done by policy circulars as held by the Supreme
Court in Atul Commodities (P) Ltd. Vs. Commissioner of Customs reported
final and binding. Reliance in this regard is
placed on Atul Commodities Private Limited Vs. Commissioner of
Customs, Cochin ... clarification dated 23rd
September, 2014. Supreme Court in Atul Commodities Private Limited
supra relied upon by the counsel for the respondents
decided in
favour of the importers, in the case of Atul Commodities Private Limited v.
Commissioner of Customs, Cochin , 2009 (235 ELT 385 (SC)). This
Micro
Circuits Limited Vs. CCE, Belgaum , 2008 ( 229) ELT 641 (SC), Atul Commodities Pvt.
Ltd, Vs. CCE, Cochin , 2009 (235) ELT 385 (SC) and DGFT
Global Commodity Broking Ltd vs Atul Kumar Mehta & Ors on 4 April, 2013
Author: Harish Tandon
Bench: Harish Tandon
In The High Court ... Tandon.
C.O. No. 197 of 2013
R.K. Global Commodity Broking Ltd.
-vs-
Atul Kumar Mehta & Ors.
For the petitioner : Mr. Jiban Ratan
case of M/s.Atul
Commodities Private Limited. v. Commissioner of Customs
(Chennai II) Import, Custom House and Others decided on
18.12.2023 passing the same
case of M/s.Atul
Commodities Private Limited. v. Commissioner of Customs
(Chennai II) Import, Custom House and Others decided on
18.12.2023 passing the same
5342,5347 & 5387 /2024)
M/s. Atul Commodities Pvt.Ltd.,
1st Floor Back Portion, 8, Taher Mansion,
Bentinck Street, Lal Bazar,
Kolkatta ... Director Akshay Kamdar ... Petitioner
(in WP.5345 & 5372 /2024)
M/s.Atul Automation Pvt, Ltd.,
No.8, Bentinck Street,
Kolkata
Atul Automation Pvt Ltd vs The Commissioner Of Customs (Chennai ... on 16 July, 2024
Author: Senthilkumar Ramamoorthy
Bench: Senthilkumar Ramamoorthy ... Akshay Kamdar
... Petitioner in W.P.17197
of 2024
M/s.Atul Commodities Pvt Ltd,
No.8, Bentinck Street,
Kolkata
Respondent(s)
WP No. 30781 of 2025
M/s. Atul Commodities Pvt Ltd
Behind Gurunanak Petrol Pump, 722t Opp
Cinemax Tehatere, Andherikurla Road, Mumbai