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1 - 10 of 13 (0.53 seconds)Section 49 in The Customs Act, 1962 [Entire Act]
Section 68 in The Customs Act, 1962 [Entire Act]
Section 12 in The Customs Act, 1962 [Entire Act]
Section 16 in The Customs Act, 1962 [Entire Act]
The Customs Act, 1962
Section 46 in The Customs Act, 1962 [Entire Act]
Section 59 in The Customs Act, 1962 [Entire Act]
Prakash Cotton Mills (P) Ltd vs B. Sen & Ors on 25 January, 1979
8. We shall now deal with the appellant's original contention that the goods were assessable (3 40% ad valorem, which was the rate in force when the goods entered the territorial waters of India. During the hearing before us, Shri Nanavati has stated that the goods entered the Indian Customs waters on 4-12-1975. The appellants relied upon the judgments of Bombay High Court in the cases of (a) Synthetics and Chemicals Limited 1981 ELT414 (Born.) and (b) Sylvania and Laxman Limited in support of their contention and have tried to distinguish their case from the case of Prakash Cottom Mills (P) Ltd. The Collector of Customs (Appeals) has not followed the judgments of Bombay High Court in the cases of (a) Synthetics & Chemicals 1981 ELT 414 (Bom.) and (b) Sylvania Laxman as there was a judgment of the Supreme Court on the issue. The Collector (Appeals) has quoted the following decision of the Supreme Court in the case of Prakash Cotton Mills (P) Limited v. B. Sen and Ors. (AIR 1979 S.C. 675-677):
Apar Private Ltd. And Others vs Union Of India And Others on 17 October, 1985
In support of his argument, Shri Saha has relied upon the judgment dated 17-10-1985 of Bombay High Court in the case of Apar Private Limited and Ors. v. Union of India and Ors., reported in 1985 (22) ELT 644 (Bom) and also on this Tribunal's Order Nos.