CC and CE and Anr. vs Aban Exim (P) Ltd.
Import of goods without valid BIS certificate: Discretion of adjudication officer-Proceedings restored-The assessee had imported goods without a valid certificate from Bureau of Indian Standards (BIS) under Pneumatic Tyres and Tubes for Automotive Vehic [LexDoc Id : 467208]
HC (Allahabad)
2014
Vishal Beverages (P) Ltd. vs UOI and Anr.
Duty Drawback – Relaxation of Time Limit-Party-seeking relief must come to Court with clean hands.-Indirect Tax – Petitioner claimed duty drawback on ground that it suffered double tax as he paid duty not only at time of import but also to complied [LexDoc Id : 465729]
Exide Industries Ltd. vs State of Maharashtra and Ors.
Indirect Taxation – Levy of Sales Tax – Exemption -Word ‘sale’ appearing in S. 5(3) of CST cannot be construed to mean an ‘agreement to sell’, said word refers to completed sale as defined in S. 2(g) of CST. -Petitioner agreed to sell Submarine Navy Batteries to M/s Crown which subsequently exported to Algerian Navy – Section 5 of Central Sales Tax Act, 195 [LexDoc Id : 465702]
HC (Bombay)
2014
E.I. DuPont India (P) Ltd. vs UOI
Indirect Tax – Custom – Extra Duty Deposit -In case provisional assessment is resorted, investigation and finalization of assessment must be completed within four months from date of reply and if not completed within said period, extra duty deposit will be discontinued.-Petitioner challenged action of Respondents in loading 1% Extra Duty Deposit (EDD) on imports – Rule 2(2) of Customs Valuation (Determination of Value [LexDoc Id : 465701]
Gopal Saha and Gopinath Chaurasia vs CC
Customs-Confiscation of goods of foreign origin. Persuasive Value of trade opinion -Betel nuts allegedly of foreign origin were confiscated and penalty was imposed on appellants. Whether, order of confiscation and imposition of penalt [LexDoc Id : 471727]
V.R.A. Cotton Mills (P). Ltd. vs CC
Customs – Amendment of Shipping Bill – Time Limit-Para 4.28(e) of HBP Vol-I 2009-14, Rule 12 of Rules and Section 149 of Act, 1962 not specifically provided any time limit of 3 months for applying for conversion of Shipping Bill.-Indirect Taxation – Appellant challenged order of ld. commissioner of rejecting his request for conversion of Shipping Bill from Duty Free Import Auth [LexDoc Id : 466301]
Standard Chartered Bank vs India Glycols Ltd.
Jurisdiction – Concurrent Jurisdiction-Requirement of concurrent Jurisdiction-Civil - Section 10 of the Civil Procedure Code, 1908 – Whether the High Court's original civil jurisdiction and the DRT can be considered courts of "c [LexDoc Id : 465497]