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1 - 10 of 14 (0.49 seconds)Section 129EE in The Customs Act, 1962 [Entire Act]
Section 27A in The Customs Act, 1962 [Entire Act]
The Central Excise Act, 1944
Section 27 in The Customs Act, 1962 [Entire Act]
Section 112 in The Customs Act, 1962 [Entire Act]
Section 121 in The Customs Act, 1962 [Entire Act]
Section 129A in The Customs Act, 1962 [Entire Act]
The Customs Act, 1962
Commnr. Of Income Tax, Mumbai vs Tata Chemicals Ltd. on 28 March, 2003
27. Revenue has retained the redemption money and the penalty
amount without any right and therefore in view of the decision of the
Hon'ble Supreme Court in the case of Tata Chemicals Limited
(supra), we are of the view that respondent is under obligation to grant
interest to the petitioner on the whole amount of Rs. 9,30,000/-
(redemption charges and penalty) and not just on the pre-deposit
amount, which was the statutory requirement under Section 129E of
the Customs Act, 1962.