Sunita Devi Singhania Hospital Trust vs UOI
Limitation-Whether ROM application was barred by limitation when made before the tribunal-The supreme held that a Rectifcation of mistake application filed before the tribunal would not be barred by limitation and held so invoking power und [LexDoc Id : 353266]
Kwick Handling Service (P) Ltd. vs Joint Secretary, GOI
Obligations of a custom house agent-Unaccompanied baggage-
Whether the Customs house Agent (CHA) was jointly responsible along with the pax for a correct declaration of the goods in the case of Unaccompan [LexDoc Id : 350257]
Cadbury India Ltd. vs CC and CE
Interest-Payment of interest on finalisation of provisional assessment-The issue referred to the larger bench of the tribunal was two fold: (a) whether in case of provisional assessment under central excise rules 2002, in [LexDoc Id : 351529]
CESTAT (Mumbai)
2008
CC vs Atam Manohar Ship Breakers Ltd.
Transaction values-Changes in transaction value-The assessee imported a ship for the purpose of ship breaking and valued the goods as per Memorandum of Agreement. After having initially valued the i [LexDoc Id : 350282]
SC
2008
ACC vs C. Bharani Exports
Appeal to Commissioner (Appeals)-Condonation of delay-The Commissioner (Appeals) was right in declining to condone the delay of 46 days. Under the proviso to s.128 of the Customs Act 1962, he was empowere [LexDoc Id : 376294]