Atul Commodities Pvt. Ltd. and ors. Vs. Commissioner of Customs, Cochin-9

Decided On : Feb-24-2009

Court : Supreme Court of India

LAW: Section 5, Section 124, the Customs Act, the Customs Act, Section 5 of Foreign Trade (Development and Regulation) Act, Section 5, Section 5, Section 5, Section 5 ofThe Foreign Trade (Development and Regulation, Section 5, Section 3, Section 3, Section 5, Section 6, Section 6(3, Section 5 of the 1992 Act, Section 5 of the 1992 Act

PERSON: S.H. Kapadia, Photocopier Machines, Vide Order, Nos, Photocopier Machines, S.K. Bagaria, Advance Licencing, Passbook, Shri K. Radhakrishnan, Order, Gazette, Handbook, Handbook, Policy, Suchprocedures, Schedule, Suchprocedures, Vol.1, Handbook, Vol.1, Handbook, EPCG, Photocopier Machines, M.K. Parimoo, Handbook, Vol.1, Circular Nos, Order, Gazette, Order, Gazette, Exim Policy, Handbook, Notification No, Notification, Nos, Handbook, Handbook, Nos, Handbook, Notification No

CARDINAL: 2999, 2007:1, 7.4.2006, 15/05, 4., 1.9.2004, 25.2.2005, 2.17, 20, 23.2.2005, 2.17, 3.3.2005, 21.8.2003, 2.33, 16, 19, two, 11.3.2005, 2.17, 19, 2.17, 11.3.2005, 31/05, 16/03, 19/03, 20/05, 16/03, 19/03, 9.10, 52/2005, 31/05, 1.3, 19.10.2005.Judgment, 11.5.2005, One, 9.12, 16/03, 19/03, 20/05, three, three, three, three, three, three, 20, 23.2.2005, 2.17, 5.1, 2.17, 20, 23.2.2005, 20/05, 2.1, 20/05, 2.17, 2.17, 20/05, 20/05, 5.1, 2.17, 20/05, 2.17, 2.1, 2.2, 2.17, 20/05, 1/2004-09, 31.8.2004, 1/, 1.2, 6, 19, 1.4, 2.1, 2.4, 2.16, 8, 5.1B, 441, 5.3, 2.4, 2.33, ITC(HS):Col.3, Two, 4, 2.11, 30, 93 00, 99 00, 16, 29.9.2003, 16(RE-2003)/2002, 29, 2002-, 5.1, 19, 11.11.2003, 19, 16, 29.9.2003, 20, 23.2.2005, 19, 10, 10, 10, 2.33, 1.3, 16/03, 19/03, 2, 2.3, 1/2004-09, 1.9.2004, three, 16/03, 19/03, 20/05, two, two, 31, 20, 20/05, 16/03, 19/03, 1, 16/03, 2.33, 16, 16/03, 16/03, 19/03, 16/03, 19/03, 2.17, 2.33, 2.17, 2.17, 2.17, 2.33, 16/03, 19/03, 20, 23.2.2005, 20/05, 16/03, 19/03, 1, 20/05, 19/03, 20/05, 3, 20/05, 2.17, 5.1, 2.17, 2.33, two, 20/05, 2.17, 2.17, 3, 20/05, 2.17, One, 2.33, 31, 19.10.2005, 31, 5259, 2007:24, 15.1.2007, 2999/07, three

ORG: the Division Bench, Kerala High Court, Department, Tribunal, Atul Commodities Pvt, CC, Photocopying Machines, the Foreign Trade (Development and Regulation, the Central Government, FTP, CoC, DGFT, FTP, the Customs House, Cochin, Cochin, Capital Goods, the Handbook of Procedures 2002, DGFT No, EPCG Scheme(s, FTP, Tribunal, Tribunal, Department, the High Court, the High Court, DGFT, FTP, Kerala High Court, the Andhra Pradesh High Court, GoI, FTP, Tribunal:12, the Larger Bench of CESTAT, the Larger Bench, FTP, Tribunal, the High Court, EPCG, EPZ Scheme(s, Scheme, EPCG, FTP, Schemes, Schemes, Schemes, GoI, DGFT, the Foreign Trade (Development and Regulation, Counsel, DGFT, DGFT, FTP, ITC(HS, the Handbook of Procedures, Learned Counsel, DGFT, EPCG, ITC(HS, Learned Counsel, the High Court, Counsel, FTP, Learned Counsel, FTP, FTP, FTP, FTP, DGFT, FTP, FTP, Counsel, FTP, FTP, FTP, FTP, the Handbook of Procedures, ITC(HS, ii)GOVERNMENT OF INDIAMINISTRY OF COMMERCE, the Foreign Trade (Development and Regulation, the Foreign Trade Policy, Central Government, the Foreign Trade Policy, General of Foreign Trade, the Government of India, the Foreign Trade (Development and Regulation, The Central Government, The Central Government, the Central Government, the Foreign Trade Policy, The Central Government, aAmendments 1.3 Notification, Public Notices, Export/ Importpolicies, ITC(HS, a Public Notice, the ForeignTrade Policy, ITC(HS, PROMOTION CAPITAL GOODS SCHEMEEPCG Scheme 5.1, Customs, EPCG, EPCG, the CentralBoard of Excise, Customs, CVD, Scientific or Research, Development(R&D, industry.9.12 ', Capital Goods', Second Hand Capital Goods-2.33, a Chartered Engineercertificate, Restrictions, `State Trading Enterprise, STE, STE, FreeParts, ITS(HS, the Licensing Authorities, Government of IndiaMinistry of Commerce & IndustryDepartment of CommerceDirectorate General of Foreign TradeUdyog Bhawan, AirConditioners, Policy Circular, Second Hand Personal, Photocopier Machines, Air Conditioners, the Provisions of Para 2.17, Second Hand Photocopier Machines, Air Conditioners, Personal Computers, Air Conditioners, Licensing Authorities, 23/02/2005ToAll Licensing Authorities, Air Conditioners, Circular, Second Hand Diesel Generating Sets, KVA, the Foreign Trade, KVA, Licensing Authorities, the Foreign Trade (Development and Regulation, the Foreign Trade Policy, Central Government, amendments:1, The Paragraph of Para 2.17, Chacko, Foreign Trade, the Central Government, the Central Government, the Central Government, the Official Gazette the Exim Policy, DGFT, the Central Government, Central Government, FTP, DGFT, FTP, ITC, HS, DGFT, FTP, FTP, the Central Government, DGFT, Central Government, the Central Government, Policy Circular(s, Central Government, DGFT, Trade, Statute, FTP, the Central Government, DGFT, DGFT, Department, FTP, FTP, DGFT, FTP, FTP, FTP, FTP, FTP, FTP, the Handbook of Procedures, Interpretation of Circular No, FTP, FTP, DGFT, Vide, FTP, FTP, EPCG, EPCG, the Larger Bench, Tribunal, Tribunal, the Central Government, Department, the High Court, Atul Commodities Pvt, Department, the Larger Bench of CESTAT, M/s Atul Commodities Pvt, Department

