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1 - 7 of 7 (0.23 seconds)Shewbuxrai Onkarmall vs Asstt. Collector Of Customs And Ors. on 11 March, 1981
23. Similarly, the judgment in Shew Buxrai Onkarmall v. Asstt. Collector of Customs and Ors. (1981 ECR P. 270D Cal.) the facts are: Soda imported, and on importation the goods were not immediately cleared for home consumption, but were kept in a bonded warehouse without payment of any duty. Therefore, it was held that the goods became chargeable to duty only when they are cleared for removal from the bonded warehouse and become capable of being utilized for the purpose for which the import took place. It is not relevant to the issue involved in the present case.
Orient Paper Mills Ltd vs Union Of India on 16 March, 1967
In support of the above contention the appellants relied upon Orient Paper Mills v. U.O.I. [AIR 1967 SC 1564)]; CC v. Coromandal Fertilizers [1988 (33) ELT 451]: Shewbuxrai Onkarmall v. Asstt. Collector of Customs and Ors. [1981 (8) ELT 298 (Cal.
Bansal Export (P) Ltd. And Another vs Union Of India And Others on 3 March, 1983
13.1 The Delhi High Court in Bansal Exports v. U.O.I. (1987 (30) ELT page 361) held:
S.K. Roy vs Addl. Member, Board Of Revenue on 25 April, 1966
The issue in K.R. Ahmed Shah v. The Addl. Collector of Customs (1981 ECR 1D) relates to when the 'incident' of import is complete. According to the Madras High Court goods are imported into the country only after it passes the Customs barriers and mixed up with the mass of the goods in the country. It has not dealt with the issue as to the point at which the duty is to be collected. Therefore, this judgement is not relevant in the facts of the present case.
Assistant Collector Of Customs vs Coromandel Fisheries And Anr. on 6 November, 1978
25. The order in Collector of Customs v. Coromandel Fertilizers [1988 (14) ECR P. 281] is also not relevant as the issue involved there is the includability of charges like unloading charges, port charges, bonus for quick unloading.
Vijay Champaklal Shah vs Addl. Secy. To Govt. Of India, Ministry ... on 13 November, 1984
)]; KR Ahmed Shah v. Addl. Collector of Customs [1981 (8) ELT 153 (Mad.)].
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