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Bombay High Court Allows Appeal in Central Excise Case on Interest Liability for Provisional Assessment. Section 11DD of Central Excise Act, 1944 not applicable to differential duty determined on finalization of provisional assessment under Rule 9B of Central Excise Rules, 1944.

The appellant, Godrej Industries Limited, was engaged in the manufacture of Liquid Hair Dye during the period from September 1982 to March 1985. The d...

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Gujarat High Court Allows Provisional Release of Seized Goods in Customs Act Case — Directs Release on Bond and Bank Guarantee. Importers Granted Relief as Court Holds Continued Detention Causes Hardship Under Section 110A of Customs Act, 1962.

The judgment concerns a batch of Special Civil Applications filed by various importers (including M/s. S. J. S. International) against the Union of In...

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Supreme Court Dismisses Revenue's Appeal, Classifies Car Matting as Carpet Under Chapter 57 of Central Excise Tariff Act, 1985. HSN Explanatory Notes and Specific Description Principle Applied to Hold That Car Matting Is More Specifically Described as Carpet Than as Motor Vehicle Accessory.

The case involved two appeals by the Commissioner of Central Excise, Delhi-III against a common decision of the Customs Excise & Service Tax Appellate...

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Bombay High Court Quashes Detention Order Under COFEPOSA Act for Non-Consideration of Settlement Application. Preventive detention order set aside as detaining authority failed to consider detenu's pending settlement application under Customs Act and Central Excise Act before passing order.

The petitioner, brother-in-law of the detenu Charles Patrick, challenged the detention order dated 5.5.2006 passed under Section 3(1) of the Conservat...

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Supreme Court Allows Revenue Appeal in Service Tax Case on Design Services. Engineering Design & Drawings Imported for Manufacturing Wind Turbine Generators Held Taxable as 'Design Services' Under Finance Act, 1994.

The case involves an appeal by the Revenue against the CESTAT order which held that 'Engineering Design & Drawings' imported by M/s Suzlon Energy Limi...

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High Court of Bombay at Goa Allows Refund Claim Without Challenging Nil Assessment Order in Customs Duty Case. Assessee Entitled to Refund of Excess Duty Paid Under Provisional Assessment Despite Nil Assessment Order.

The case involves an appeal by Sesa Goa Ltd against the Commissioner of Customs, Panaji Minor Port, regarding a refund claim for excess customs duty p...