Commissioner of Customs (Sea) Vs. Customs Excise and Service Tax Appellate Tribunal and Gaur Impex

Decided On : Apr-24-2009

Court : Chennai

LAW: Section 11(o, the Customs Act, the Customs Act, Section 28(1, the Customs Act, Section 111(o, Section 111(o, Section 28(1, Section 111(o, Chapter Heading, the Customs Act, Section 111(o, Section 25(1, Section 3, the Tariff Act, Section 111(o, the Customs Act, Section 167(8, the Customs Act, Section 111, the Customs Act, the Customs Act, the Customs Act, Section 4G, Section 4G of, the Customs Act, Section 4G of Imports and Exports (Control) Act, Section 111(o, Section 111 of the Act, Section 111 of the Act, Section 111 of the Act, Section 111 of the Act, the Customs Act, Section 111(o).10, Section 111(o, Section 167(8, Section 3 of the Import & Exports (Control) Act, Section 3 of Act XVIII, the Customs Act, the Customs Act, Section 108, the Customs Act, Section 108, the Customs Act, Section 111(o, the Customs Act, Section 108, the Customs Act, the Division Bench, 445.162, Section 111(o

GPE: T.S., Sivagnanam, Counsel, question.5, obligation.10, Sampat Raj Dugar, Tribunal.12, Counsel, India, India, Moradabad, Delhi, New Delhi, Bombay, W.A., India, JDGFT, New Delhi, Sampat Raj Dugar, Titan, separately.33

NORP: J.1, Mt.Tonns, Rules, Goods

PERSON: S. Udayakumar, B. Sathish Sundar, Advance Licence, Advance Licence, Advance Licence, S. Udayakumar, Act.14, B. Satish Sundar, Schedule, Licence, User Licence, Advance Licence, Sampath Raj Dugar, Sampath Raj Dugar, C.A. Sundaram, D. Boormull, D. Bhoormull, Advance Licence, Madras, V.S. Sirpurkar, Sampath Raj Dugar, S. Udyakumar, Mustafa, Licence, Sampat Raj Dugar, Appellants, Sampat Raj Dugar, Advance Licence, Advance Licence

ORG: Senior Standing Counsel, Customs, CESSTAT, Copper Scrap, Duty of Customs, Directorate of Revenue, Intelligence, Chennai, DRI, Department, Act.6, inter alia, DEEC, Department, the Appraising Group, The Adjudicating Authority, The Adjudicating Authority, CESSTAT, The Tribunal, Department, DRI, Tribunal, Tribunal, Tribunal, the Adjudicating Authority, Tribunal, the Judgment of the Hon'ble Supreme Court, Union of India, Tribunal, Customs, the Licence Policy, Open General Licence, Tribunal, the Commission of Customs (Imports, M/s Aglow Exports, Tribunal, M/s Aglow Exports, Tribunal, Department, Senior Standing Counsel, Customs, the Advance Licence, the Customs Notification No, Senior Standing Counsel, Department, Sections, DRI, BG, Import Against Annual Advance Licence With Actual User Condition Exemption, The Central Government, Customs, the Customs Tariff Act, Additional Duty Levyable, the Licensing Authority, the Licensing Authority, Foreign Trade (Development and Regulation, Customs, JP Nagar, Moradabad, DRI, DRI, Bills of Entry, Manufacturer - Exporter, Tribunal, DRI, License, Tribunal, the Hon'ble Supreme Court, Titan Medical System v., CC, the Licencee Authority, the Customs Authority, Tribunal, Tribunal, the Judgment of Hon'ble Supreme Court, Union of India, Tribunal, OGL, the Commissioner of Customs Import, The Learned Counsel, Tribunal, East India Commercial Co., the Hon'ble Supreme Court, the Sea Customs Act, The Hon'ble Supreme Court, the Sea Customs Act, The Learned Counsel, the High Court, the Judgment of the Hon'ble Supreme Court, The Learned Counsel, the Judgment of the Hon'ble Supreme Court, Union of India, the Hon'ble Supreme Court, Clauses (d), Clauses, East India Commercial Co. Ltd., The Collector of Customs, The Learned Counsel, the Division Bench Judgment, Court, Department, Additional Central Government Standing Counsel, The Learned Counsel, Staple Pins, Counsel, Counsel, Collector of Customs, Ors, the Learned Counsel, Staple Pins, the Value Based Licence, Value Based Advance Licence, Staple Pins, Petitioners, Staple Pins, Collector of Customs, Ors, the Department also.24, the Learned Counsel, Titan Medical System Case, the Hon'ble Supreme Court, the Licensing Authority the Customs Authority, The Learned Counsel, Court, ELT, Lordship Mr., the Hon'ble Supreme Court, East India Commercial Company, Titan Medical System, the Judgment of the Hon'ble Supreme Court, the Judgment of the Hon'ble Supreme Court, Union of India, Najibai Trading Co., the Hon'ble Supreme Court, The Learned Standing Counsel, the Judgment Hon'ble Supreme Court, The Hon'ble Supreme Court, the Hon'ble Supreme Court, Bench, the Hon'ble Supreme Court, Sheshank Sea Foods Pvt, UOI, the Hon'ble Supreme Court, Customs Duty, Appellants, The Customs Authorities, Import and Export, the Ministry of Commerce, Government of India, the Customs Authorities, the Customs Authorities, the Central Board of Excise, Customs, Exemption Notification, Appellants, Exemption Notification, Authority, Appellants, the Customs Authorities, The Judgment of the Hon'ble Supreme Court, East India Commercial Co., the Sea Customs Act, Import or Export, the Sea Customs Act, The Hon'ble Supreme Court, Titan Medical Systems, Titan Medical Systems, Authority, the Licensing Authority, DRI, the Hon'ble Supreme Court, UOI, the Judgment of the Apex Court, the Judgment of the Division Bench, Court, Judgment, Court, the Writ Petition, the Judgment of the Hon'ble Supreme Court, East India Commercial Company, Titan Medical Systems, the Customs Authorities, Court, the Hon'ble Supreme Court, Sheshank Sea Foods, the Supreme Court, Customs, the Customs Authorities, the Customs Authorities, Customs, Learned Senior Counsel, Department, Clause, the Learned Senior Counsel, Court, the Hon'ble Supreme Court, Sheshank Sea Foods, the Appellant Department, DRI, Copper Scrap, Customs Notification No, Customs Notification, DEEC Scheme, Copper Scrap, the Investigation Agencies, Department, Court, Actual User Condition, Actual User Condition, OGL, Tribunal, Tribunal, Tribunal, the Bank Guarantee, Court, Department, Bank Guarantee, Department

