \/>\ngoverned by Clause (a) of Section 15(1) of Customs Act.  In the case of<br \/>\ngoods entered for home consumption under Section 46 of the Customs Act,<br \/>\nit is the date on which the Bill of Entry in respect of the goods is presented<br \/>\nunder that Section which is relevant.\n<\/p>\n<p>In this connection the following provisions of the Customs Act are<br \/>\nrelevant :-\n<\/p>\n<p>&#8220;2. Definitions :\n<\/p>\n<p>(4)\t`bill of entry&#8217; means a bill of entry referred to in<br \/>\nSection 46;\n<\/p>\n<p>(23)\t`import&#8217; with its grammatical variations and<br \/>\ncognate expressions, means bringing into India from a<br \/>\nplace outside India;\n<\/p>\n<p>(26)\t`importer&#8217; in relation to any goods at any time<br \/>\nbetween their importation and the time when they are<br \/>\ncleared for home consumption, includes any owner or<br \/>\nany person holding himself out to be the importer;\n<\/p>\n<p>(40)\t`tariff value&#8217; in relation to any goods, means the<br \/>\ntariff value fixed in respect thereof under sub-section (2)<br \/>\nof Section 14;\n<\/p>\n<p>(41)\t`value&#8217; in relation to any goods, means the value<br \/>\nthereof determined in accordance with the provisions of<br \/>\nsub-section (1) of Section 14.\n<\/p>\n<p>14.\tValuation of goods for purposes of assessment :<br \/>\n(1) For the purposes of the Customs Tariff Act, 1975 (51<br \/>\nof 1975), or any other law for the time being in force<br \/>\nwhereunder a duty of customs is chargeable on any goods<br \/>\nby reference to their value, the value of such goods shall<br \/>\nbe deemed to be the price at which such or like goods are<br \/>\nordinarily sold, or offered for sale, for delivery at the<br \/>\ntime and place of importation or exportation, as the case<br \/>\nmay be, in the course of international trade, where &#8211;\n<\/p>\n<p>(a)\tthe seller and the buyer have no interest in the<br \/>\nbusiness of each other; or\n<\/p>\n<p>(b)\tone of them has no interest in the business of the<br \/>\nother, and the price is the sole consideration for the<br \/>\nsale or offer for sale.\n<\/p>\n<p>Provided that such price shall be calculated with<br \/>\nreference to the rate of exchange as in force on the date<br \/>\non which a bill of entry is presented under Section 46, or<br \/>\na shipping bill or bill of export, as the case may be, is<br \/>\npresented under Section 50.\n<\/p>\n<p>(1A)\tSubject to the provisions of sub-section (1), the<br \/>\nprice referred to in that sub-section in respect of imported<br \/>\ngoods shall be determined in accordance with the rules<br \/>\nmade in this behalf.\n<\/p>\n<p>(2)\tNotwithstanding anything contained in sub-section<br \/>\n(1) of sub-section (1A), if the Board is satisfied that it is<br \/>\nnecessary or expedient so to do it may, by notification in<br \/>\nthe Official Gazette, fix tariff values for any class of<br \/>\nimported goods or exported goods, having regard to the<br \/>\ntrend of value of such or like goods, and where any such<br \/>\ntariff values are fixed, the duty shall be chargeable with<br \/>\nreference to such tariff value.\n<\/p>\n<p>(3)\tFor the purposes of this Section &#8211;\n<\/p>\n<p>\t(a) `rate of exchange&#8217; means the rate of exchange &#8211;\n<\/p>\n<p>(i)\tdetermined by the Board, or\n<\/p>\n<p>(ii)\tascertained in such manner as the Board<br \/>\nmay direct,\t     <\/p>\n<p>for the conversion of Indian currency into foreign<br \/>\ncurrency into Indian currency;\n<\/p>\n<blockquote><p>          (b)  `foreign currency&#8217;  and  `Indian currency&#8217; have<br \/>\n          the  meanings   respectively   assigned  to  them   in<br \/>\n          clause  (m)  and  clause  (q)  of  Section   2   of  the<br \/>\n          Foreign  Exchange  Management  Act, 1999 (42 of<br \/>\n          1999).\n<\/p><\/blockquote>\n<p>15.