Search Results for "CEGAT"

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Search Results for "CEGAT"

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High Court

Bombay High Court Reduces Customs Penalty for Signing Documents in Good Faith — Section 112(a) Customs Act, 1962. Petitioner's limited role and lack of knowledge of illegal importation warranted reduction of penalty from Rs.7.5 lakhs to Rs.1 lakh.

17 Feb 2005

The petitioner, Ashok Chhabildas, a sole proprietor of M/s A.V. Impex, challenged the order of CEGAT dated 19/1/2001 which confirmed the order-in-orig...

Supreme Court

Supreme Court Allows Bank's Appeal Against Confiscation Orders Under Central Excise Act and SARFAESI Act. Commissioner's Use of Omitted Rule 173Q(2) Invalid and SARFAESI Act Grants Priority to Secured Creditors Over Excise Dues.

24 Feb 2022

The appeal arose from a judgment of the Allahabad High Court dismissing a writ petition filed by Punjab National Bank. The bank had extended credit fa...

Supreme Court

Supreme Court Dismisses Appeal of 100% EOU in Customs Duty Case for Unauthorized DTA Sales of Cut Flowers. Cut Flowers Held Non-Excisable, Duty Leviable on Inputs Under Notification No. 126/94-Cus as Amended, Extended Limitation Period Invoked for Wilful Suppression.

1 Sep 2020

The appeal arises from a dispute between M/s. L.R. Brothers Indo Flora Ltd., a 100% Export Oriented Unit (EOU) engaged in floriculture, and the Commis...

Supreme Court

Supreme Court Overrules Precedent on High Court's Discretion Under Section 130A Customs Act — High Court Not Mandatorily Required to Call for Statement from Tribunal Before Deciding Reference Application. The Court held that the word 'if' in Section 130A(4) confers discretion, not a mandatory obligation.

11 Feb 2020

The case arose from a reference order to a larger Bench concerning the interpretation of Section 130A(1) and (4) of the Customs Act, 1962. The Revenue...

Supreme Court

Supreme Court Allows Revenue's Appeal, Holding That Appeal Against CESTAT Order on Exemption Notification Conditions Lies Before High Court Under Section 130 Customs Act. The dispute over unutilized duty-free imported materials after cessation of manufacturing does not involve determination of rate of duty or value of goods for assessment, thus High Court has jurisdiction.

1 Jul 2019

The case involves a dispute between the Commissioner of Customs, Bangalore-1 (appellant) and M/s Motorola India Ltd. (respondent) regarding the proper...

High Court

Bombay High Court Allows Cash Refund of CENVAT Credit Under Section 11B(2) Proviso (c) When Credit Cannot Be Utilized Due to Exempted Final Products. The court held that clause (c) to the proviso of section 11B(2) of the Central Excise Act, 1944 permits cash refund of credit on inputs where the assessee is unable to utilize such credit, overruling the contrary view in Commissioner of Central Excise vs. Jain Vanguard Polybutylene Ltd.

14 Jun 2019

The Full Bench of the Bombay High Court was constituted to resolve a conflict regarding the interpretation of clause (c) to the proviso of section 11B...

High Court

Bombay High Court Quashes Customs Demand Against Ex-Director for Company Dues — No Personal Liability Without Statutory Provision. Section 142(1)(c)(ii) of Customs Act, 1962 does not authorise recovery from a former director who ceased to be associated with the company before the demand.

15 Feb 2019

The petitioner, Purshottam Das Gupta, an 86-year-old senior citizen, was formerly a director of Sujata Verbatim Limited (later renamed PDG Infotech Li...

High Court

Bombay High Court Dismisses Petition Challenging Show Cause Notice and Retrospective Amendment to Section 28 of Customs Act, 1962 — Upholds Validity of Officers' Powers and Amendment.

3 Nov 2014

The petitioner, Sunil Gupta, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court challenging a show caus...

High Court

Bombay High Court Allows Interest on Delayed Refund of Pre-deposit in Customs Appeal — Pre-deposit Amounts Refundable with Interest from Date of Deposit When Appeal Succeeds. The Court held that pre-deposit made under Section 112 of Customs Act, 1962 is not a tax but a condition for appeal, and its refund must carry interest from the date of deposit when the appeal is allowed.

19 Jun 2013

The petitioners, Abdulla Gani and another, were appellants before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) against an order of ...

High Court

High Court of Bombay at Goa Dismisses Revenue Appeals in Modvat Credit Dispute — Duty Paid at Place of Job Work Cannot Be Denied Credit at Destination on Grounds of Non-Leviability. The Court upheld the principle that once duty is paid and goods are used in further manufacture, Modvat credit is admissible regardless of whether duty was legally payable at the originating end.

29 Jun 2011

The Commissioner of Central Excise, Goa, filed four appeals against the order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) which...

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