SALES TAX REFERENCE NO. 52 OF 2009
8 Feb 2019The matter came before the Bombay High Court as two sales tax references arising from the assessment of M/s. Radhasons International, a partnership fi...
Search Results for "Customs tariff"
311 result(s) found
Found 311 result(s)
Supreme Court
Supreme Court Upholds Trader's Liability for Excise Duty on Job Work Fabrics Under Rule 12B of Central Excise Rules, 2002. The Court Held That the Trader Who Gets Fabrics Manufactured Through Job Workers Is Deemed Manufacturer and Liable for Duty, Not the Job Worker.
28 Feb 2019The case involves appeals by Dinesh Textiles, a trader who got cotton fabrics and made-ups manufactured through job workers, against the order of the ...
- 201
High Court
Madras High Court Dismisses FCI's Appeal in Customs Duty Refund Case — Limitation for Appeal Under Section 128 Cannot Be Condoned. Import of Section 129A to condone delay in first appeal under Section 128 is impermissible as Customs Act is a complete code.
2 Jan 2025The Food Corporation of India (FCI) filed a Civil Miscellaneous Appeal under Section 130(1) of the Customs Act, 1962 read with Section 104 of CPC, cha...
- 68
High Court
Bombay High Court Dismisses Petitions Challenging Retrospective Amendment to Foreign Trade Policy and Customs Notification. Court Holds That Importers Have No Vested Right in Export Obligation Period and Retrospective Amendment Is Valid to Prevent Misuse of Duty Exemption Scheme.
30 Jan 2015The Bombay High Court dismissed two writ petitions challenging the validity of Notification No.2(RE 2013)/2009-14 dated 18th April 2013, which retrosp...
- 207
High Court
High Court of Bombay at Goa Allows Customs Appeal, Upholds Confiscation of Cosmetics Imported Through Non-Notified Port. Import of Cosmetics Through Marmagoa Port Violates Rule 133 Read with Rule 43-A of Drugs and Cosmetics Rules, 1945, as Cosmetics Are Not Exempted Under Rule 132 and Schedule D.
4 Jun 2019The Commissioner of Customs, Goa, filed an appeal under the Customs Act, 1962, against an order of the Customs, Excise and Service Tax Appellate Tribu...
- 126
Supreme Court
Supreme Court Allows Secured Creditor's Appeal in Customs Duty Priority Dispute Over Wound-Up Company's Hypothecated Goods. Held that customs authorities do not have priority over secured creditors under Section 529A of Companies Act, 1956 for sale of warehoused goods under Customs Act, 1962.
1 Sep 2023The appeal by Industrial Development Bank of India (IDBI) challenged the judgment of the Andhra Pradesh High Court which held that customs authorities...
- 151
High Court
Bombay High Court Dismisses Writ Petition Challenging Interest Demand on Bonded Goods Under Customs Act. Interest under Section 61(2) of the Customs Act, 1962 is Mandatory and Not Waivable Even for Delays Caused by Customs Authorities.
3 Apr 2006The petitioners, M/s SBEC Sugar Limited and its shareholder S.S. Agarwal, filed a writ petition under Article 226 of the Constitution of India challen...
- 129
Supreme Court
Supreme Court Allows Appeal in Customs Duty Exemption Case — Crude Degummed Soyabean Oil Not an Agricultural Product Under Notification No. 53/2003-Cus. Nexus Between Imported and Exported Products Established Under DFCE Scheme.
8 Apr 2025The appellant, Noble Resources and Trading India Private Limited (formerly Andagro Services Pvt. Ltd.), a government-recognized two-star export house,...
- 212
High Court
Bombay High Court Allows Appeal in Central Excise Classification Dispute — Interest Not Payable Without Specific Provision. Held that Section 11AA of Central Excise Act, 1944 does not apply to Additional Duties under ADE (T&TA) Act, 1978, and interest cannot be levied in absence of charging provision.
17 Jul 2017The appellant, Indo Swiss Embroidery Industries Limited, is engaged in manufacturing embroidered grey fabrics classified under Chapter Sub Heading 580...
- 62
Supreme Court
Supreme Court Upholds CESTAT's Remand Order in Central Excise Valuation Dispute — Evasion of Duty Based on Undervaluation of Plywood/Block Boards. The Court Held That the Adjudicating Authority Must Provide a Reasoned Order After Proper Cross-Examination and Consideration of Evidence, and That the Tribunal's Remand for De Novo Adjudication Was Justified.
19 Aug 2020The case involves appeals by the Commissioner of Central Excise against orders of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) that...
- 294
