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Customs - Central Government - Case Laws

Showing 301 to 319 of 319 Records

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  • 1981 (3) TMI 84

    ... ...
    ... ... mpugned cocoa butter is covered by the description of all sorts of food not elsewhere specified and is classifiable under Item 21(2) of ICT. The appellate order which is correct in law, is, therefore, upheld and the revision application is rejected.


  • 1981 (3) TMI 83

    ... ...
    ... ... as such the amended notifications do not make any material difference in the contents effect of the impugned notification. 5. In view of the foregoing, the Government uphold the appellate order which is correct in law and drop the review proceeding.


  • 1981 (3) TMI 80

    Refund - Duty paid under protest - Levy of export duty not void - Applicability of time limit


  • 1981 (3) TMI 78

    ... ...
    ... ... ithout sleeves. Admittedly the bore of the bearing exceeds 60 mm and there is no warrant for taking the bore after fitting the sleeves. Accordingly Government consider this as a fit case to uphold the order-in-appeal and drop the review proceedings.


  • 1980 (11) TMI 48

    Duty wrongly collected - Classification - Powers of assessing authority - Refunds - Applicability of general law of limitation - Assessment - Ab initio void - Time limit


  • 1980 (9) TMI 276

    ... ...
    ... ... ,25,000/- ₹ 30,000/- (Thirty thousand) ₹ 25,000/- Nil The orders in appeal are modified to the extent indicated above and four revision applications are disposed of accordingly. Consequential relief shall be granted to the petitioners.


  • 1980 (5) TMI 103

    ... ...
    ... ... nt further consider that the change in the Letter of Credit was made deliberately and knowingly to reap a profit and not under any compulsions of law or morality. In the result, the Order-in-Appeal is upheld and the revision application is rejected.


  • 1980 (4) TMI 123

    ... ...
    ... ... ow that the impugned silver was intended to be taken out for the purpose of export as by the legal fiction it would be presumed that such goods are likely to be illegally exported. 7. Both the revision applications fail and are accordingly rejected.


  • 1980 (3) TMI 255

    ... ...
    ... ... he petitioner was liable to penalty under section 112 ibid. on the basis of the testimony of Shri Shripad Rajaram Chari, the co-accused and on the basis of other evidence on record. 4. The revision application fails and is rejected accordingly.


  • 1980 (3) TMI 95

    Confiscation - Attempt to export of foreign exchange Legality - Interpretation


  • 1980 (1) TMI 103

    ... ...
    ... ... not smuggled ones. In the result, Government do not propose to annul or modify the Board s order in appeal on this point. 11. The review proceedings are disposed of accordingly. The diamonds in question may now be returned to the persons concerned.


  • 1979 (11) TMI 107

    ... ...
    ... ... 1962, is not maintainable, notwithstanding the fact that the consignee has already been granted refund of an equal amount of duty. 5. In the circumstances, the revision application is allowed. Consequential relief may be granted to the Petitioners.


  • 1979 (9) TMI 71

    ... ...
    ... ... took place on 22-12-1971 was within the extended period of one year upto which the Collector could condone. Government accordingly condone the delay and allow the revision application. Consequential relief is granted to the petitioners accordingly.


  • 1979 (8) TMI 87

    ... ...
    ... ... ich classified the goods under heading 84.41 (1) CTA 75 and hold that the Importers claims for re-assessment of the goods under heading 84.41 (1) CTA 75 in preference to heading 84.41(2) were correctly rejected by the Assistant Collector of Customs.


  • 1979 (8) TMI 77

    ... ...
    ... ... r and considering further that the Customs Law in such cases should have sharp teeth in order to be deterrent, no relief is warranted. 23. The Board s order-in-appeal is accordingly confirmed in all respects and the revision application is rejected.


  • 1978 (11) TMI 79

    ... ...
    ... ... stances, it appears that the Appellate Collector has erred in his conclusion on the basis of the finding of fact recorded by himself. The revision application is accordingly allowed. Consequently relief may be granted to the petitioners accordingly.


  • 1978 (10) TMI 47

    ... ...
    ... ... of India Rules is Rs. 10,000/- only which is lot severe considering the facts and circumstances of the case. 8. Government therefore do not find any justification to interfere with the order-in-appeal and accordingly reject the revision application.


  • 1978 (9) TMI 170

    ... ...
    ... ... pellate Collector either to accept the request for adjournment or reject the same. The advocate in the circumstances should have argued the same. Thus, there was no denial of natural justice. 5. The Revision Application is accordingly rejected.


  • 1977 (2) TMI 123

    ... ...
    ... ... ces, the Government of India allow the Revision Application and direct that the applicant be granted the gold dealer’s licence subject to his satisfying the other conditions prescribed under the Gold Control (Licensing of Dealers) Rules, 1969.


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