Importing - Judgment Search Results

Union of India Through the Chief Controller Imports and Exports Udyog ...

Court: Punjab and Haryana

Reported in: AIR1994P& H133

..... order of respondent debarring the petitioner in his individual capacity from the receipt of import licences imported goods is erroneous even the imposition of penalty on he petitioner was illegal however ..... annexure p 1 imposing the penalty and debarring its proprietor partners from receipt of import licenses imported goods for a period often years cannot therefore apply to the writ petitioner who .....

Bejoy Bhusan Sen Alias B.B. Sen Vs. Deputy Chief Controller of Imports ...

Court: Kolkata

Reported in: (1994)2CALLT12(HC),98CWN701

..... punishable under section 120b read with section 5 of the import and export control act 1947 since the aforesaid alleged offence ..... for alleged commission of offence punishable under section 5 of the import and export control act 1947 hereinafter shortened into act whereupon ..... customers of martin burn ltd martin burn ltd used to import spare machinaries etc from duncan brothers for its tea gardens .....

Authur Import Export Co. Vs. Union of India

Court: Mumbai

Reported in: 1993(66)ELT168(Bom)

..... till december 31 1990 in pursuance of the revalidation the petitioners placed order for import and registered the contract with syndicate bank the respondents in the meanwhile preferred appeal ..... pay the costs of the petition customs supplementary licence petitioner applied for licence to import waste yarn supplementary licence granted petitioner applied for revalidation of licence as validity period .....

Babubhai Chandulal Mody Vs. Official Liquidator, Atlas Import and Expo ...

Court: Chennai

Reported in: [1996]86CompCas580(Mad)

..... company petition no 91 of 1978 in the matter of atlas import and export co pvt ltd in liquidation application no 1094 ..... filed by babubhai chandulal mody one of the directors of atlas import and export pvt ltd in liquidation it was contended by ..... the objects are to carry on business in buying selling manufacturing importing exporting and distributing all commodities either manufactured or as raw .....

Collector of Customs and Central Vs. General Marketing and Mfg. Co.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1994)(52)LC399Tri(Delhi)

..... not the sole consideration in respect of the imported goods and more importantly the importer and seller are related persons in terms of ..... conditions and considerations relating to production or marketing of the imported goods shall not result in rejection of the transaction value ..... collector appeals held that the invoice price in respect of imports made by the appellant company on their account would .....

Extrusion Vs. Collector of Customs

Court: Kolkata

Reported in: 1994(70)ELT52(Cal)

..... aforesaid decisionsare that facts and circumstances relevant to the bona fide conduct of an importer in importing the goods and the extenuating circumstances leading to theimport have to be taken into ..... on the basis that the bonafides andthe other attending facts and circumstances concerning the import were whollyirrelevant in the matter of imposition of redemption fine and accordingly ignored all .....

Manjushree Minerals Ltd. Vs. Collector of Customs

Court: Kolkata

Reported in: 1995LC451(Calcutta),1993(68)ELT273(Cal)

..... varied directing the respondent authorities to release the entire consignment consisting of used diesel engines imported by the petitioners on the basis of payment of admitted duty on the basis of ..... by the customs authorities in the show cause notice as to whether the licence permitted import of engines with gear boxes compressors clutches alternators and other accessories but the licensing authority .....

M/S. Arun Kumar Samanta and Others Vs. M/S. Shree Ram Trading and Supp ...

Court: Kolkata

Reported in: AIR1994Cal156,98CWN934

..... endemic areas and that allotment should be made to actual importers and not importers whose business is to get allotments and sell it ..... of salt and consequently it will be profitable for the importers to import iodised salt but at a different point of time there ..... less profit for the importers and at that point of time the importers may not import in case any importer fails to import and allows the .....

Siganporia Bros. Vs. Union of India

Court: Mumbai

Reported in: 1994(1)BomCR34; 1993LC244(Bombay); 1993(66)ELT606(Bom)

..... by government of india releasing foreign exchange the foreign exchange is released because the petitioners import the goods for sale to vessels and thereby earned some additional foreign exchange to the ..... exempted from payment of customs duty with the expectation that the petitioners will sell the imported goods to the vessels within reasonable period and the foreign exchange released by the country .....

itel Containers Int'l Corp. Vs. Huddleston

Court: US Supreme Court

..... 1972 container convention art 1 the 1956 convention defines import duties and import taxes to mean not only customs duties but also ..... channels for the tax here is not a tax on importation or imported goods but a tax on a business transaction occurring within ..... purposes of the conventions neither imposes a tax based on importation the federal government agrees with this court s interpretation of .....