Search Results Page

Search Results

1 - 5 of 5 (0.37 seconds)
Collector Of Customs vs Hindustan Petroleum Corporation on 25 January, 1991 cites

Hindusthan Fertilizer Corporation ... vs Assistant Collector Of Customs For ... on 12 December, 1990

In the case of Deepak Fertilizers and Petrochemicals Corporation Ltd. v. Collector of Customs [1989 (41) E.L.T. 550], the Tribunal held that the importers have not made out a case for adding actual charges instead of notional flat rate of 0.75 per cent as landing charges since they have not even shown that there are actual charges different from the notional charges.
Calcutta High Court Cites 3 - Cited by 7 - Full Document

Prabhat Cotton And Silk Mills Ltd. vs Union Of India on 9 March, 1982

Rare cases apart, the amounts involved in each individual case would be very small. This is so because the landing charges themselves form only a fraction of the import price and the difference between the average amount and the actual amount would further be a fraction of that fraction. A Division Bench of the Hon'ble Gujarat High Court [1982 (10) E.L.T. 203 (Guj.)] Prabhat Cotton & Silk Mills Ltd. v. Union of India, had an occasion to comment adversely on the litigation involved in numerous challenges to validity of inclusion of landing charges in the customs assessable value. The considerations which had weighed with the Hon'ble High Court, inter alia, were enormous number of cases on the one hand (running into hundreds of thousands) and pettiness of the amounts involved in individual cases on the other. We observe that while the amounts, by way of a fraction of the landing charges themselves, would, by and large, be still more tiny in individual cases, the number of consignments imported over the years has grown. We hear almost every day the trade and industry clamouring for simplification of procedures in our country. And yet in the present case the respondents ask us to support undoing of a simplification which, by a practice accepted since over a century, has become an established part of the customs assessment. We see nothing wrong or illegal in averaging of the landing charges. The interpretation of law has to be a practical one. Taken as a whole, neither the Government nor the importers stand to lose or gain. We see no reason, therefore, to upset the existing procedure and thereby add enormous amount of infructuous work for the customs houses as well as for lakhs of importers."
Gujarat High Court Cites 11 - Cited by 26 - M P Thakkar - Full Document
1