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Union Of India vs Tarachand Gupta & Bros on 28 January, 1971

Shri Doiphode also cited the case of Girdharilal Bansidhar v. Union of India, AIR 1964 SC 1519 emphasising that the case of Girdharilal Bansidhar was noticed by the Hon'ble Supreme Court in the case of Union of India v. Tarachand Gupta, supra but was never over-ruled and on the other hand it was distinguished on the facts and circumstances of the case. Thus, according to him the law laid down in the case of Girdharilal Bansidhar still holds the field and support the impugned order.
Supreme Court of India Cites 17 - Cited by 129 - J M Shelat - Full Document

Hindustan Teleprinters Limited vs Collector Of Customs on 5 August, 1985

He also cited the case of Hindustan Teleprinter Ltd. v. Collector of Customs, 1986 (24) E.L.T. 111 decided by the Tribunal to support his view. In the alternative he submitted that even if all the parts contained in SKD/CKD packs of copiers imported are to be viewed individually, the licence produced by the appellants was not valid for any of the items imported. For this submission he drew our attention to paragraph 73 to 75 of the impugned order to indicate that this alternative case of the appellants was also considered by the Collector and ultimately it was found by him that even if all the imported parts contained in SKD/CKD conditions are viewed individually the licence produced by the appellants was not valid for any of the items imported.
Customs, Excise and Gold Tribunal - Tamil Nadu Cites 2 - Cited by 3 - Full Document

Girdharilal Bansidhar vs Union Of India on 6 March, 1964

Shri Doiphode also cited the case of Girdharilal Bansidhar v. Union of India, AIR 1964 SC 1519 emphasising that the case of Girdharilal Bansidhar was noticed by the Hon'ble Supreme Court in the case of Union of India v. Tarachand Gupta, supra but was never over-ruled and on the other hand it was distinguished on the facts and circumstances of the case. Thus, according to him the law laid down in the case of Girdharilal Bansidhar still holds the field and support the impugned order.
Supreme Court of India Cites 3 - Cited by 30 - N R Ayyangar - Full Document

Collector Of Customs vs Mitsuny Electronic Works on 13 June, 1984

In the case of Collector of Customs, Calcutta v. Mitsuny Electronic Works decided on 13-6-1984 [since reported in 1987 (30) E.L.T. 345 - not cited by either party] a Division Bench of the Calcutta High Court held that one has to look into the respective licence and not to the fact that if all the consignments covered by all the Bills of Entry are assembled together, there will be complete machines. The relevant observations runs thus -
Calcutta High Court Cites 4 - Cited by 21 - M M Dutt - Full Document
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