CC vs Abdulla Koyloth
Assessable value of imported goods: Misdeclaration-Customs authorities bound by the declaration of importer-A proprietorship concern of the respondent had imported a consignment of assorted consumer goods and filed bill of entry for the same. On an examinati [LexDoc Id : 397331]
Welspun Maxsteel Ltd. vs UOI
Specific request to third respondent to decide matter: No decision taken and matter remaining pending for almost four years-Third respondent called upon to explain unusual delay, Urgent issuance of notice directed to be issued-A specific request was made by the petitioners to the third respondent to decide the matter. However, no decision was taken by third respondent. The m [LexDoc Id : 401198]
HC (Bombay)
2010
Sri Thirumalai Spinning Mills vs D.G.F.T.
Grant of provisional EPCG licence: Second hand machineries of Indian origin-Wilful acceptance of undertaking to pay duty with interest in event of negative decision, No locus standi to challenge rejection of application for grant of licence, Department justified in invoking bank guarantee to recover duty-The petitioner had been issued EPCG licence on provisional basis on the undertaking to the effect that, in the event of the authority at the first res [LexDoc Id : 423511]
Directorate of Revenue Intelligence vs Mohd. Anwar
Customs Act 1962: Statement by accused-Statement under s.108 an admissible piece of evidence against the accused unless shown non-voluntary-A statement made by the accused under s.108 of the Customs Act 1962, unless shown that it was not voluntary statement, was an admissible piece of evid [LexDoc Id : 403053]
Chaudhary Ship Breakers vs CC
Price reduction-Factum of actual payment of price in terms of addendum to MOA not ignorable while determining the value of vessel-The appellant had imported an old vessel for demolition purpose under Memorandum of Agreement (MOA). In the light of observations of the surveyors, fr [LexDoc Id : 396819]
