Judgements by Bimal Jain

The Hon’ble High Court of Madras relied upon the decision in the case of Sri Vinayaga Agencies Vs. the Assistant Commissioner (Ct), Chennai and another [(2013) 60 VST 283 (Mad)] and held that when the fact of Petitioner paying the taxes to his suppli

The Hon’ble CESTAT, Kolkata held that since, the Department has dropped six periodical Show Cause Notices issued for the subsequent period following the principle laid down in the Jayaswal Neco Ltd. case, that Cenvat credit is admissible on rails and

The Hon’ble CESTAT, Mumbai relying upon the case of Commissioner of Customs, Cochin Vs. Rajesh Chemicals – [2006 (196) E.L.T. 64 (Tri-Bang)], held that the provision of unjust enrichment wouldn’t be applicable as the excess amount paid by mistake was

The Hon’ble CESTAT, Mumbai has relying upon the case of Commissioner of Central Excise, Raipur Vs. Abir Steel Rolling Mills [2013 (7) TMI 405 - CESTAT NEW DELHI], held that when the proceedings against the Respondent stand concluded on payment of dis

The Hon’ble CESTAT, Delhi has relied upon the plethora of judgments and held that merely on the basis of papers/records seized allegedly containing the production & dispatch or statement of any employee/director of the Appellant accepting the facts w

The Hon’ble CESTAT, New Delhi relying upon the plethora of judgments and by observing various provisions in this regard, held that in the instant case, buyer has borne risk of damage to goods during transit and freight charges were an integral part o

The Hon’ble CESTAT, Allahabad relying upon plethora of judicial pronouncements held that in the instant case, BSNL has already paid Service tax on the SIM cards and recharge coupons sold to the Appellant and therefore, again demanding Service tax fro

The Hon’ble Apex Court held that price was genuinely revised & gets reduced by amending the MOA and there was nothing wrong on the part of the Appellant to declare the price in the BOE. Hence, Customs duty should be determined on the basis of assessa

Hon’ble Tribunal held there is no reason to differentiate between the cars imported under Carnet and the cars imported otherwise. Valuation under Section 14 of the Customs Act clearly provides that the value shall be the transaction value where the b

The Hon’ble High Court of Delhi held that 'Duty' as defined in Section 2(15) of the Customs Act, is wide enough to cover all kinds of duty, including SAD. Hence, as per Section 3(8) of Customs Tariff Act, provisions of Customs Act insofar as they rel