facts of the case are that the appellants imported Hook and Eye and three Bills of Entry Nos. 6382741 and 6381744 both dated ... dispute. The Hooks and Eyes are used in the manufacture of ladies undergarments i.e. braziers. The present three bills of entry were duly self
case, in brief, are that the appellant imported Hook and Loop tapes (Velcro Tape) vide bill of entry No. 105284 dated 31st
Akash Exports vs Kolkata(Port) on 17 September, 2025
IN THE CUSTOMS, EXCISE AND SERVICE
case are that the appellants made import of Velco Tape (Hook & Loop tape) and claimed classification under Heading 5806.32 of Customs Tariff. Revenue ... classification as proposed by the Revenue and after relying upon the Bill of Entry No. 240845 dated 19.1.2001 filed by M/s. Fancy Fashion enhanced
cited despite imports over a four-year period.
6
3.7 For rotary hooks, reliance on imports by M/s.
Singer India Ltd. was improper ... Extended limitation under Section 28(4) was not
invocable as all these Bills of Entry had been assessed and
cleared after scrutiny.
3.9 Past assessments
cited despite imports over a four-year period.
6
3.7 For rotary hooks, reliance on imports by M/s.
Singer India Ltd. was improper ... Extended limitation under Section 28(4) was not
invocable as all these Bills of Entry had been assessed and
cleared after scrutiny.
3.9 Past assessments
cited despite imports over a four-year period.
6
3.7 For rotary hooks, reliance on imports by M/s.
Singer India Ltd. was improper ... Extended limitation under Section 28(4) was not
invocable as all these Bills of Entry had been assessed and
cleared after scrutiny.
3.9 Past assessments
purchasing Microprocessor from M/s. MKS System and other ancillary
items like hook rods, Pelican cases, Packing materials, wires, etc. from
other suppliers, integrated with ... cost and the differential
amount is justified, the sub-contractors submit their Bills and are paid
by Taurus after completion of warranty period etc. Thus
dated 16.2.2018. Thereafter, the Appellant
re-exported the impugned goods vide Shipping Bill dated 16.02.2018
and obtained a 'Let Export Order' dated ... such, as they
require cutting into specific smaller lengths and attaching
hooks at both ends by soldering and may require polishing.
Hence, it is obvious
arrived by Flight No. EK 0544 dated 25.11.2011 and
the Airway Bill (AWB) Nos. 2575635322 arrived by
Flight No. EK 0544 dated 27.11.2011 from Sudan ... authorized
couriers, appear to have filed Prior Courier Bills-of-
Entry No. 86673 on 25.11.2011 at Courier Terminal
operated by M/s. Esquire Express India
