Important - Judgment Search Results

Ashok Layland Ltd. Vs. Controller of Imports and Exports

Court: Chennai

Reported in: 1999(105)ELT30(Mad)

..... with the prescribed policy para 323 4 of the handbook of import export procedure 1984 85 would be applicable only to applications where ..... into effect 7 the learned counsel relied on the handbook of import export procedure 1985 88 and referred to paragraphs 323 and 327 ..... the height of injustice 10 paragraph 323 of the handbook of import export procedure 1985 88 provides for time limit for submission of .....

Standard Electronic Products Vs. Commr. of Cus. (imports)

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2003)(162)ELT676Tri(Mum.)bai

..... liability and therefore the matter is proceeded with the appellants had imported gas cylinders and claimed clearance of empty cylinders at nil rate ..... to the foreign suppliers within six months from the date of importation however the empty gas cylinders were not so re exported ..... rs 43 912 commissioner appeals observed that the containers have been imported in 1991 and that as against the period of six .....

Commissioner of Customs Vs. Chirag Import and Export

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1999)(111)ELT814TriDel

..... no 85 95 c e dated 18 5 1995 is not applicable to the respondents imported goods namely synthetic waste because some of the conditions therein have not been fulfilled by .....

M/S. Kitiku Imports Trade Pvt. Ltd. Vs. M/S. Savitri Metals Ltd.

Court: Mumbai

Reported in: 1999(1)ALLMR39; 1998(4)BomCR602

orderp s patankar j 1 this petition has been filed under section 12 of the arbitration and conciliation act 1996...

ishwarlal C. Surana Vs. Commr. of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

..... the addresses available in the documents to locate the importers however the importers were not found in any of the places the ..... west madras benefit society and not related to the importers 9 the import export code no 0494008644 allotted to m s sargam ..... goods no incriminating documents connecting the clearing agent with the importation as such have been recovered the circumstance highlighted against the .....

Mysore Breweries Ltd. Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in: (1998)(61)ECC277

..... the licensed capacity of each brewery and to enable the importers for the import licence they sent their proforma invoice dated 7 8 ..... clearance under a valid licence as actual users valid for the import of brewery hops 3 on receipt of intelligence investigations were ..... their pleas it was argued before the commissioner by the importers that brewery hop is an agricultural product and the price .....

Enjay Hotels P. Ltd. Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (1998)LC297Tri(Mum.)bai

..... obligation of receiving payments in freely convertible foreign currency through the usage of the imported capital goods the import of the marble slabs and its utility by the appellant in their five ..... which is much wider than that in the explanation to notification no 111 95 the import policy definition defines capital goods inter alia as meaning plant machinery equipment or accessories required .....

Shree Tirumala Udyog Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in: (1998)LC169Tri(Chennai)

..... misdeclaration of the particulars the exporter has tried to defraud the government its legitimate import revenue on import of such duty free raw materials to that extent which is otherwise not allowed ..... at question no 31 that they had manufactured the garbage bags out of the imported raw material imported by duty free and duty paid with regard to endorsement on the shipping bills .....

Vikshara Trading and Investment Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1999)63TTJ(Ahd.)141

..... such manufacturing loss as regards the profit on trading of imported goods and imported raw material we do not find any merit in ..... was no direct nexus between the manufactured goods and the goods imported and hence the assessee is not eligible for deduction under ..... by the assessee the profits resulting from the sale of the import entitlements were closely and intimately connected with the assessee s .....

Mass Impex Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1999)(106)ELT62TriDel

..... quantity of the identical goods was not substantially in same quantity as the goods imported by the importer the department had also not rebutted the submissions of the appellants that they had ..... transaction relied upon by the department related to a transaction between traders whereas they had imported the impugned goods directly from the manufacturer that the korea trading office had certified that .....