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1 - 10 of 23 (0.36 seconds)Section 28 in The Customs Act, 1962 [Entire Act]
Section 28K in The Customs Act, 1962 [Entire Act]
The Customs Act, 1962
Section 6 in The Customs Act, 1962 [Entire Act]
M/S. Godrej Sara Lee Ltd. vs The Excise And Taxation Officer Cum ... on 1 February, 2023
In the above said judgment, the learned Senior Counsel
stated that the Appellant has relied upon the said judgment as it is
heavily weighed in their favour and the Department, has quoted
the said Judgment in order to justify filing of their application for
re-examination of the Advance Ruling obtained by the importers
and further justify the writ petition filed before the Learned Single
Judge, which stood dismissed and gave a quietus and issue of
classification, which anyway was not the issue before the Learned
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https://www.mhc.tn.gov.in/judis
Page No.22 of 30
W.A.Nos.1798 of 2024...etc. (batch of 19 cases)
Single Judge, who merely affirmed the Advance Ruling of the
Advance Ruling Authority and therefore, by no stretch of
imagination the said Judgment come to the rescue of the
Department.
Section 92 in Finance Act, 2012 [Entire Act]
Nidhi Kapoor vs Principal Commissioner And Additional ... on 21 August, 2023
(c) Nidhi Kapoor vs. Principal Commissioner and
Additional Secretary to the Government of India & Ors, and
batch in W.P.(C) No.8902 of 2021; and
The learned Senior Counsel submitted that said
Judgment has no relevance to the facts of the instant case in so far
as the Notification imposing a Minimum Import Price (MIP)
issued by the DGFT for import of Betel Nut / Areca Nuts falling
under Chapter 0802, is irrelevant and considering the fact that the
very Notification has been stayed by this Court and quoting the
said Judgment, amounts to vituperative to this Court.