Tanfac Industries Ltd. Vs. the Assistant Commissioner of Customs, Customs Division

Decided On : Apr-20-2009

Court : Chennai

LAW: Section 61(2, the Customs Act, Section 58, the Customs Act, Chapter heading, the Customs Tariff Act, Section 18, the Customs Act, Section 61(2(i, Section 61 of the Act.4, Section 25, Section 3, the Customs Tariff Act, Section 25, Section 25, Section 61(2, Section 61(1, Section 61(1, Section 61(1)(2, Section 61(1)(2, Section 61(2, Section 61(2, Section 61, the Customs Act

PERSON: Prabha Sridevan, Grade Flourspar, Advance Licence, Advance Licence, Duty Drawback, Hitherto, Scale 499, Advance Licence, Advance Licence

NORP: J.1

CARDINAL: three, 26/07, 96/2004, 2, 1/2005, 25, 88, 12, 169, 176, 14, 473/07/2005, 194, 21.10.2004, 173, 1996(88)ELT12(SC, 2008(223, 287, 2001(133)ELT263(Cal, three, only one, two

ORG: Substantial Questions of Law, the Customs Circular No, the Customers Bonded, The Bills of Entry, The Appellate Authority, Tribunal, the Central Government, the Customs Tariff Act.6, Pratiba Processors v. Union of India 1966, ELT, SC, the Supreme Court, Sections 15, the Import-Export (Trade) Policy, Government, the Advance Licence, Open General Licence, Customs, Customs Board, Licence, the Import Policy, the Supreme Court, Senior Standing Counsel, Pratiba, Counsel, Tribunal, Seshasayee Paper and Boards Ltd., Customs, CENVAT Credit, Circular, IndiaMinistry of Finance, Department of Revenue)Central Board of Excise & Customs, Board's Circular No, Customs, Board, Customs, Department, the Foreign Trade Policy, Customs, Cenvat, Customs, Board, inter alia, the Apex Court Judgment, ELT, Kanoongo Estate P. Ltd., DEEC Scheme, DEEC, Customs, Calcutta, Indian Rayon & Industries Ltd., the Ministry of Commerce, Customs, The Ministry of Commerce, DEEC Scheme, the Supreme Court, the DEEC Scheme, Customs, the Supreme Court, DEEC Scheme

DATE: 90 days, 1962, 1975, 90 days, 25, 59, 61, 68, 1990-93, 2004-07, 2006, DEPB.2, 21.7.2006, 2004-09, 2004, 1962, 14.2.2006

GPE: Cuddalore, India, New Delhi, duty.6, list.12

LOC: appellant.5

WORK_OF_ART: Scheme, Duty Exemption Scheme, Duty Exemption Scheme

FAC: interference.10

TIME: 26/2007-Cus, 59/2004-Cus

PRODUCT: Circular, Circular