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1 - 10 of 10 (0.20 seconds)Section 112 in The Customs Act, 1962 [Entire Act]
The Customs Act, 1962
Indian Oil Corporation Ltd. vs Commissioner Of C. Ex., Calcutta-Ii on 10 April, 2002
26. The ratio of this judgment was followed by the Tribunal in their later order in the case of Exim India Oil Co. v. CC, Calcutta [2001 (131) E.L.T. 207 (T) = 2001 (42) RLT 181].
The Income Tax Act, 1961
The Customs Tariff Act, 1975
The Bombay Dyeing & Manufacturing Co. ... vs Collector Of Customs, Bombay on 18 February, 1997
In the case of Bombay Dyeing & Manufacturing Co. v. Collector of Customs [1993 (63) E.L.T. 557], the Tribunal had held that where some goods were ordinarily imported by sea, the sea freight had to be added to the assessable in arriving at CIF value, even when the goods were imported by air at a much higher rate.
Orwo Films vs Collector Of Customs on 2 May, 1991
In doing so, the Tribunal followed the earlier order of the Tribunal in the case of Orwo Films v. Collector of Customs [1991 (56) E.L.T. 805].
Panchmahal Steel Ltd. vs Collector Of Customs on 16 April, 1993
Further, since the two Member Bench which decided the Panchmahal Steel Ltd. case was not appraised of the existence of the circular issued by the Board, the said decision cannot be said to be one correctly decided."
Deepak Fertilisers & Petrochemicals ... vs Commissioner Of Customs, Nhava Sheva on 5 October, 2001
Further, that Bench distinguished earlier decision rendered by a Bench of three Members of this Tribunal in Deepak Fertilizers and Petrochemicals Corporation Ltd. v. Collector of Customs - 1989 (41) E.L.T. 550 (T). The three Member Bench decided that wharfage and demurrage are not landing charges and are not to form part of the assessable value. That decision was distinguished by the two Member Bench holding that wharfage and demurrage in the case were not paid to the port authorities. They were charges for detention of vessel and so are pre-landing stage charges. Consequently, it was taken that those charges would form part of assessable value.
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