existence. Indeed, as recorded in the impugned order, the motion picture can be re-sent should the need arise. And it is the motion picture ... re Sony BMG Entertainment (I) Pvt Ltd, re Sony Music Entertainment Pvt Ltd, re Excel Productions Audio Visuals Pvt Ltd and re Universal Music India
media also contained the
'motion picture' produced by, and belonging to, the contracting
studios. Those 'motion pictures' have an identity ... Indeed,
as recorded in the impugned order, the 'motion picture' can be
re-sent should the need arise. And it is the motion
media also contained the
'motion picture' produced by, and belonging to, the contracting
studios. Those 'motion pictures' have an identity ... Indeed,
as recorded in the impugned order, the 'motion picture' can be
re-sent should the need arise. And it is the motion
media also contained the
'motion picture' produced by, and belonging to, the contracting
studios. Those 'motion pictures' have an identity ... Indeed,
as recorded in the impugned order, the 'motion picture' can be
re-sent should the need arise. And it is the motion
media also contained the
'motion picture' produced by, and belonging to, the contracting
studios. Those 'motion pictures' have an identity ... Indeed,
as recorded in the impugned order, the 'motion picture' can be
re-sent should the need arise. And it is the motion
Bharat Enterprise vs Kandla on 15 April, 2026
Customs, Excise & Service Tax Appellate Tribunal
Inherent
arbitrariness, from limitation of cross-verification mechanism
and legal empowerment for re-determination, and lack of
consistency, from differing administrative perceptions, were
acknowledged ... operationalising Customs
Valuation Rules, 1963. That, though setting in motion a
process of international consultation, was found to be
C/86164/2019
9
insufficient, both
Inherent arbitrariness, from limitation of
cross-verification mechanism and legal empowerment for re-
determination, and lack of consistency, from differing administrative
perceptions, were acknowledged ... operationalising Customs Valuation Rules, 1963. That, though
setting in motion a process of international consultation, was found to
C/995/2012
7
be insufficient, both
furnace was a pusher type furnace and confirmed the ACP of the re-rolling mil as 3045 MTs and the duty liability ... manually controlled Pusher type re-heating Furnace. The Pusher moves through a screw mechanism powered by an electric motor and motion transmitted through a gear
case of other two parties are similar and hence not re-produced.
7. Section 35(E) as it stood at the relevant time read ... Excise to pass certain orders (1) The Board may, of its own motion, call for examine the record of any proceeding in which a Commissioner
