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Global Boards Ltd. vs Cc (Export) Mumbai on 5 August, 2019

5. Learned Counsel for appellant further contends that the demand of interest is not enforceable in the absence of any applicable provision in Customs Act, 1962 or without incorporation in notification no. 160/92-Cus dated 20th April 1992 for which reliance is placed on the decision of Tribunal in Philips (India) Ltd v. Commissioner of Customs, Mumbai [2001 (137) ELT 697 (Tri- Mumbai), in VBC Industries Ltd v. Commissioner of Customs, Chennai [2003 (156) ELT 872 (Tri-Bang)], that in Fal Industries Ltd v. Commissioner of Customs, Chennai [2008 (231) ELT 524 (Tri- Chennai)] which found approval of the Hon'ble High Court of Madras in appeal of Revenue, in Femco Filters (P) Ltd v. Commissioner of Customs, Bangalore [2006 (203) ELT 494 (Tri-Bang.)]
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