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Why pressing dispute on an issue which was settled by Constitutional Bench of the Supreme Court on 11.05.1999? Senior Counsels must try to avoid un-necessarily litigation to avoid brain drain and wastage of money and time of all concerned.

Customs - Import - Export - SEZ - By: - CA DEV KUMAR KOTHARI - Dated:- 18-4-2016 - Important references and links: Section 3(1) and 12 of the Customs Act, 1975- about levy of additional duty of customs. Sections 2 and 3 of The Customs Tariff Act, 1975 . Section 2A of Indian Tariff Act, 1934. Union Of India And Ors. Versus M/s. Engee Indl. Services Co. Ltd. & Anr 2016 (4) TMI 490 - SUPREME COURT Case referred to: HYDERABAD INDUSTRIES LTD. Versus UNION OF INDIA - 1999 (5) TMI 29 - SUPREME COUR .....

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ia [1972 (8) TMI 46 - SUPREME COURT OF INDIA] Khandelwal Metal & Engineering Works v. Union of India [1985 (6) TMI 178 - SUPREME COURT OF INDIA]. Union Of India And Ors. Versus M/s. Engee Indl. Services Co. Ltd. & Anr 2016 (4) TMI 490 - SUPREME COURT (supra.) This pertains to appeals filed by the UOI ( Excise Department) in the years 2005, 2013 and 2014, although the matter was already settled by a judgment of the Constitution Bench of five judges of the Supreme court vide judgment dated .....

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ct of levy of additional duty, if the item imported was not excisable / taxable as manufactured or produced item in India. The case involved import of ship for breaking and for no other use. As per appellant (Revenue) also undisputedly, excise duty is not payable and similar product manufactured in India is exempted from excise duty, however, demand was raised for levy of additional duty, and revenue carried matter to the Supreme Court. The Supreme Court held that in view of the Judgement of thi .....

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tries Limited v. Union of India' supra. Revenue should have withdrawn / not pressed appeal on this issue: It is well settled that a bench of the Supreme Court will generally follow judgment of another bench of the Supreme Court. And when a judgment of the Constitutional Bench of five judges of the Supreme Court is there, it has to be followed by a division Bench of the Supreme Court. It is also worth to mention that though an appeal was filed against the judgment of the High Court, there was .....

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