{"id":240973,"date":"1987-04-07T00:00:00","date_gmt":"1987-04-06T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/chunilal-prabhudas-and-co-pvt-vs-the-union-of-india-uoi-and-ors-on-7-april-1987"},"modified":"2016-01-06T18:20:40","modified_gmt":"2016-01-06T12:50:40","slug":"chunilal-prabhudas-and-co-pvt-vs-the-union-of-india-uoi-and-ors-on-7-april-1987","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/chunilal-prabhudas-and-co-pvt-vs-the-union-of-india-uoi-and-ors-on-7-april-1987","title":{"rendered":"Chunilal Prabhudas And Co. Pvt. &#8230; vs The Union Of India (Uoi) And Ors. on 7 April, 1987"},"content":{"rendered":"<div class=\"docsource_main\">Bombay High Court<\/div>\n<div class=\"doc_title\">Chunilal Prabhudas And Co. Pvt. &#8230; vs The Union Of India (Uoi) And Ors. on 7 April, 1987<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1988 (17) ECR 138 Bombay<\/div>\n<div class=\"doc_bench\">Bench: S Bharucha<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>1. This writ petition concerns the import of SKF ball bearings by the petitioners through the indenting agents of SKF in India, namely, SKEFCO India Bearing Co. Ltd. The petition seeks a declaration that an order passed by the 2nd respondent on 6th April 1985, in identical circumstances, covers the petitioners&#8217; import; that clearance of the petitioners&#8217; import at the invoice value should be allowed; and that a show cause notice alleging under-invoicing should be quashed.\n<\/p>\n<p>2. The order of the 2nd respondent above-mentioned related to a consignment of SKF ball bearings imported by Mirah Exports (P) Ltd. through the SKF indenting agents, M\/s. SKEFCO India Bearing Co. Ltd. A show cause notice in regard to alleged under-invoicing had been issued to Mirah Exports (P) Ltd. in terms nearly identical to the show cause notice impugned in this petition. Considering all the material placed before him, the 2nd respondent ordered that the consignments in question before him should be assessed on their invoice value because the charges in the show cause notice had failed.\n<\/p>\n<p>3. The respondents have filed no affidavit in reply to this petition. It is not in dispute that the charges levelled in the show cause notice issued to the petitioners are nearly identical to the charges levelled against M\/s. Mirah Exports (P) Ltd. in the case decided by the 2nd respondent. The order passed by the 2nd respondent binds the respondents and they must effect clearance of the ball bearings in question in this petition on their invoice value.\n<\/p>\n<p>4. I may mention that against the order of the 2nd respondent the respondents preferred an appeal to CEGAT which is pending, but in which stay of the order impugned thereby was refused.\n<\/p>\n<p>5. In the result, the petition is made absolute in terms of prayers (b) and (c)(i) and (ii).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Bombay High Court Chunilal Prabhudas And Co. Pvt. &#8230; vs The Union Of India (Uoi) And Ors. on 7 April, 1987 Equivalent citations: 1988 (17) ECR 138 Bombay Bench: S Bharucha JUDGMENT 1. This writ petition concerns the import of SKF ball bearings by the petitioners through the indenting agents of SKF in India, namely, [&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":[11,8],"tags":[],"class_list":["post-240973","post","type-post","status-publish","format-standard","hentry","category-bombay-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Chunilal Prabhudas And Co. Pvt. ... vs The Union Of India (Uoi) And Ors. on 7 April, 1987 - 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\/chunilal-prabhudas-and-co-pvt-vs-the-union-of-india-uoi-and-ors-on-7-april-1987\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Chunilal Prabhudas And Co. Pvt. ... vs The Union Of India (Uoi) And Ors. on 7 April, 1987 - Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/chunilal-prabhudas-and-co-pvt-vs-the-union-of-india-uoi-and-ors-on-7-april-1987\" \/>\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=\"1987-04-06T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2016-01-06T12:50:40+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=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/chunilal-prabhudas-and-co-pvt-vs-the-union-of-india-uoi-and-ors-on-7-april-1987#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/chunilal-prabhudas-and-co-pvt-vs-the-union-of-india-uoi-and-ors-on-7-april-1987\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"Chunilal Prabhudas And Co. Pvt. &#8230; vs The Union Of India (Uoi) And Ors. on 7 April, 