Search Results Page

Search Results

1 - 4 of 4 (0.31 seconds)
Documents citing M/S.Khanna Paper Mills Ltd vs Cc, Amritsar on 21 April, 2011

M/S. Essar Projects India Ltd vs Commissioner Of Customs (Port), ... on 21 April, 2015

4.1 Further, Analyzing the judgment of the Honble Supreme Court in Garden Silk Mills case (supra), he submits that the observation of the Honble Supreme Court at para 16 of the said judgment consists of two parts. In the first part it describes the meaning of importation and the later part it has been emphasized what is the taxable event. The portion relating to filing of bill of entry occur in the latter part, does not have any bearing on the definition of import mentioned in the first part. Thus, once the goods which had come into India from outside the country, form part of the land mass within the country, then the import or importation is complete, and it would not depend on or wait for the time, when the bill of entry for home-consumption, is filed, if at all, at a later date.
Custom, Excise & Service Tax Tribunal Cites 18 - Cited by 1 - Full Document

Kolkata(Port) vs R V Udyog Pvt Ltd on 1 June, 2023

"2.The valuation of similar goods is the subject matter of the decision of the Tribunal in Rejendra Mills Ltd. v. CC - 1997 (90) E.L.T. 68. In this decision, the Tribunal held that unless there was a basis for indicating the transaction value is not genuine, the value would be governed by Rule 7 of the Valuation Rules. In the case before us, there is nothing to indicate that the price declared by the importer was not genuine. The examining officer's remarks only stated that the declared value "appears low as per the conditions of machines." The goods were not subjected to examination by any panel of experts. No doubt as the departmental representative contends that Rule 10(L)(b) of the Valuation Rules requires the importer to furnish the manufacturer's invoice if asked for by the proper officer. The appellant on being so asked, stated that it did not have the manufacturer's invoice. We do not see how this can be held against it. It is difficult to expect in the case of second hand goods, that the manufacturer's invoice will travel with the consignment from the first every purchaser. In any event, there is no provision in the Act to say that in the absence of the manufacturer's invoice, transaction value cannot be accepted or is to be considered not to be genuine. There was therefore no reason for not accepting the transaction value".
Custom, Excise & Service Tax Tribunal Cites 11 - Cited by 0 - Full Document

4. Whether Order Is To Be Circulated To ... vs Unknown on 26 September, 2016

Appellants Respondents Dilip P. Mehta Vs CCE MUMBAI - II CC (GENERAL) MUMBAI Vs M/s. Fibro Plast Corpn CC (GENERAL) MUMBAI Vs M/s. Anupam Exports CC (GENERAL) MUMBAI Vs Shri Anil Chopra CC (GENERAL) MUMBAI Vs Shri Shivakumar CC (GENERAL) MUMBAI Vs Shri Sunil J. Shah CC (GENERAL) MUMBAI Vs M/s. R. D. Shipping Shri Tarun Dhanaji Vs CC (PREV) MUMBAI Shri Tarun Dhanaji Vs CC (PREV) MUMBAI CC (PREVENTIVE) MUMBAI Vs Parvatiben J. Tandel Kishore N Jain Vs CC (PREV) MUMBAI CC (GENERAL) MUMBAI Vs M/s. Indian Aluminium Co.Ltd CC (GENERAL) MUMBAI Vs M/s. Prafull Inds., Shri. Shashikant A. Shah, Vs CC (PREVENTIVE) MUMBAI CC (GENERAL) MUMBAI Vs M/s. Hari & Co., CC (GENERAL) MUMBAI Vs M/s. Carpet House, CC (GENERAL) MUMBAI Vs M/s. ABC Hitkari Enterprises, M/s. Nt Impex International, Vs CC (NHAVA SHEVA-GENERAL), MUMBAI M/s. National Paper Mills, Vs CC MUMBAI M/s. Mitter Sain Inds., Vs CC (ACC & EXPORT) MUMBAI Shri. Mixon D'Sourza Vs CC (C.S.I. AIRPORT) MUMBAI M/s. Nea Century Impex, Vs CC (NHAVA SHEVA-GENERAL), MUMBAI M/s. Apporva Impex, Vs CC (GENERAL) MUMBAI CC (GENERAL) MUMBAI Vs Dujodwala Resins & Terpebces Ltd., Shri. C. D. Sureka, Vs CC (GENERAL) MUMBAI Himson Textiles Engg. Inds.
Custom, Excise & Service Tax Tribunal Cites 5 - Cited by 0 - Full Document
1