DATE: 12.7.2005, 1992, 31.8.2004, 31.3.2009, January, 2005, 2004-09, 1962, 2004-09).7, less than 10 years old, 29.9.2003, 11.11.2003, 11.11.2003, 11.5.2005.10, 7.4.2006, 2004-09, 19.10.2005, 1992, 2004- 09, 2004-09, 1992, '1992 Act', 2004-09, 19.10.2005, 2004-09, 19.10.2005, 2.3, 2004-09, 1992, 2002-07, 2004-09, 2004-09NEW, the 31st August, 2004, 1992, No 22 of 1992, 2004-09, 2004-09, September, 1992, 1992, 5, 15, 16, 2004-09, 1992, 2002-2007, September, 2004, 31st March, 2009, 2002-07)(emphasis, 8 years, or(iii, 9009, 11 00, 21 00, Free9009, 22 00, Free9009, 91 00, Free9009, Free9009, 2002-07, more than ten years old.3, 2002-07, less than ten years old, 2004-2009, 2002-2007, less than 10 years old, 2004-09, more than 10 years old, 19th October, 2005S.O., 1992, 1992, 2004-09, 1992, 2004-09, 1992, 31.8.2004, 2004-09, 31.8.2004, 19.10.2005, 19.10.2005, 19.10.2005, 19.10.2005, 19.10.2005, 19.10.2005, January, 2005, January, 2005, 23.2.2005, 2002-07, 2002-07, 2002-07, more than 10 years old, more than 10 years, more than 10 years old, 29.9.2003, January, 2005, 2002-07, 2004-09, 2004-09, 2002-07, 2002-07, 2004-09, 2004-09, 2002-07, 2002-07, more than 10 years old, less than 10 years old, 2004-09, 2004-09, 2004-09, 2004-09, 19.10.2005, 19.10.2005, 11.5.2005, 3226, 3977

WORK_OF_ART: the Exim Policy, the Larger Bench of the Tribunal, the Larger Bench, Scheme, the Larger Bench of the Tribunal, the Larger Bench of, Scheme, the Scheme of the 1992 Act, the Handbook of Procedures:(i) Notification No, the Handbook of Procedures(2004-09):Para, The Import of second, 'Second Hand Goods', Policy Circular No, Second Hand Photocopiers, Second Hand Photocopiers, the Scheme of the 1992 Act, the Handbook of Procedures, Policy circular No, the Larger Bench of the Tribunal

GPE: JDGFT, ITC(HS, Counsel, Counsel, Counsel, Counsel, Counsel, Counsel, Counsel, Counsel, Counsel, Counsel, ITC(HS, ITC(HS, Freevia, Thermo, New Delhi, New Delhi, DGFT.Sd/-, Policy, India

ORDINAL: second, second, second, second, second, second, second, second, first, second, second, second, second, second, second, second, second, Second, second, second, second, second, second, second, second, second, second, Second, second, second, second, second, second, second, second, second, second, second, second, second, second, second, Second, second, second, second, second, first, second, second, Firstly, second, second, second, Secondly, second, second, second, second, second, second, second, second, second, second, second, second, second, second, second, second, first, second, second, second, second, second, second, second, second, second, second

LOC: Policy, Policy, Policy, Policy, Policy, Policy, Policy, Policy, Policy, Govt, Policy, Policy, Policy, Policy

FAC: Policy, the Official Gazette, the Gazette of India

PRODUCT: Circulars, Circulars, Notes, 92 00, Para 2.17, Para 2.33, Para 2.17, Para 9.10, Para 2.33, Para 5.1, Para 5.1, Para 2.17, Para 5.1, Para 2.17, Para 2.33, Para 2.17, Para 2.33, Para 1 of Policy, Para 2.17, Para 2.17, Para 2.33, Para 2.33, Notification, CC.23

PERCENT: 100%, 5%, 0%, is10%, 80%

EVENT: Sections 5, the 1992 Act, the 1992 Act, the 1992 Act

NORP: Automatic