ORDINAL: second, second, second, second, second, second, second, second, second, second, second, second, second, second, second, second, second, second, second, second, second, second, second, first, first, third, second, second, first, third, second

DATE: 16.12.2003, 1962, 20.11.2001, 29.4.1999, thirty days, 10.7.2001, 10.4.2003, about 1 years, 10.7.2001, 18 months, 21.11.2002, 18 months, 29.4.1999, 1975, the earlier period, September 2001 to November 2001, 10.1.2003, 1878, 1947, five years, 1993, 203/92, 1975CriLJ545, 1975CriLJ545, 1993, 2004, 57, 2007 12, 2003, 2007, 13th May, 1969, 1947, 1947, 1947, 1947, 1962, 2004, September, 2001 to November, 2001;(viii, 10.04.2003

CARDINAL: 48/99, 1962.3, four, 86.963, four, four, 48/99, 6.3.2003, 48/99, 30,63,748/-, 5.6.2003, 20, 30,63,748/-, 10, 14.3.2002, 1992(58)ELT163(SC, 74.01, 150/02, 48/99, 48/99, 48/99, five, 48/99, 6.65, 10.1.2003, 14.3.2002, 7.4A, 1992.17, 6.3.2002, two, three, three, 445.162, 86.963, 4, 10.3.2003, 14.3.2002, 1992(58)ELT163(SC, 1990(46)ELT527(Bom, 1992(58)ELT163(SC, three, four, 1993(68)ELT319(Mad, 353, 354, 1.4.1992, 10, 12, 353, 354, 177, 1996(88)ELT626(SC, 391, 161, 12, FERA.26, 1996(88)ELT626(SC, 9.5.2002, 6.3.2003, 177, 57, 30/97, 445.162, 48/99, 445.162, 1962.32, 15,00,000/-, 15,00,000/-

QUANTITY: 86.963 metric tons, 86.963 metric

PRODUCT: Appellant, Respondent, Section 167(8, Respondent, Section 167(8, the Copper Scrap

LOC: Importer, Importer, Importer, Importer, Importer, Importer, Importer, East India, Madras, Madras, Judgment, Respondent, Importer, South India

FAC: Basti Gajurala

WORK_OF_ART: a Judgment of the Mumbai Tribunal, Export and Import Policy

TIME: 1983(13)ELT1342(SC

PERCENT: 50%