Important - Judgment Search Results

Obron Impex Private Limited, L.D. Vs. Commissioner of Customs (import)

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2001)(137)ELT843Tri(Mum.)bai

..... act and further debar the firm and its directors from making imports receiving import licences ccps receiving any imported material from stc mmtc and any other canalising agency and also ..... the company and their directors from making imports from receiving import licences ccps receiving any imported material from canalising agencies and also importing materials under ogl this debarment was to .....

Indian Sugar and General Industry Export Import Corporation Ltd. Vs. C ...

Court: Chennai

Reported in: [2002]127STC339(Mad)

..... exemption for the goods specified in that entry 29 the conclusion therefore is inescapable that imported sugar is as much declared goods as is domestically manufactured sugar if the sucrose ..... the revenue that by limiting the exemption to sugar manufactured or produced in india sugar imported from outside would automatically be subjected to tax is a wholly erroneous assumption without specifying .....

Commissioner of Customs (import), Mumbai Vs. M/S. Jagdish Cancer and R ...

Court: Supreme Court of India

Reported in: AIR2001SC3161; 2001(77)ECC12; 2001(132)ELT257(SC); JT2001(6)SC244; 2001(5)SCALE11; (2001)6SCC483; 2001(2)LC1492(SC)

..... to confiscation and consequential orders thereon on the ground as in this case that the importer had violated the conditions of notification subject to which exemption of goods was granted without ..... 4 iii of the notification and had also failed to observe other conditions so the imported goods were liable to confiscation 5 the adjudicating authority held that installation certificate in terms .....

Commr. of Cus. (import) Vs. Hindustan Lever Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2001)(129)ELT485Tri(Mum.)bai

..... glycerine is required proposed denial of the exemption under value based advance licence for the import the importer waived issue of written notice and its written reply was considered and it was also ..... utilize the facilities available in its factory to refine the glycerine and therefore the imported glycerine would be suitable for use in the manufacture of toothpaste he therefore denied benefit .....

Commr. of C. (import). Vs. Bharat Forge Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2001)(134)ELT436Tri(Mum.)bai

..... respect of items which form part of a contract which was registered under the project import regulations cleared claiming benefit of assessment under heading 98 01 of the tariff adjudication ..... act therefore unless there is something specifically prohibiting any such classification either in the project import regulation or in the tariff or notification in question such reassessment could be claimed .....

Commissioner of Cus. (import) Vs. Lal International

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2001)(131)ELT312Tri(Mum.)bai

..... appeal is the value for assessment of cloves of tanzanian origin imported by the respondent the department after noting the declared value ..... of us 648 per tonne noted contemporaneous imports of cloves us 850 per tonne and proposed enhancement of ..... of the value since that enhancement was later questioned by the importer we think it desirable that the dy commissioner now pass .....

M/S. Indian Trading Corporation Vs. Commissioner of Customs (import)

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... as above 3 shri doiphode ld counsel submits that the importers had changed their address and therefore had not received the ..... intimation for personal hearing on merits he submits that the importers were transferee licence holders the goods exported were such as ..... that he could have explained the situation to the commissioner imports if they had received personal hearing intimation he further submits .....

Hindustan Lever Ltd. Vs. Commissioner of Customs (import)

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2001)(78)ECC433

..... claimed its clearance under an advance licence with a corresponding benefit of notification which permitted import of bleaching earth the department was of the view that activated bleaching earth and bleaching ..... activated he makes a distinction between activated bleaching earth which is an item allowed for import for such goods as perfumed glycerine soap and bleaching earth which was allowed against .....

Commissioner of Customs (import) Vs. M/S. Max India Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... for the respondents 2 m s max india limited the respondents imported polypropylene at the declared rate of us 520 c cif ..... pmt the loaded price was after making due adjustment thereto the importers then approached the commissioner appeals who set aside the lower ..... the platt s polymerscan prices without adducing any evidence of contemporary imports of identical or similar goods at higher prices on the .....

Ramesh Jagtiani Vs. Deputy Chief Controller of Imports and Exports

Court: Chennai

Reported in: 2001(131)ELT9(Mad)

..... an accused by the respondent complainant for the alleged offences under section 6 of the imports and exports control act 1947 and section 120 b ipc read with section 5 of ..... prosecution become persecution again depends upon the facts of a given case 6 it is important to notice in this case that already 19 witnesses have been examined and only two .....