Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2023 (5) TMI 1430

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... in CUSAA 225/2019 (for recall of order) 1. This is an application seeking recall of the order dated 21.11.2022, whereby the present appeal was disposed of in view of the earlier decision in the case of Pr. Commissioner of Customs v. Kunal Lalani: CUSAA 20/2021. 2. It is submitted that the submission made on behalf of the appellant that the issues involved in the present appeal are covered by th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... aid application was rejected by the Deputy Commissioner on the ground that the application was barred by limitation. 9. Being aggrieved by the said decision, the respondent had preferred an appeal before the Commissioner (Appeals), which was allowed by following the decision of this Court in Sony India Pvt. Ltd. v. Commissioner of Customs, New Delhi: 2014 SCC OnLine Del 1501. 10. Aggrieved by th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r of Customs (Import) v. Wilhelm Textiles India Pvt. Ltd.], has been admitted by an order dated 15.04.2019. 13. Ms. Anushree Narain, learned counsel for the Revenue, further submits that the Bombay High Court has taken a view, contrary to the decision of this Court in Sony India Pvt. Ltd. v. Commissioner of Customs, New Delhi (supra) in M/s CSMS Info Systems Ltd. v. Union of India (Ministry of Fi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates