CC vs Pasupati Acrylon Ltd.
Exemption from duty-Education cess not leviable on imports made under DEPB Scheme of goods exempted from payment of duty-Education cess was not leviable on imports made under Duty Entitlement Pass Book Scheme of goods, which had been exempted from payment of customs duty [LexDoc Id : 451578]
Adani Enterprises Ltd. vs UOI
Adjournment of hearing: Additional commissioner not statutorily bound to accept any application for adjournment-Reasonable opportunities granted to petitioners to apply to settlement commission, Order directing recovery of drawback amount with interest along with imposition of penalties upheld-In response to show-cause notice issued to the petitioners and other noticees, the adjudicating officer had fixed the hearing from time to time. None [LexDoc Id : 438443]
Sushil Agarwal vs CC
Challenge to vires of retrospective amendment tos.28 of Customs Act 1962: Period prior to 08 April 2011-Question challenging vires not gone into by tribunal-The question challenging the vires of retrospective amendment made to s.28 of the Customs Act 1962 for the period prior to 08 April 2011 could not be [LexDoc Id : 432586]