Importing - Judgment Search Results

Manmohan Gupta and Actis Vs. Commissioner of Customs (import)

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(191)ELT907Tri(Mum.)bai

..... b the duty has been incorrectly demanded according to the importer the import was directly from proxima norway in the former case and ..... prefix and suffix given by the overseas manufacturers all items imported hereinafter referred to as the said goods have numbers for ..... polysilicon projection system series 5500 most of the consignments were imported from one messrs performa usa who was the master value .....

Commnr. of Customs (imports), Mumbai Vs. Tullow India Operations Ltd.

Court: Supreme Court of India

Reported in: AIR2006SC536; 2005(103)ECC209; 2005(189)ELT401(SC); JT2005(10)SC618; 2005(9)SCALE58; (2005)13SCC789

..... reads as under the following clarifications are hereby notified for information of importers clearing agents and others concerned sl no subject clarification 7 applicability of ..... various certificatesrequired under different notificationsissued after the date of importation ifthe substantive clauses of anotification are fulfilled by animporter concessional assessmentshould not .....

Commr. of Customs (import) Vs. Lorex International

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... thickness of coating etc it was found that the same importer had imported pu coated fabrics from china through chennai port vide ..... the appellants on enhancement the value of the musical instruments imported by the appellants has been enhanced in the present matter ..... contemporaneous invoices are of yamha and casio brand the quantity imported under the contemporaneous invoices is either of same level or .....

Ramachandra Art Silk Yarn Trading Vs. Cc (imports)

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2006)(104)ECC119

..... as reflected in the invoice it is also not disputed that there is no contemporaneous import brazilian origin yarn thus no contemporaneous price available the observations made by the assistant commissioner ..... rejection of the transaction value is not sufficient for rejection in the absence of contemporaneous imports of similar or identical goods as held in the case of commercial corporation cited .....

Commissioner of Customs (import) Vs. Urvashi International Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(191)ELT1077Tri(Mum.)bai

..... linen under customs tariff heading 6302 40 and were restricted for import except under a specific licence confiscation of the goods was ..... the goods are covered under sil the commissioner appeals accepted the importers claim for classification under cth 6304 91 and goods falling ..... the revenue s contention in the appeal that the goods under import fall for classification under cth 6304 40 we note that .....

Silver Wing Investment and Vs. Cc (import)

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... not eligible the notice issued vide para 11 states a the importer has willfully mis declared the subject goods as sheets for making ..... be cleared under the said notification will be effected provided the importer abides by condition to be stipulated at clearance for end ..... denial of exemption amp consequent duty demands d the goods under import are declared as nylon tricot flock sheets amp nor nylon .....

Clough Engineering Ltd. Vs. Commissioner of Cus. (import)

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... project work and non utilization resulted in non fulfillment of post importation condition in notification no 21 2002 giving rise to invocation ..... is required for manufacture the simple interpretation that has to be imported to these words are as to whether they are necessary ..... is to read the notification in simple terms and not to import any other meaning which is not intended in the notification the .....

Commissioner of Cus. (import) Vs. Cambata Aviation Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... to whether the impugned goods are capital goods and whether free import of such goods is permissible have been dealt by the adjudicating ..... judicial pronouncements on the issue i consider that the equipments under import are capital goods and since they are second hand they ..... the appellant service providers we are inclined to agree that such imports are permitted under paragraph 5 4 of the exim policy .....

Commissioner of Customs (import) Vs. Vxl India Ltd.

Court: Mumbai

Reported in: 2006(193)ELT396(Bom)

..... is evidently intended to provide for recovery of duty on goods imported by one person deposited in a bounded warehouse and cleared ..... introduced in order to recovery duty on goods which have been imported in an unauthorised manner without having been declared on their arrival ..... in the country however it is not permissible where the importer is known and in fact has been issued a notice proposing .....

Commissioner of Customs (import) Vs. Gujarat Alkalies and Chemicals

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(186)ELT93Tri(Mum.)bai

..... foreign supplier for payment of royalty licence know how fees which was accepted by the importer respondent however in respect of 3bs e 2 revenue deposit was inadvertently not recovered therefore ..... have carefully considered the rival contentions the respondent got his goods provisionally assessed under project import regulations the goods were finally assessed and adjustment of duty of rs 7 28 733 .....