Customs Act, on the premise that they had been misdeclared for import. The appellant, claiming to be the proprietor of M/s. Laila International, came ... goods by filing Bill of Entry as he was having Import Export Code. In his letter, the appellant also slated that the package had been
exporting company as the ownership had not been passed on to the importers and that penalties were imposed on the exporting firm and its directors ... argued that the exporter had taken every precaution before exporting the goods to India. It is further submitted that the exporter and its directors were
Swiss Exporter and the respondents has influenced the price of the impugned imported goods, the original authority found that the impugned goods imported ... other unrelated importer in India. However, he found that the goods imported by others is of same grade and identification code namely
Samsung Electronics Company Ltd. vs Income Tax Officer on 18 February, 2005
Equivalent citations: [2005
Reliance Infocomm Limited vs Union Of India (Uoi) (Dot) on 4 March, 2005
ORDER
1
following categories :
The import of second-hand computers including personal computers and laptops are restricted for imports.
The import of refurbished/reconditioned spares will ... original spare.
Relevant provisions of ITC (HS) Classification of Export and Import Items of the relevant period : (emphasis added
import, they sell the same in India. The dispute herein is with reference to RMG imported and sold.
ii) For this imported RMG, they place ... exporters put the 'swing tags' which contain the name of the collection/brand of the shirts and one part of the bar code
does not absolves the appellants from criminal liability under the Indian Penal Code . The learned single Judge of the High Court of Delhi ... violating the provisions of 'actual user' condition as per Import Export Policy and Customs Notification No. 279/83, dated
Motorola Inc., Erisson Radio Systems ... vs Deputy C.I.T. on 22 June, 2005
Equivalent
Raj Kumar Chawla And Ors. vs Income Tax Officer on 31 January, 2005
Equivalent citations