\tDate of determination of rate of duty and tariff<br \/>\nvaluation of imported goods  :  (1) The rate of duty and<br \/>\ntariff valuation, if any, applicable to any imported goods,<br \/>\nshall be the rate and valuation in force &#8211;\n<\/p>\n<p>(a)\tin the case of goods entered for home<br \/>\nconsumption under Section 46 on the date<br \/>\non which a bill of entry in respect of such<br \/>\ngoods is presented under that Section;\n<\/p>\n<p>(b)\tin the case of goods cleared from a<br \/>\nwarehouse under Section 68, on the date on<br \/>\nwhich a bill of entry for home consumption<br \/>\nin respect of such goods is presented under<br \/>\nthat Section;\n<\/p>\n<p>(c)\tin the case of any other goods, on the date of<br \/>\npayment of duty;\n<\/p>\n<p>Provided that if a bill of Entry has been presented<br \/>\nbefore the date of entry inwards of the vessel or the<br \/>\narrival of the aircraft by which the goods are<br \/>\nimported, the Bill of entry shall be deemed to have<br \/>\nbeen presented on the date of such entry inwards<br \/>\nor the arrival, as the case may be.&#8221;\n<\/p>\n<p>A perusal of the above provisions as interpreted by this Court in M\/s.<br \/>\nShah Devchand &amp; Co. and another vs. Union of India and another<br \/>\n(Supra) shows that valuation has to be done at the time of importation of the<br \/>\ngoods, which is the date of presentation of the bill of entry by the importer.\n<\/p>\n<p><a href=\"\/doc\/716141\/\">In Commissioner of Customs, Kolkata vs. J.K. Corporation<\/a><br \/>\n2007(2) SCALE 459 this Court held as under :<br \/>\n&#8220;The basic principle of levy of customs duty, in<br \/>\nview of the afore-mentioned provisions, is that the value<br \/>\nof the imported goods has to be determined at the time<br \/>\nand place of importation.  The value to be determined for<br \/>\nthe imported goods would be the payment required to be<br \/>\nmade as a condition of sale.  Assessment of customs duty<br \/>\nmust have a direct nexus with the value of goods which<br \/>\nwas payable at the time of importation.  If any amount is<br \/>\nto be paid after the importation of the goods is complete,<br \/>\ninter alia by way of transfer of licence or technical know-<br \/>\nhow for the purpose of setting up of a plant from the<br \/>\nmachinery imported or running thereof, the same would<br \/>\nnot be computed for the said purpose.  Any amount paid<br \/>\nfor post-importation service or activity, would not,<br \/>\ntherefore, come within the purview of determination of<br \/>\nassessable value of the imported goods so as to enable<br \/>\nthe authorities to levy customs duty or otherwise.  The<br \/>\nRules have been framed for the purpose of carrying out<br \/>\nthe provisions of the Act.  The wordings of Sections 14<br \/>\nand 14(1A) are clear and explicit.  The Rules and the Act,<br \/>\ntherefore, must be construed, having regard to the basic<br \/>\nprinciples of interpretation in mind.&#8221;\n<\/p>\n<p>We thus see no reason to interfere with the impugned judgment and<br \/>\norder of the Tribunal.  The appeal fails and is hereby dismissed accordingly.<br \/>\nNo costs.  However, we leave it open to the appellant to file a suit for<br \/>\ndamages or seek other remedies against the respondents for the delay in<br \/>\ngiving the clearance for the car.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India M\/S. M.S. Shoes East Ltd vs The Commissioner Of Customs, Icd, &#8230; on 4 April, 2007 Author: M Katju Bench: S. B. Sinha, Markandey Katju CASE NO.: Appeal (civil) 4426 of 2006 PETITIONER: M\/s. M.S. Shoes East Ltd RESPONDENT: The Commissioner of Customs, ICD, New Delhi DATE OF JUDGMENT: 04\/04\/2007 BENCH: [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-140524","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S. M.S. Shoes East Ltd vs The Commissioner Of Customs, Icd, ... on 4 April, 2007 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/ms-m-s-shoes-east-ltd-vs-the-commissioner-of-customs-icd-on-4-april-2007\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S. M.S. Shoes East Ltd vs The Commissioner Of Customs, Icd, ... on 4 April, 2007 - Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/ms-m-s-shoes-east-ltd-vs-the-commissioner-of-customs-icd-on-4-april-2007\" \/>\n<meta property=\"og:site_name\" content=\"Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LegalindiaCom\/\" \/>\n<meta