Supreme Court of India Judgements

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Category: Customs & Excise

Customs & Excise

In view of the Circular issued by the Central Board of Excise & Customs, the custom duty is to be calculated on the sale price and not on the duty as is payable on the date of deemed expiration of permitted period of warehouse. Such Circular of the Board is binding on the Revenue. Therefore, the custom duty has to be paid on the basis of sale proceeds realised

Feb 17, 2020 sclaw

SUPREME COURT OF INDIA FULL BENCH UNION OF INDIA AND OTHERS — Appellant Vs. M/S. ASSOCIATED CONTAINER TERMINAL LIMITED — Respondent ( Before : A.M. Khanwilkar, Hemant Gupta And Dinesh…

Customs & Excise

Central Excise Act, 1944 – Section 11A – Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded – Scheme of Section 11A does not contemplate that before issuance of any show cause notice, there must, prima facie determination or hearing.

Nov 17, 2019 sclaw

SUPREME COURT OF INDIA DIVISION BENCH COMMISSIONER OF CENTRAL EXCISE, HALDIA — Appellant Vs. M/S. KRISHNA WAX (P) LTD. — Respondent ( Before : Uday Umesh Lalit and Vineet Saran,…

Customs & Excise

Customs Act, 1962 – Sections 27 and 128 – Right to file refund claim- The claim for refund cannot be entertained unless the order of assessment or selfassessment is modified in accordance with law by taking recourse to the appropriate proceedings and it would not be within the ken of Section 27 to set aside the order of selfassessment and reassess the duty for making refund

Sep 30, 2019 sclaw

SUPREME COURT OF INDIA FULL BENCH ITC LIMITED — Appellant Vs. COMMISSIONER OF CENTRAL EXCISE, KOLKATA IV — Respondent ( Before : Arun Mishra, Navin Sinha and Indira Banerjee, JJ.…

Customs & Excise

Customs Act, 1962 – Sections 18 and 130E – Customs Tariff Act, 1975 – Section 16 – Customs Valuation (Determination of Price of Imported Goods) Rule, 1988 – Rules 9 and 9(1)(b) – Import activity – The value of the software and the concerned services were therefore rightly included and taken as part of the importation. Appeal dismissed.

Sep 29, 2019 sclaw

SUPREME COURT OF INDIA DIVISION BENCH  INDUSIND MEDIA AND COMMUNICATIONS LTD — Appellant Vs. COMMISSIONER OF CUSTOMS, NEW DELHI — Respondent ( Before : Uday Umesh Lalit and Vineet Saran,…

Customs & Excise

When an amount is paid as Dharmada along with the sale price of goods, such payment is not made in consideration of the transfer of goods – Such payment is meant for charity and is received and held in trust by the seller – If such amounts are meant to be credited to charity and do not form part of the income of the assessee they cannot be included in the transaction value or assessable value of the goods

Apr 15, 2019 sclaw

SUPREME COURT OF INDIA FULL BENCH M/S D.J. MALPANI — Appellant Vs. COMMISSIONER OF CENTRAL EXCISE, NASHIK — Respondent ( Before : S.A. Bobde, Deepak Gupta and Vineet Saran, JJ.…

Customs & Excise

The present case has been tagged with the case of M/s D.J. Malpani vs. Commissioner of Central Excise, Nashik which has been referred to this Bench vide order dated 29.07.2015. We have held that the amount of Dharmada cannot be included in the transaction value for the purposes of assessments.

Apr 15, 2019 sclaw

SUPREME COURT OF INDIA FULL BENCH COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS, BANGALORE — Appellant Vs. M/S JSW STEEL LTD. (FORMERLY KNOWN AS JINDAL VIJAYANAGAR STEEL LTD.) — Respondent ( Before :…

Customs & Excise

Modvat credit – Learned counsel for the appellant pointed out a circular by which Modvat credit has been given on inputs like chemicals and resins, etc. used in the manufacture of sand moulds for subsequent production of iron castings. Learned counsel also pointed out that in respect of the same goods, in the Jamshedpur factory of the same assessee, this benefit has been given to the appellant – Appeal allowed.

Jun 26, 2017 sclaw

  (1998) 79 ECR 513 : (1997) 92 ELT 4 : (1998) 7 JT 474 : (1998) 9 SCC 176 SUPREME COURT OF INDIA TELCO LIMITED, PUNE — Appellant Vs.…

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