Commisioner-Kolkata(Port) vs Sunrise International on 4 April, 2025
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE
TRIBUNAL, KOLKATA
REGIONAL BENCH - COURT ... Port), Kolkata
(15/1, Strand Road, Kolkata-700001)
VERSUS
M/s. Sunrise International
(24, Strand Road, 2nd Floor, Kolkata 700001)
Respondent
APPEARANCE :
Mr. S. Debnath
Sunrise International vs Kolkata(Port) on 11 May, 2023
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
KOLKATA
REGIONAL BENCH - COURT NO.2
Customs ... dated 20.08.2013
passed by Commissioner of Customs (Appeals), Kolkata)
M/s Sunrise International
24, Strand Road, 2nd Floor, Kolkata-700001
Appellant
VERSUS
Commissioner of Customs
that in another decision of the Delhi Tribunal in case of Sunrise International Vs. CCE Ludhiana 2005 (191) ELT 342 (Tri-Delhi), directing the appellant
TIOL-2833-CESTAT-MUM], Sunrise Ente v. Commissioner of Customs, Mumbai [2011 (274) ELT 200 (Tri-Mumbai)], Kemtech International Pvt Ltd v. Commissioner of Customs
Infrabulls International Private ... vs Principal Commissioner, Central ... on 6 December, 2022
Author: Dilip Gupta
Bench: Dilip Gupta
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL ... Service Tax, Indore)
DHL Infrabulls International ...... Appellant
Private Limited
301, Plot No. 579, Mega Polls Square,
Near Sunrise Tower,
M.G. Road, Indore
VERSUS
Principal
supreme court as "goods" in the case of
Sunrise associates Vs Govt. of NCT of Delhi and others ... this regard, the
respondent Department humbly submits that the cited case of Sunrise
associates pertained to the sale of lottery tickets, which cannot be
compared
Sector-5, NOIDA, UP 28/2014 dated
11.06.2014
5 Dhruv International, 32/20, South Industrial Area, G.T. 29/2014 dated
Road, Ghaziabad ... Tower, Netaji 50/2014 dated
Subhash Palace, Pitampura, New Delhi 20.11.2014
10 Sunrise Logistics, BG-125 Sanjay Gandhi Transport 50/2014 dated
Nagar, GT Karnal
submits that inconclusive
test reports cannot be relied upon as held in
Sunrise Traders (2022) 382 ELT 23 (S.C.)
Oil Energy (2023) 12 CENTAX ... Kerela Footwear Products 2009 (248) ELT 749 (Tri- Bang)
Gas trade International (2025) 29 Centax 8 (S.C.)
Sael Ltd (2025) 30 Centax
invoices issued by them to M/s
Venus International was genuine; M/s. Venus International have
shown the reversal of credit after 1 year ... appellant; as the
department raided the premises of M/s Venus International in April
2005 and withdrawn all the record it is understandable the reversal
invoices issued by them to M/s
Venus International was genuine; M/s. Venus International have
shown the reversal of credit after 1 year ... appellant; as the
department raided the premises of M/s Venus International in April
2005 and withdrawn all the record it is understandable the reversal
