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1 - 5 of 5 (0.18 seconds)Section 114 in The Customs Act, 1962 [Entire Act]
Section 108 in The Customs Act, 1962 [Entire Act]
Tsubo Shilpa Exports vs Collector Of Customs on 28 September, 1989
In this connection, Counsel relied on the Tribunals decision in Shilpi Exports Vs. Commissioner of Customs, Calcultta (1996 (83) ELT 302 (Tribunal). He also pointed out that a Civil Appeal filed by the department against the Tribunals decision was dismissed by the Supreme Court.
Commissioner Of Central Excise & ... vs Suresh Jhunjhunwala & Ors on 19 October, 2006
6. We have also considered the case law cited by the Counsel. None of those cases involved categorical confession of offence by the exporter. Therefore, as rightly pointed out by the SDR, those decisions cannot be made applicable to the facts of the instant case. On the other hand, some of the decisions cited by Ld. Counsel would support the Departments case. For instance, in the case of Suresh Jhunjhunwala (supra), the Honble Supreme Court was only remanding the case to the Tribunal for reconsidering the question whether the party had indulged in overvaluation of export goods for claiming higher DEPB benefit.
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