Atul Commodities Private Limited vs Kolkata(Port) on 5 March, 2025
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
KOLKATA
REGIONAL BENCH - COURT ... dated 10.07.2019
passed by Commissioner of Customs (Appeals), Kolkata.)
M/s Atul Commodities Private Limited,
(8, Bentinck Street, Kolkata-700001).
..Appellant
VERSUS
Commissioner of Customs
Kolkata(Port) vs Atul Commodities Pvt Ltd on 12 May, 2023
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
KOLKATA
REGIONAL BENCH - COURT ... Kolkata
15/1, Strand Road, Kolkata-700001
Appellant
VERSUS
M/s Atul Commodities Pvt. Ltd.
8, Bentick Street, Kolkata-700001
Respondent
APPERANCE :
Shri
conflicting conclusions. Accordingly, the Larger Bench in the case of Atul Commodities (P) Ltd. vs. CC, Cochin reported in 2005 (184) ELT 135 decided ... Court overruled the Larger Bench decision as reported in CCE vs. Atul Commodities : 2006 (202) ELT 392. Thereafter, the decision of the Honble High
settled by the Apex Court in the case of M/s. Atul Commodity Pvt. Ltd and others. Based on the Apex Courts decision, this ... Appeal No. 2999/2007 etc. in the case of M/s. Atul Commodity Pvt. Ltd. and Others v. Commissioner of Customs, Cochin , holding that import
longer res integra. The Larger Bench of the Tribunal in Atul Commodities (P) Ltd. Vs. CC, 2005 (184) ELT 135 (T-LB) has finally concluded ... appellants submit that the Larger Bench of the Tribunal in Atul Commodities supra has affirmed the following decisions of the other Benches of the Tribunal
judgement of the Honble Supreme Court in the case of Atul Commodities Pvt. Ltd. - 2009 (235) ELT 385 (S.C.) wherein it was held ... machines, licence is required. Therefore, the decision in the case of Atul Commodities Pvt. Ltd. (supra) is not applicable to the facts of this case
Trade Policy, that Apex Court has also in the case of Atul Commodities Pvt. Ltd. reported in 2009 (235) ELT-385 (S.C.) held that
They relied on the decision of the Tribunal in M/s.Atul Commodities Ltd. vs. CCE, Cochin reported
find that Larger Bench of the Tribunal in the case of Atul Commodities (P) Ltd. Vs. C.C., Cochin & Hyderabad, reported ... Larger Bench in the case of C.C., Cochin vs. Atul Commodities Pvt. Ltd., reported in 2006 (202) ELT 392 (Ker.) and held that second
Appeal No.2999/2007 etc. in the case of M/s.Atul Commodity Pvt. Ltd. and Others Vs Commissioner of Customs, Cochin, holding that import ... Larger Bench of the Tribunal in M/s.Atul Commodity Pvt. Ltd. and the Honble High Court of Andhra Pradesh also took the same
