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1 - 10 of 60 (0.55 seconds)The Customs Act, 1962
Section 2 in The Central Sales Tax Act, 1956 [Entire Act]
Section 5 in The Central Sales Tax Act, 1956 [Entire Act]
Section 4 in The Central Sales Tax Act, 1956 [Entire Act]
Section 3 in The Central Sales Tax Act, 1956 [Entire Act]
Section 68 in The Customs Act, 1962 [Entire Act]
Section 47 in The Customs Act, 1962 [Entire Act]
The Bombay University Act, 1974
Kiran Spinning Mills vs Collector Of Customs on 5 August, 1999
62. Reliance of Mr.Tapare on this judgment is misplaced
because what this argument overlooks are the provisions of the
CST Act and the definitions as well as Chapter V of the Customs
Page 57 of 74
J.V.Salunke,PA
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Judgment-STR.52.2009+1.doc
Act, 1962. Section 15 of the Customs Act, 1962 has been
extensively amended and that amended provision applied for the
purposes of date for determination of rate of duty and tariff
valuation of imported goods. Thus, this judgment in the case of
Kiran Spinning Mills (supra) dealt with the issue as to whether
the import duty has to be paid when the import is complete and
that import is complete only when the goods crossed the customs
barriers or otherwise. The Hon'ble Supreme Court held that the
taxable event is as above. We do not think that this judgment has
any application.