1987\",\"datePublished\":\"1987-04-06T18:30:00+00:00\",\"dateModified\":\"2016-01-06T12:50:40+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/chunilal-prabhudas-and-co-pvt-vs-the-union-of-india-uoi-and-ors-on-7-april-1987\"},\"wordCount\":342,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"articleSection\":[\"Bombay High Court\",\"High Court\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/chunilal-prabhudas-and-co-pvt-vs-the-union-of-india-uoi-and-ors-on-7-april-1987#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/chunilal-prabhudas-and-co-pvt-vs-the-union-of-india-uoi-and-ors-on-7-april-1987\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/chunilal-prabhudas-and-co-pvt-vs-the-union-of-india-uoi-and-ors-on-7-april-1987\",\"name\":\"Chunilal Prabhudas And Co. Pvt. ... vs The Union Of India (Uoi) And Ors. on 7 April, 1987 - Free Judgements of Supreme Court &amp; High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"1987-04-06T18:30:00+00:00\",\"dateModified\":\"2016-01-06T12:50:40+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/chunilal-prabhudas-and-co-pvt-vs-the-union-of-india-uoi-and-ors-on-7-april-1987#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/chunilal-prabhudas-and-co-pvt-vs-the-union-of-india-uoi-and-ors-on-7-april-1987\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/chunilal-prabhudas-and-co-pvt-vs-the-union-of-india-uoi-and-ors-on-7-april-1987#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Chunilal Prabhudas And Co. Pvt. &#8230; vs The Union Of India (Uoi) And Ors. on 7 April, 1987\"}]},{\"@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":"Chunilal Prabhudas And Co. Pvt. ... vs The Union Of India (Uoi) And Ors. on 7 April, 1987 - 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\/chunilal-prabhudas-and-co-pvt-vs-the-union-of-india-uoi-and-ors-on-7-april-1987","og_locale":"en_US","og_type":"article","og_title":"Chunilal Prabhudas And Co. Pvt. ... vs The Union Of India (Uoi) And Ors. on 7 April, 1987 - Free Judgements of Supreme Court &amp; High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/chunilal-prabhudas-and-co-pvt-vs-the-union-of-india-uoi-and-ors-on-7-april-1987","og_site_name":"Free Judgements of Supreme Court &amp; High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"1987-04-06T18:30:00+00:00","article_modified_time":"2016-01-06T12:50:40+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":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/chunilal-prabhudas-and-co-pvt-vs-the-union-of-india-uoi-and-ors-on-7-april-1987#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/chunilal-prabhudas-and-co-pvt-vs-the-union-of-india-uoi-and-ors-on-7-april-1987"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"Chunilal Prabhudas And Co. Pvt. &#8230; vs The Union Of India (Uoi) And Ors. on 7 April, 1987","datePublished":"1987-04-06T18:30:00+00:00","dateModified":"2016-01-06T12:50:40+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/chunilal-prabhudas-and-co-pvt-vs-the-union-of-india-uoi-and-ors-on-7-april-1987"},"wordCount":342,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["Bombay High Court","High Court"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/chunilal-prabhudas-and-co-pvt-vs-the-union-of-india-uoi-and-ors-on-7-april-1987#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/chunilal-prabhudas-and-co-pvt-vs-the-union-of-india-uoi-and-ors-on-7-april-1987","url":"https:\/\/www.legalindia.com\/judgments\/chunilal-prabhudas-and-co-pvt-vs-the-union-of-india-uoi-and-ors-on-7-april-1987","name":"Chunilal Prabhudas And Co. Pvt. ... vs The Union Of India (Uoi) And Ors. on 7 April, 1987 - Free Judgements of Supreme Court &amp; High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"1987-04-06T18:30:00+00:00","dateModified":"2016-01-06T12:50:40+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/chunilal-prabhudas-and-co-pvt-vs-the-union-of-india-uoi-and-ors-on-7-april-1987#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/chunilal-prabhudas-and-co-pvt-vs-the-union-of-india-uoi-and-ors-on-7-april-1987"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/chunilal-prabhudas-and-co-pvt-vs-the-union-of-india-uoi-and-ors-on-7-april-1987#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"Chunilal Prabhudas And Co. Pvt. &#8230; vs The Union Of India (Uoi) And Ors. on 7 April, 1987"}]},{"@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\/240973","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=240973"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/240973\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=240973"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=240973"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=240973"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}