property=\"article:published_time\" content=\"2007-04-03T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2016-06-04T20:34:06+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Legal India Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@legaliadmin\" \/>\n<meta name=\"twitter:site\" content=\"@Legal_india\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Legal India Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"7 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-m-s-shoes-east-ltd-vs-the-commissioner-of-customs-icd-on-4-april-2007#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-m-s-shoes-east-ltd-vs-the-commissioner-of-customs-icd-on-4-april-2007\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"M\\\/S. M.S. Shoes East Ltd vs The Commissioner Of Customs, Icd, &#8230; on 4 April, 2007\",\"datePublished\":\"2007-04-03T18:30:00+00:00\",\"dateModified\":\"2016-06-04T20:34:06+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-m-s-shoes-east-ltd-vs-the-commissioner-of-customs-icd-on-4-april-2007\"},\"wordCount\":1440,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"articleSection\":[\"Supreme Court of India\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-m-s-shoes-east-ltd-vs-the-commissioner-of-customs-icd-on-4-april-2007#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-m-s-shoes-east-ltd-vs-the-commissioner-of-customs-icd-on-4-april-2007\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-m-s-shoes-east-ltd-vs-the-commissioner-of-customs-icd-on-4-april-2007\",\"name\":\"M\\\/S. M.S. Shoes East Ltd vs The Commissioner Of Customs, Icd, ... on 4 April, 2007 - Free Judgements of Supreme Court &amp; High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"2007-04-03T18:30:00+00:00\",\"dateModified\":\"2016-06-04T20:34:06+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-m-s-shoes-east-ltd-vs-the-commissioner-of-customs-icd-on-4-april-2007#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-m-s-shoes-east-ltd-vs-the-commissioner-of-customs-icd-on-4-april-2007\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-m-s-shoes-east-ltd-vs-the-commissioner-of-customs-icd-on-4-april-2007#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"M\\\/S. M.S. Shoes East Ltd vs The Commissioner Of Customs, Icd, &#8230; on 4 April, 2007\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"name\":\"Free Judgements of Supreme Court & High Court | Legal India\",\"description\":\"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"alternateName\":\"Free judgements of Supreme Court & High Court of India | Legal India\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\",\"name\":\"Judgements of Supreme Court & High Court | Legal India\",\"alternateName\":\"Legal India\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"contentUrl\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"width\":512,\"height\":512,\"caption\":\"Judgements of Supreme Court & High Court | Legal India\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/LegalindiaCom\\\/\",\"https:\\\/\\\/x.com\\\/Legal_india\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\",\"name\":\"Legal India Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"caption\":\"Legal India Admin\"},\"sameAs\":[\"https:\\\/\\\/www.legalindia.com\",\"https:\\\/\\\/x.com\\\/legaliadmin\"],\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/author\\\/legal-india-admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"M\/S. M.S. Shoes East Ltd vs The Commissioner Of Customs, Icd, ... on 4 April, 2007 - Free Judgements of Supreme Court &amp; High Court | Legal India","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalindia.com\/judgments\/ms-m-s-shoes-east-ltd-vs-the-commissioner-of-customs-icd-on-4-april-2007","og_locale":"en_US","og_type":"article","og_title":"M\/S. M.S. Shoes East Ltd vs The Commissioner Of Customs, Icd, ... on 4 April, 2007 - Free Judgements of Supreme Court &amp; High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/ms-m-s-shoes-east-ltd-vs-the-commissioner-of-customs-icd-on-4-april-2007","og_site_name":"Free Judgements of Supreme Court &amp; High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"2007-04-03T18:30:00+00:00","article_modified_time":"2016-06-04T20:34:06+00:00","og_image":[{"width":512,"height":512,"url":"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1","type":"image\/jpeg"}],"author":"Legal India Admin","twitter_card":"summary_large_image","twitter_creator":"@legaliadmin","twitter_site":"@Legal_india","twitter_misc":{"Written by":"Legal India Admin","Est. reading time":"7 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/ms-m-s-shoes-east-ltd-vs-the-commissioner-of-customs-icd-on-4-april-2007#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/ms-m-s-shoes-east-ltd-vs-the-commissioner-of-customs-icd-on-4-april-2007"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"M\/S. M.S. Shoes East Ltd vs The Commissioner Of Customs, Icd, &#8230; on 4 April, 2007","datePublished":"2007-04-03T18:30:00+00:00","dateModified":"2016-06-04T20:34:06+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/ms-m-s-shoes-east-ltd-vs-the-commissioner-of-customs-icd-on-4-april-2007"},"wordCount":1440,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["Supreme Court of India"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/ms-m-s-shoes-east-ltd-vs-the-commissioner-of-customs-icd-on-4-april-2007#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/ms-m-s-shoes-east-ltd-vs-the-commissioner-of-customs-icd-on-4-april-2007","url":"https:\/\/www.legalindia.com\/judgments\/ms-m-s-shoes-east-ltd-vs-the-commissioner-of-customs-icd-on-4-april-2007","name":"M\/S. M.S. Shoes East Ltd vs The Commissioner Of Customs, Icd, ... on 4 April, 2007 - Free Judgements of Supreme Court &amp; High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"2007-04-03T18:30:00+00:00","dateModified":"2016-06-04T20:34:06+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/ms-m-s-shoes-east-ltd-vs-the-commissioner-of-customs-icd-on-4-april-2007#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/ms-m-s-shoes-east-ltd-vs-the-commissioner-of-customs-icd-on-4-april-2007"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/ms-m-s-shoes-east-ltd-vs-the-commissioner-of-customs-icd-on-4-april-2007#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"M\/S. M.S. Shoes East Ltd vs The Commissioner Of Customs, Icd, &#8230; on 4 April, 2007"}]},{"@type":"WebSite","@id":"https:\/\/www.legalindia.com\/judgments\/#website","url":"https:\/\/www.legalindia.com\/judgments\/","name":"Free Judgements of Supreme Court & High Court | Legal India","description":"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.","publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"alternateName":"Free judgements of Supreme Court & High Court of India | Legal India","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.legalindia.com\/judgments\/#organization","name":"Judgements of Supreme Court & High Court | Legal India","alternateName":"Legal India","url":"https:\/\/www.legalindia.com\/judgments\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/","url":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","contentUrl":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","width":512,"height":512,"caption":"Judgements of Supreme Court & High Court | Legal India"},"image":{"@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/LegalindiaCom\/","https:\/\/x.com\/Legal_india"]},{"@type":"Person","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea","name":"Legal India Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","caption":"Legal India Admin"},"sameAs":["https:\/\/www.legalindia.com","https:\/\/x.com\/legaliadmin"],"url":"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin"}]}},"modified_by":null,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/140524","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/comments?post=140524"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/140524\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=140524"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=140524"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=140524"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}