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1 - 10 of 19 (0.41 seconds)Section 28 in The Customs Act, 1962 [Entire Act]
Panoli Intermediate (India) Pvt Ltd vs Union Of India & 2 on 13 March, 2015
(ii) Panoli Intermediate (India) Pvt. Ltd. Vs. Union of
India, 2015 (326) E.L.T. 532 (Guj.);
Titan Medical Systems Pvt. Ltd. vs Collector Of Customs on 12 November, 2002
In the case of Commissioner of Customs Vs. Rajnarayan
Jwalaprasad (supra), this Court while relying on the decision
of the Supreme Court in the case of Titan Medical Systems
Pvt. Ltd. Vs. Collector of Customs (supra) has observed that
once an advance licence is issued and not questioned by the
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C/SCA/12550/2017 CAV JUDGMENT
licensing authority, the customs authority cannot refuse
exemption on an allegation that there was any
misrepresentation. That if there was any misrepresentation,
it was for the licensing authority to take steps on that behalf.
M/S. Simplex Infrastructure Ltd. vs Union Of India on 5 December, 2018
In the case of Simplex Infrastructure Ltd Vs. Union of
India (supra), where the case was that the Terminal Excise
Duty was granted and the refund thereof was ordered which
was challenged before the High Court, wherein it was held
that there can be no review of earlier refund except in
accordance with Section 16 of Foreign Trade (Development
and Regulation) Act, 1992, which only permits Director
General of Foreign Trade or Central Government to exercise
power of review.
The Central Excise Act, 1944
Section 9 in The Foreign Trade (Development and Regulation) Act, 1992 [Entire Act]
Commissioner Of Customs vs Tl Verma & Co Pvt Ltd on 28 August, 2018
In the case of Commissioner of Customs Vs. T. L. Verma
(supra), it has been observed that the Supreme Court has
stayed operation of the judgment of the Delhi High Court in
Mangali Impex Limited (supra).
Commissioner Of Customs, Kandla vs M/S. Rajnarayan Jwalaprasad on 30 July, 2019
In the case of Commissioner of Customs Vs. Rajnarayan
Jwalaprasad (supra), this Court while relying on the decision
of the Supreme Court in the case of Titan Medical Systems
Pvt. Ltd. Vs. Collector of Customs (supra) has observed that
once an advance licence is issued and not questioned by the
Page 20 of 38
Downloaded on : Fri Jan 10 22:45:36 IST 2020
C/SCA/12550/2017 CAV JUDGMENT
licensing authority, the customs authority cannot refuse
exemption on an allegation that there was any
misrepresentation. That if there was any misrepresentation,
it was for the licensing authority to take steps on that behalf.