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Sawhney Export House Pvt. Ltd. Vs. Commissioner of Customs (import)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2007)(118)ECC344

of the principle of unjust enrichment with regard to Section 27 read with Section 28E and 28D of Customs Act, 1962 to prove that they have not passed on the duty burden directly or indirectly to others. In view

Chemmanur Gold Refinery (P) Vs. Commissioner of Customs

Court : Authority for Advance Rulings

Subject : Customs

Appellants: Chemmanur Gold Refinery (P) Limited Vs.1. The applicant filed this application under Section 28H of the Customs Act, 1962 (for short "the Act") praying this Authority to pronounce advance rulings on the following questions: a) Whether we … therewith that there is an intention to set up a joint venture with a non-resident in terms of Section 28E (c) (b) of the Act; (ii) the questions as raised at serial No. 8 of the application along

A. Tex (India) Private Ltd. Vs. Commissioner of Customs

Court : Authority for Advance Rulings

Subject : Land Acquisition

Reported in : (2004)(94)ECC102

Amarjeet Singh, Director and Prashani, A.R.For Respondents/Defendant: K.R. Bhargav, Commissioner (Export) and B.B.Mahapatra, Addl. Commissioner for the Department Customs Act, 1962 - Sections 25(1), 28E, 28H, 28H(1), 28H(2) and 28I(2); Customs Tariff Act, 1975 - Section 3(1) Advance Ruling

Commr. of Cus. (Preventive) Vs. Dungarmal Mohata

Court : Kolkata

Subject : Customs

Acts : Customs Act, 1962 - Sections 108, 112, 115, 123 and 130A

Reported in : 2006(200)ELT522(Cal)

P.N. Sinha, J.1. The facts giving rise to the filing of this application under Section 130A of the Customs Act, 1962 by the applicant Commissioner of Customs (Preventive), West Bengal, Calcutta may be summarised as follows:2. On 13.7.99 the

In Re: A. Tex (India) Pvt. Ltd.

Court : Authority for Advance Rulings

Subject : Land Acquisition

Reported in : (2004)(168)ELT27AAR

Commissioner 1. The applicant, M/s. A. Tex (India) Private Limited, filed this application under Section 28H of the Customs Act, 1962 (hereinafter referred to as "the Act") seeking an advance ruling in respect of the following questions : Can … of matters enumerated in Sub-section (2) of the Section 28H.The term "applicant" is defined in Clause (c) of Section 28E thus : (i) a non-resident setting up a joint venture in India in collaboration with a non-resident or

M/S Vaibhav International vs the Commissioner of Customs

Court : Karnataka

2.1 It is contended that 06.12.2024, a Seizure Memo was issued by the respondents under Section 110 of Customs Act, 1962 (for short, the “Customs Act”) for seizing 28MTs of Areca Nuts of BOE 5470956 dated 06.09.2024 - based … finds that such an argument by the department is completely alien to the concept of advance ruling. Section 28E(b) of the Customs Act inter-alia states that 'advance ruling' means a written decision on any of the questions