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1 - 10 of 23 (0.27 seconds)Article 2 in Constitution of India [Constitution]
Article 4 in Constitution of India [Constitution]
Article 14 in Constitution of India [Constitution]
Section 127B in The Customs Act, 1962 [Entire Act]
Section 28AB in The Customs Act, 1962 [Entire Act]
The Customs Tariff Act, 1975
Article 226 in Constitution of India [Constitution]
M/S Associated Cement Companies Ltd vs Commissioner Of Customs on 25 January, 2001
24. We have noticed the aforesaid paragraph as it was contended by
Mr. V. Lakshmi Kumaran, Advocate appearing on behalf of the
respondent No.1 that in Associated Cement Company (supra), the
Supreme Court has held that 1/3 of the amount payable by the importer
should be taken as a figure representing the technical value of the
imported material. The said contention was rightly rejected by the
Settlement Commission in view of the TCA in the present case. This is
not a case of a composite/multiple contract.