Search Results for "Deemed Exports"

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Supreme Court Dismisses Appeal in Duty Drawback Interest Case, Upholding High Court's Award of Interest for Delayed Refund. Clarificatory Circulars Under Exim Policy Have Retrospective Effect, Making Contractor Eligible for Duty Drawback and Interest Under Sections 27A and 75A of Customs Act, 1962.

The dispute arose from the respondent's claim for duty drawback under the deemed export scheme for civil construction work in the Koyna Hydro Electric...

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High Court of Karnataka Dismisses Revenue's Appeal in Customs Case — CESTAT's Finding of Baseless Charges Upheld. Penalty Dropped as Evidence Lacked Direct Link to Respondent Under Customs Act, 1962.

The appeal was filed by the Commissioner of Customs under Section 130 of the Customs Act, 1962 against the orders of the Customs, Excise and Service T...

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Supreme Court Upholds Designated Authority's Termination of Anti-Dumping Investigation Due to Insufficient Data Period. Causal Link Between Dumped Imports and Injury Not Established, High Court's Substitution of Findings on 'Like Article' Exceeded Judicial Review.

The appeals arose from a challenge by the Designated Authority (DA) and the Central Government against three orders of the Telangana High Court concer...

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Supreme Court Allows Appeal in Customs Prosecution for Export of Antiquities — Prosecution Under Customs Act Not Barred by Antiquities and Art Treasures Act, 1972. Held that the Customs Act, 1962 applies alongside the Antiquities Act, and prosecution under Sections 132 and 135 is maintainable.

The appeal arose from a judgment of the Delhi High Court upholding the discharge of the respondent, Sharad Gandhi, from offences under Sections 132 an...

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High Court Allows Appeal in Income Tax Case: Sales to Other STP Units Qualify as Deemed Export Under Section 10A of Income Tax Act, 1961. The court held that software development services provided to another STP unit, which ultimately exports the software, constitute export for deduction purposes.

The assessee, M/s. Tata Elxsi Limited, a registered Software Technology Park (STP) unit, claimed deduction under Section 10A of the Income Tax Act, 19...

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Bombay High Court Dismisses Appeal by Cadila Pharmaceuticals in Passing Off Action by Medley Laboratories. Marks 'HB TONE' and 'RB TONE' Held Deceptively Similar for Pharmaceutical Products, Injunction Confirmed.

The appeal arises from a suit filed by the respondents (original plaintiffs) against the appellant (original defendant) for infringement and passing o...

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Bombay High Court Dismisses Petition Challenging Denial of Pass Book Scheme Benefits for Pharmaceutical Exports. Exports of Ampicillin and Tetracycline Capsules Held Not Covered Under Pass Book Scheme as They Were Not Manufactured by the Petitioner Itself.

The petitioners, Neon Laboratories Limited and its director, challenged an order dated 12th May 1999 passed by the Joint Director General of Foreign T...

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Bombay High Court Dismisses Complainant's Challenge Against Discharge of Accused in Import Export Act Case. Complaints under Section 5 of Import and Export (Control) Act, 1947 were not maintainable as the Act stood repealed and complaints lacked valid sanction.

The Deputy Chief Controller of Import & Export, Mumbai, filed separate complaints against various accused before the Metropolitan Magistrate, 19th Cou...