Notification No.12/2012 – Cus, dated 17.03.2012 and exemption of special
additional duty under Notification No.21/2012 – Cus, dated 17.03.2012. One
of the conditions ... Customs Notification No.21/2012-Cus, dated 17.03.2012, as
amended (read with condition No.46 of the Customs Notification No.12/2012-
Cus, dated
Notification No.12/2012 – Cus, dated 17.03.2012 and exemption of special
additional duty under Notification No.21/2012 – Cus, dated 17.03.2012. One
of the conditions ... Customs Notification No.21/2012-Cus, dated 17.03.2012, as
amended (read with condition No.46 of the Customs Notification No.12/2012-
Cus, dated
including CVD, have
been extended vide serial No.462 of notification No.12/2012-
Cus, dated 17.03.2012, subject to prescribed conditions,
which binds the importer ... being used for coastal trade vide serial No.306 of
notification No.12/2012-Cus, dated 17.03.2012. Hence, if any
Indian Flag vessel which
declare
that condition no.82 of S.No.462 of Notification no.12/2012 Cus. Dated
17.03.2012 issued by the 1est respondent, is illegal ... date of coming into force of Notification 12/2012-
Cus.
For Petitioner : Mr.Karthik Sundaram
(in all writ petitions)
For Respondents : Mr.S.Gurumoorthy
petitioners therein were prohibited notwithstanding the fact that there was no
notification issued under Section 11 of the Customs ... petitioners therein are not “eligible passengers” within the meaning of
Notification No.12/2012-Cus dated 17.03.2012.
22. It is submitted that the Division Bench
Completely Knocked Down (CKD) kit under Sr.
No. 437 of Notification No. 12/2012-Cus., dated 17.3.2012, as
amended, when six essential and critical components ... form
was liable to tax at 60%.
8. Notification No.12 of 2012 dated 17.03.2012 superseded
Notification
Completely Knocked Down (CKD) kit under Sr.
No. 437 of Notification No. 12/2012-Cus., dated 17.3.2012, as
amended, when six essential and critical components ... form
was liable to tax at 60%.
8. Notification No.12 of 2012 dated 17.03.2012 superseded
Notification
under
Sub-Clause (1)(a) to S.No.437 of Notification No.12/2012-Cus dated
17.3.2012 for import of their consignments of motor cars ... eligible to avail the concessional rate of duty prescribed under Notification
No.12/2012 dated 17.3.2012 and on the reasonable belief that the
consignment
provisions of Section 125 of the Act.
8. As seen from the Notification dated 06.03.2014 issued by the
Central Board of Excise and Customs (CBEC ... force. Relevant portion of the Notification dated 06.03.2014 is extracted
hereunder:-
“Attention is invited to Notification
No.12/2012-Cus dated
thus the petitioner was denied the benefit of the Notification No.12/2012, Sl.No.368.A and therefore, the third respondent worked ... petitioner is entitled to the benefit of the Customs Notification No.12/2012-Cus, dated 17.03.2012 in Sl.No.368-A or not. The third
