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Showing 28821 to 28840 of 29452 Records

  • 1982 (12) TMI 217

    ... ...
    ... ... nt, the claim of the petitioners that the Government has not acted with fair play is without any substance and the petitioners are not entitled to any relief whatsoever. 15. Accordingly, the petition fails and the rule is discharged with costs.

  • 1982 (12) TMI 216

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    ... ... n the result, the Tribunal holds that the Appellate Collector’s finding that the goods were rightly classifiable under sub-heading (1) of Heading No. 85.18/27 of the Customs Tariff was correct. The revision application is accordingly rejected.

  • 1982 (12) TMI 215

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    ... ... thorities. Accordingly, the subsequent orders not allowing the petitioner to redeem the truck on payment of ₹ 7000/-, are quashed. 5.  In the result, this petition is partly allowed as indicated above. There will be no order as to costs.

  • 1982 (12) TMI 214

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    ... ... hs specified by section 27 of the Customs Act, 1962. We have therefore no hesitation in holding that the decision of the lower authorities to treat the refund claim as barred by limitation to be correct. 9.  The appeal in accordingly dismissed.

  • 1982 (12) TMI 212

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    ... ... order would also dipose of another appeal No. CB/SB/T/A. No. 176/81-D, M/s. Sun Export Corporation 41/42, Atlanta 205, Nariman Point, Bombay also argued today by Shri T.V. Krishnamurthy on identical contentions and the same is also hereby dismissed.

  • 1982 (12) TMI 211

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    ... ... ed to persons like Shri Todi Lal, who having regard to the nature of his qualifications and responsibilities, could be of no help to the Tribunal or to Appellant Department for decision of the matter in dispute. 8. The appeal fails and is dismissed.

  • 1982 (12) TMI 209

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    ... ... e and in view of the Department having proved that super finishing stones could also be a category of honing stones, we are hardly in a position to find fault with the findings of the Appellate Authority. 10.  Accordingly, we reject the appeal.

  • 1982 (12) TMI 208

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    ... ... the ordinarily prevailing price at which the relevant goods were sold or offered for sale. We, therefore, decide that the order passed by the Appellate Collector of Customs, Madras is correct in law and based on facts. Hence the appeal is dismissed.

  • 1982 (12) TMI 207

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    ... ... nes. Accordingly, we hold that the Department is right in saying that both machine-operated as well as hand-operated hones are excluded from sub-heading (2) and their assessment under sub-heading (1) is, therefore, correct. 7.  Appeal rejected.

  • 1982 (12) TMI 206

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    ... ... eas the duty in the instant case had been paid on 8-1-1979, the claim was barred by limitation under Sec. 27 of the Customs Act, 1962. In the result, the appeal is rejected on the ground of limitation alone without going into the merits of the case.

  • 1982 (12) TMI 205

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    ... ... the goods should be classified under Heading No. 90.22. The appeal is accordingly allowed. The Customs authorities at Madras are directed to grant consequential refund to the appellants within two months from the date of communication of this order.

  • 1982 (12) TMI 204

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    ... ... (l) at the material time. In the result, the Tribunal allows the appeal and directs that consequential refund of duty be granted by the Customs authorities to the appellants within a period of two months from the date of communication of this order.

  • 1982 (12) TMI 203

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    ... ... other Heading of Chapter 84. For the reasons given above, sub-heading (2) of this Heading is not applicable. Accordingly they are correctly classifiable under sub-heading (1) ibid as has already been done. The appeal therefore falls and is rejected.

  • 1982 (12) TMI 202

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    ... ... arts of Special purpose motor vehicles, viz. fire tenders, which fall within Heading No. 87.03 and classified under the same heading. The Appellate Collector’s order was, therefore, correct and the Revision Application is accordingly rejected.

  • 1982 (12) TMI 201

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    ... ... 27 (3) of the Customs Tariff Schedule. In the result, we allow the appeal and direct that the Customs authorities at Bombay shall refund the differential duty involved to the Appellants within two months from the date of communication of this order.

  • 1982 (12) TMI 200

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    ... ... meaning of the Notification. In the result, the Tribunal allows the appeal and directs that consequential refund of duty be granted to the Appellants by the Customs authorities at Madras within 2 months from the date of communication of this order.

  • 1982 (12) TMI 198

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    ... ... he said notification. In the result the appeal is allowed. The Customs authorities should re-assess the goods in terms of this Order and refund the differential amount to the Appellants within two months from the date of communication of this Order.

  • 1982 (12) TMI 197

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    ... ... be held to be inappropriate and that Item 68 is a more appropriate head. 11. We, accordingly, direct that the assessment should be made in accordance with this judgment and that all consequential refunds be given to the importer. 12. Appeal allowed.

  • 1982 (12) TMI 196

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    ... ... and other relevant documents like the indent placed by the appellants, invoices, etc., evidencing the import having been effected in terms of the said original contract, for verification to his satisfaction about their genuineness and authenticity.

  • 1982 (12) TMI 194

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    ... ... efund was, therefore, rightly rejected as being filed beyond the time prescribed by Section 27(1) of the Customs Act and we do not find any infirmity in the view held by the Collector of Customs (Appeals) Bombay. The appeal is accordingly dismissed.

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