Export Value - Judgment Search Results

Abl International Ltd. and anr. Vs. Export Credit Guarantee Corporatio ...

Court: Supreme Court of India

Reported in: [2004]118CompCas213(SC); 2004(1)CTLJ1(SC); 109(2004)DLT415(SC); JT2003(10)SC300; 2003(10)SCALE81; (2004)3SCC553

..... an admitted fact that the kazakhstan government which guaranteed the payment of consideration for the exported goods while admitting its liability also defaulted for its own reasons consequently the appellants could ..... that he is justified in withholding payment of the contract price or the gross invoice value of the said goods for the reason mentioned therein the said clause contemplates alternate .....

Exporters of W.A. and anr. Vs. M.S.T.C. and ors.

Court: Kolkata

Reported in: (2003)2CALLT271(HC)

s k mukherjee j 1 let the affidavit of service filed in court today be kept with the record 2...

Gokuldas Exports Vs. JaIn Exports (P) Ltd.

Court: Supreme Court of India

Reported in: 2003(90)ECC806; 2003(157)ELT243(SC); JT2003(Suppl1)SC14; 2003(7)SCALE242; (2003)10SCC338

..... to the suit are in import export business the appellant obtained an import licence of the value of rs 1 91 28 382 ..... advance and impressed licences issued under the import policy for registered exporters may be considered by the licencing authorities concerned on merits ..... of the period of validity of rep licenses issued against exports could be entertained revalidation of the licence is not normally .....

The State of Himachal Pradesh and ors. Etc. Vs. Yash Pal Garg (Dead) b ...

Court: Supreme Court of India

Reported in: JT2003(4)SC413; 2003(4)SCALE448; (2003)9SCC92; [2003]3SCR1056

burdens the trade and commerce c so long as the tax remains compensatory or regulatory it cannot operate as a hindrance

Lucky Exports Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in: (2003)(153)ELT589Tri(Bang.)

..... nor the declared amount of value addition took place and that the apparent value addition that results from a comparison of the import value and the export value is illusory as it results ..... and therefore it was established that the goods imported were subsequently exported without any intrinsic value addition and merely fob value of goods were jacked up to meet the exim policy requirements .....

Taarika Export and anr. Vs. Union of India (Uoi) and anr.

Court: Delhi

Reported in: 2003VAD(Delhi)261; 105(2003)DLT569; 2003(69)DRJ392; 2003(90)ECC107; 2004(171)ELT163(Del)

..... utilised by you and also failed to fulfill the balance export obligation for fob value of rs 27 20 462 within stipulated time and thus ..... utilised by you and also failed to fulfill the balance export obligation for fob value of rs 27 20 462 within stipulated time and thus ..... utilised by you and also failed to fulfill the balance export obligation for fob value of rs in the present case the show cause .....

Adani Exports Ltd. and ors. Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

of the goods vinubhai patel an employee of gujarat state export corporation had stated that the liability on account of these

South India Exports Rep. by Its Partner Mr. Indermal Ramani Vs. the Jo ...

Court: Chennai

Reported in: 2004(91)ECC555; (2004)1MLJ489

..... available which had the capacity of manufacturing the exported goods which these exporters had exported allegedly utilising the imported raw materials he points ..... only in respect of the sixteenth licence wherein the import values are rs 24 47 46 004 and rs 26 43 ..... are empowered to investigate even in case of discharge of export obligation and redemption of advance licences customs authorities are .....

Falcon Marine Exports Ltd. Vs. Commissioner of Cus.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in: (2004)(165)ELT558Tri(Bang.)

..... invoiced price 4 we have considered the submissions made by both sides for determining the value for export recourse to section 14 1 of the customs act 1962 is required to be ..... commissioner in his order in original for rejecting the value declared by appellants has relied on the value declared for pud shrimps normally exported through ports of visakhapatnam and chennai and on price .....

Merchant Export Ltd. Vs. C.C.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2003)(162)ELT466TriDel

..... no difference it is settled law that realization of the declared export value by the exporter does not prove that export value had been correctly declared facts and circumstances of this case point only in ..... s findings are fully supported by documentary evidence on record and that misdeclaration of export value and market value of the goods with intent to claim depb credit hugely in excess of what .....