Sanjay Parasrampuria vs CC
Decline to recall pre-deposit order: Documents showing fulfillment of export obligation produced subsequently-Exports effected more than the obligation required to be fulfilled as against imports under remaining licences, Impugned order set aside-The appellants had produced documents before the tribunal to show fulfillment of export obligation in respect of 69 advance licenses. However, documen [LexDoc Id : 442033]
HC (Bombay)
2012
Cargill India (P) Ltd. vs UOI
Acceptance of principle laid down in earlier case: Taking of contrary stand thereafter impermissible-Decision that consignment in question having more than 10 acid value fully exempted from duty not challenged, Decision not to prefer appeal of Committee of Commissioners, Benefit of article 14 not available-The customs authorities themselves had found that the consignment in question having more than 10 acid value was fully exempted from duty. Apparently, [LexDoc Id : 438566]