Surbhi Industries vs CC and CE
Interpretation of duty exemption notification-Mouth fresheners-The notification that granted exemption to ‘Pan Masala’ from excise duty, was applicable only in case of the basic excise duty. It could not be ambigu [LexDoc Id : 306377]
CC vs Jyoti Industries
Extended period of limitation-Ground of invocation-An appeal against the order of the tribunal barring the confiscation of goods imported under a non-applicable exemption notification, was dismissed, s [LexDoc Id : 309076]
HC (Punjab and Haryana)
2006
Sonia Overseas (P) Ltd. vs Deputy Director, Directorate
Seizure and detention-Undervaluation of goods-Pendency of proceedings related to seizure and detention to ascertain undervaluation of goods if any, was no ground to retain the said goods for an in [LexDoc Id : 328941]
Kuresh Taherbhai Rajkotwala vs UOI
Grant of bail-Impact of binding precedent set by coordinate bench-A binding precedent on grant of bail in case of offence under s. 135 of the Customs Act 1962 could not be ignored merely because some arguable point h [LexDoc Id : 317588]
Revenue Secretary vs Syed Liaquath Peeran
Powers of President (CESTAT)-Adverse remarks in Annual Confidence Report (ACR)-The President of CESTAT had no competent powers to write an Annual Confidence Report(ACR) in respect of other Tribunal members. Further, the President [LexDoc Id : 316532]
HC (Chennai)
2006
Carrara Marble and Granite Inds vs CC
Advance License-Import of unpolished marble-The assessee had imported marble slabs that were neither polished nor cut to size and shape under an Advance Licence permitting import of raw marble s [LexDoc Id : 305944]
