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Mar 31 2006

B.V. Star Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on: Mar-31-2006

pages of written submissions specifically pointed out that in the order of the Hon'ble Supreme Court dealing with B. V. Stars there is no confirmation to the Commissioner's order regarding confiscation or imposition of penalty and though there is … but when one sees the entire order of the Hon'ble Supreme Court pertaining to the appeal of M/s. B.V. Stars there is no penalty imposed and merely because there is a reference to the quantum of penalty while


Oct 10 2001

B.V. Jewels, B.V. Stars, Suresh K. Vs. Commissioner of Customs, Sahar,

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on: Oct-10-2001

cause notice duty was demanded on the physical shortage noticed in B.V. Stars and also on the alleged shortage of diamonds on diversification from B.V. … appeals. Since these appeals are filed against the common order of the Commissioner the applications are disposed off by this single order.2. The applicant units are situated inside the Santacruz Electronics Export Processing Zone (SEEPZ). The first … of duty subject certain conditions in the relevant notifications such as 196/87-Cus dated 05/05/1987 and 177/94-Cus dated 21/10/1994. Value addition norms are prescribed in the Import (Control) Policy from time to time. The requirement of maintaining accounts


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