Search Results Page
Search Results
1 - 10 of 21 (0.25 seconds)Indo Gulf Corporation Ltd. vs Commissioner Of Customs on 31 December, 2004
On the other hand we are of the considered opinion that the present sets of circumstances and the position in law is as laid down by the Tribunal in its judgment in the case of NCL Industries Limited v. Commissioner of Customs and in Indo Gulf Corporation Ltd. v. Commissioner .
Section 112 in The Customs Act, 1962 [Entire Act]
Section 28AB in The Customs Act, 1962 [Entire Act]
Section 114A in The Customs Act, 1962 [Entire Act]
Tata Consultancy Services vs Collector Of Customs on 22 October, 1999
(iii) That the demand in respect of Manuals is also barred by limitation as RIL had good reasons to believe that the Manuals were entitled for assessment as Printed Books in view of several decisions of the tribunal Roto Inks Private Limited v. Collector of Customs and Tata Consultancy Services v. Collector of Customs which were subsisting at the time of import. The correctness of these decisions came to be questioned much later in the year 2000.
Roto Inks (P) Ltd. vs Collector Of Customs on 26 December, 1989
(iii) That the demand in respect of Manuals is also barred by limitation as RIL had good reasons to believe that the Manuals were entitled for assessment as Printed Books in view of several decisions of the tribunal Roto Inks Private Limited v. Collector of Customs and Tata Consultancy Services v. Collector of Customs which were subsisting at the time of import. The correctness of these decisions came to be questioned much later in the year 2000.