Customs & Excise Archives - Page 7 of 7 - Supreme Court of India Judgements

May 30, 2025 10:27 am

Bifurcation – For purpose of rate of duty, the State of Assam was divided into six zones. Different rates were fixed for different zones.

Jun 3, 2017 sclaw

(1997) 92 ELT 293 : (1998) 8 SCC 467 SUPREME COURT OF INDIA UNION OF INDIA (UOI) AND OTHERS — Appellant Vs. MANAGER, DIROK TEA ESTATE — Respondent (…

Customs & Excise

Award of interest

May 15, 2017 sclaw

(1998) 101 ELT 569 : (1997) 10 SCC 536 SUPREME COURT OF INDIA JINDAL PAPER AND PLASTICS AND ANOTHER — Appellant Vs. UNION OF INDIA (UOI) AND ANOTHER —…

Customs & Excise

Customs Act, 1962 – Section – 28, 28(1), 28(1)(b) – Exemption notification

May 15, 2017 sclaw

(1997) 68 ECR 36 : (1996) 87 ELT 589 : (1997) 10 SCC 538 SUPREME COURT OF INDIA COLLECTOR OF CUSTOMS, CALCUTTA — Appellant Vs. TIN PLATE CO. OF…

Customs & Excise

Interpretation of Statutes – Fiscal statute – Liberal interpretation – The principle cannot be carried to the extent of going violence to the plain and simple language of the taxing Statute. The principle, however, cannot be carried to the extent of doing violence to the plain and simple language used in the enactment.

May 13, 2017 sclaw

AIR 1993 SC 2529 : (1994) 45 ECC 1 : (1993) 204 ITR 412 : (1993) 5 JT 346 : (1993) 3 SCALE 726 : (1994) 1 SCC 280…

Customs & Excise

The Tribunal came to the conclusion that the plastic piece parts continued to remain under Entry 15A(2) until the enactment of the Bill on 19th April, 1982, whereupon they became classifiable under Entry 68 – The Act does not take account of Exemption Notifications for they apply only when goods are exigible to duty but, thereby, the payment of duty or a part thereof is exempted – Appeal dismissed.

May 13, 2017 sclaw

(1997) 57 ECC 245 : (1996) 87 ELT 577 : (1997) 10 JT 368 : (1996) 7 SCALE 719 : (1997) 2 SCC 220 : (1996) 7 SCR 664…

Customs & Excise

Relief was granted to the petitioners on the basis of the judgment reported as State of U.P. v. Annapurna Biscuit Manufacturing Co. – There is no advertence to Annapurna Biscuit Manufacturing Co.’s case – That case, as said before stands pro tanto overruled.It could not have been the basis to grant relief to the respondents by the High Court – Appeal allowed.

May 13, 2017 sclaw

(1999) 8 SCC 137 : (2000) 117 STC 420 SUPREME COURT OF INDIA ASSISTANT COMMISSIONER (JUDICIAL), SALES TAX AND OTHERS — Appellant Vs. KHERIA BROTHERS AND ANOTHER — Respondent…

Customs & Excise

Claim for refund – A refund application was filed by the manufacturer/purchaser beyond the period – The refund claim is rejected by this Court

May 11, 2017 sclaw

(1997) 90 ELT 260 : (1997) 2 JT 335 : (1997) 1 SCALE 763 : (1997) 1 SCALE 716 : (1997) 5 SCC 744 : (1997) 1 SCR 648…

Customs & Excise

Constitution of India, 1950 – Article – 226 – Refund the amount of excise duty – Petitions is filed by the respondents and has directed the appellants to refund the amount of excise duty paid by the respondents without requiring the respondents to pursue the remedy available under the statutory provisions

May 11, 2017 sclaw

(2000) 120 ELT 291 : (2001) 10 SCC 617 SUPREME COURT OF INDIA UNION OF INDIA (UOI) AND OTHERS — Appellant Vs. INGERSOLL RAND (INDIA) LTD. — Respondent (…

Customs & Excise

Customs Act, 1962 — Section 27 —Refund of huge amounts — Whether the doctrine of unjust enrichment is applicable in respect of raw material imported and consumed in the manufacture of a final product — Court held that a person who passes on the burden of tax to some other person, either directly or indirectly is not entitled to claim the refund of tax, the levy and/or collection of which by the State is declared to be illegal or unconstitutional

May 5, 2017 sclaw

(2014) 9 SCALE 374 SUPREME COURT OF INDIA DECCAN CEMENTS LTD. — Appellant Vs. ASST. DIRECTOR OF MINES AND GEOLOGY — Respondent ( Before : Jasti Chelameswar, J; Arjan…

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Category: Customs & Excise

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