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Union Of India vs Agricas Llp on 26 August, 2020

In fact, any invocation of equity in these matters is even otherwise ruled out in view of specific rejection of the claim of bona fide imports by this Court in Agricas (supra). Once this Court has reached to the conclusion that a particular action is wanting in bona fide, the perpetrator cannot claim any relief in equity in relation to the same action. Absence of bona fide in a claimant and his claim of equity remain incompatible and cannot stand together."
Supreme Court of India Cites 51 - Cited by 21 - S Khanna - Full Document

M/S International Seaport Dredging Ltd vs Cc & St, Visakhapatnam-Cus on 2 September, 2016

The issue involved in this appeal is as regards the effect of the notification issued under the provisions of the Foreign Trade (Development and Regulation) Act, 5 1992. The learned Tribunal had followed the decision of the Co-ordinate Bench of the Tribunal in the case of International Seaport Dredging Ltd. vs. C.C. & S.T., Visakhapatnam, 2016 (342) E.L.T. 123 (Tri.-Hyd.) and held that the betel nuts which were imported by the respondent by declaring the prices which were less than the minimum import price specified by the DGFT cannot be held as import of prohibited goods. Consequently, the order of confiscation was set aside along with the order for payment of redemption fine and penalty.
Custom, Excise & Service Tax Tribunal Cites 9 - Cited by 5 - Full Document

(Union Of India & Ors vs Navin Kumar Jha & Ors.) on 7 November, 2014

The above decisions are of much relevance to the case on hand. However, as observed earlier, they could not be placed before the Tribunal because these decisions were rendered much after the order was passed by the Tribunal. However, on the date when the Tribunal passed the impugned order, the decision in the case of Navin Kr. Jha (supra) passed by the Hon'ble Division Bench of this Court was very much available and that decision being one of the jurisdictional authority of the Court would bind the Tribunal.
Calcutta High Court (Appellete Side) Cites 0 - Cited by 4 - S Pal - Full Document
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