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Union of India & Anr Versus Bipin H. Badani

2015 (12) TMI 478 - SUPREME COURT

Benefit of an exemption Notification - respondent approached the Settlement Commission under Section 127B of the Customs Act - Settlement Commission rejected the application of the respondent on the ground that it was not maintainable - Held that:- T .....

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h Court of Bombay. The High Court has, after straightening certain aspects of law, remitted the cases back to the Settlement Commission for fresh decision in accordance with the legal position explained by the High Court. - Since the High Court has m .....

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- Decided against Revenue. - Civil Appeal No. 2273/2006 - Dated:- 19-8-2015 - Mr. A.K. Sikri And Mr. Rohinton Fali Nariman, JJ For the Petitioner : Mr. A. K. Sanghi, Sr. Adv., Mr. Rupesh Kumar, Adv., Ms. Rachna Srivastava, Adv., Mr. Jitin Singhal, A .....

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did not pay the import duty as it was stated that it would be utilising the said raw material for manufacture of particular goods and then exporting the same back. However, instead of utilising the said raw material itself for the manufacture of the .....

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ched the Settlement Commission under Section 127B of the Customs Act. The Settlement Commission rejected the application of the respondent on the ground that it was not maintainable having regard to the aforesaid facts. The order of the Settlement Co .....

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ed the applications. All these writ petitions are decided by the impugned judgment rendered by the High Court of Bombay. The High Court has, after straightening certain aspects of law, remitted the cases back to the Settlement Commission for fresh de .....

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