Custom Judgements

Unjust Enrichment

CA. Shikha 25 October 2008 at 12:58

Whether the principle of Unjust Enrichment applies to the claim for refund of custom duty paid on imported capital goods.

Posted in Custom | 72 Views

Input includes Damaged Goods.

CA. Shikha 25 October 2008 at 12:56

Whether imported inputs damaged during transit can be considered as used for the manufacture of specified goods.

Posted in Custom | 70 Views

General Instruments Company v. Union of India (UOI) and Ors.

CMA Lakshminarayana Pulipaka 24 September 2008 at 16:01

Procedural lapse — Forfeiture of Special Imprest Licence (SIL) — Exemption — Appellant applied to the Joint Chief Controller of Imports & Exports for issuance of an import licence with duty exemption entitlement certificate to avail of Customs Duty e

Posted in Custom | 145 Views

Valuation in Customs

CA Praveen Chopra 26 March 2008 at 16:01

valuation -Merely because supplier was holding 30% of equity in share capital of buyer does not establish mutuality of interest - Burden to prove undervaluation lies on Revenue

Posted in Custom | 105 Views

laptop exempted additional custom duty

CA. Maulik Dattani 20 November 2007 at 15:40

Posted in Custom | 86 Views

Reversal of Modvat Credit ::

CA.Saibaburao Nanduri 05 September 2007 at 11:25

Notification no.15/94-C.E.dated 01.03.94 exempts certain final products of chapter 39 from payment of excise duty only if credit is not taken on inputs used for manufacturing final products.The court held that reversal of Modvat credit amounts to non

Posted in Custom | 85 Views