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Ranjeet Kumar Poddar vs Assistant Commissioner Of Cgst & Cx on 14 May, 2026

In the matter of: S.N. Trading Company & Anr. (supra), the Hon'ble Supreme Court during consideration of the Special Leave Petition sought various information from the appellant with regard to the ownership of the seized consignment. In the instant case no contrary material has been produced by the revenue neither mentioned in the said order determining demand to contend that ownership of the consignment belongs to somebody else. Hence, the ratio laid down in the matter shall not apply in the facts of this case.
Calcutta High Court - Jalpaiguri Cites 3 - Cited by 0 - Full Document

V.S. Enterprise vs The Union Of India on 2 September, 2021

Dr. K.N.Singh, under instructions from Shri Anshuman Singh, learned senior counsel of Customs, submits Patna High Court L.P.A No.291 of 2020(3) dt.02-09-2021 2/2 that perhaps, it would be prudent to adjourn the matter awaiting outcome of the decision of the Special Leave Petition i.e. Special Leave to Appeal (C) No. 7146 of 2021 pending before the Hon'ble Supreme Court, whereby judgment dated 20.12.2019 rendered in L.P.A. No.1153 of 2019 titled as M/s Om Sai Trading Company & Anr. Vs. Union of India & Ors., is under challenge.
Patna High Court - Orders Cites 1 - Cited by 0 - Full Document

V. S Enterprises vs The Union Of India on 2 September, 2021

Dr. K.N.Singh, under instructions from Shri Anshuman Singh, learned senior counsel of Customs, submits Patna High Court L.P.A No.291 of 2020(3) dt.02-09-2021 2/2 that perhaps, it would be prudent to adjourn the matter awaiting outcome of the decision of the Special Leave Petition i.e. Special Leave to Appeal (C) No. 7146 of 2021 pending before the Hon'ble Supreme Court, whereby judgment dated 20.12.2019 rendered in L.P.A. No.1153 of 2019 titled as M/s Om Sai Trading Company & Anr. Vs. Union of India & Ors., is under challenge.
Patna High Court - Orders Cites 1 - Cited by 0 - Full Document
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