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1 - 6 of 6 (0.22 seconds)The Indian Penal Code, 1860
Oswal Agro Mills Ltd. Etc. Etc vs Collector Of Central Excise And Ors on 27 April, 1993
In the decision in the case of Jraj Exports (P)
Ltd., referred to supra, this Court has taken in aid the
judgment of the Apex Court in the case of Oswal Agro
Mills Ltd. v. Assistant Collector of Central Excise, 1994
(70) E.L.T. 48 (S.C.) = 1994 (2) SCC 546."
M/S Mehta Flex Pvt. Ltd vs Cc (Import) Mumbai on 4 August, 2014
8. It is not the case of the Revenue that what the
appellant claimed was the refund of the duty paid and there
is also no dispute that the appellant claimed only the
security deposit made. The Hon'ble jurisdictional High
Court in the case of M/s. Cable Corporation of India Ltd.
(supra) has considered a similar issue and has ruled as
under:-
M/S.Gnc Infra Llp vs Assistant Commissioner (Circle) on 28 September, 2021
(iv) M/s. GNC Infra LLP v. Assistant Commissioner (Circle)
[2021 (11) TMI 973 - Madras High Court]
and, in particular, took me through the decision of the
Hon'ble jurisdictional High Court of Judicature at Madras in
the case of M/s. Cable Corporation of India Ltd. (supra)
wherein, under similar circumstances, the Hon'ble High
Court has held that for refund of security deposit, the
provisions of Section 27 of the Customs Act would not
apply.
Commissioner Of Customs vs M/S. Aristo Spinners Pvt. Ltd on 25 January, 2008
Appeal. No(s).: C/40514 & 40515/2022-SM
"4. The issues involved in the present case are squarely
covered by the decision in the case of Commissioner of
Customs, Chennai v. Aristo Spinners Ltd., 2008 (226)
E.L.T. 42 (Mad.) = (2008) 4 TNLJ 517 decided by a
Division Bench of this Court in which one of us (KRPJ) is
a party, relying on the judgment of the Division Bench in
which both of us are parties in the case of Commissioner
of Customs (Exports) v. M/s. Jraj Exports (P) Ltd., 2007
(217) E.L.T. 504 (Mad.) = 2007 (3) TNLJ 532, wherein we
have held that the bank guarantee cannot be regarded as
equivalent to payment of duty and it is only furnished to
safeguard the interest of the Revenue in case of non-
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