CRUCIALThe improvement in the process of uploading Custom Duty notifications in the e-Gazette is of great importance.CRUCIALCustom Duty Enhancement - An increase in the duty rate, as authorized by Section 8A of the Customs Tariff Act, can only take effect prospectively.A. Under the Customs Tariff Ac...

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DESIGNATED AUTHORITY vs. M/S THE ANDHRA PETROCHEMICALS LIMITED

Judgement Date : september/2020, Citation : 2020 Latest Caselaw 490 SC

Headnote :

The Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Article and for Determination of Injury) Rules, 1995, specifically Rule 20, under the Customs Act of 1975, Section 9A, addresses anti-dumping duties and the limitations on investigations. It mandates that th...

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M/S.L.R.BROTHERS,INDO FLORA LTD. vs. COMISSIONER OF CENTRAL EXCISE

Judgement Date : september/2020, Citation : 2020 Latest Caselaw 489 SC

Headnote :

NOTICECustoms Act - Imposition of customs duty on imported inputs utilized in the production of cut flowers sold in the Domestic Tariff Area.According to Section 28 of the Customs Act, 1962, customs duty is applicable on the sale of cut flowers within the Domestic Tariff Area. A show-cause notice wa...

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UNION OF INDIA vs. AGRICAS LLP

Judgement Date : august/2020, Citation : 2020 Latest Caselaw 468 SC

Headnote :

The Foreign Trade (Development and Regulation) Act of 1992, Section 6, pertains to import policy and grants authority to the Central Government. On March 29, 2019, the Union of India amended the import policy conditions for items listed in Chapter 7 of the Indian Trade Classification. Subsequently,...

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CHAIRMAN, BOARD OF TRUSTEES, COCHIN PORT TRUST vs. M/S AREBEE STAR MARITIME AGENCIES PVT.LTD

Judgement Date : august/2020, Citation : 2020 Latest Caselaw 438 SC

Headnote :

CRUCIALThe term \"owner\" encompasses both the steamer owner and the steamer agent.A. According to Section 2(o)(i) and (ii) of the Major Port Trust Act, 1963, the definition of \"steamer owner\" distinguishes between the owner of goods and the owner of a vessel. The term \"owner\" in relation to \"g...

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COMMISSIONER OF CUSTOMS (PORT) KOLKATA vs. M/S. STEEL AUTHORITY OF INDIA LTD.

Judgement Date : april/2020, Citation : 2020 Latest Caselaw 343 SC

Headnote :

The Customs Act of 1962, Section 14, pertains to Customs Valuation, specifically the Valuation Rules for Imported Goods established in 1988, particularly Rules 4 and 9(1)(e). In this case, Steel Authority of India Ltd imported certain items and asserted that the importation involved turnkey projects...

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COMMISSIONER OF CENTRAL EXCISE, NAGPUR vs. M/S UNIVERSAL FERRO & ALLIED CHEMICALS LTD.

Judgement Date : march/2020, Citation : 2020 Latest Caselaw 256 SC

Headnote :

IMPORTANTThe terms `sale\' and `purchase\' as defined under the Central Excise Act encompass the transfer of possession of goods in exchange for valuable consideration.Goods produced and manufactured by an Export Oriented Unit (EOU) entirely from raw materials sourced in India do not require permiss...

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INDUSIND MEDIA AND COMMUNICATIONS LTD vs. COMMISSIONER OF CUSTOMS NEW DELHI

Judgement Date : september/2019, Citation : 2019 Latest Caselaw 881 SC

Headnote :

Section 130E of the Customs Act, 1962.[Paragraph]

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ITC LTD vs. COMMISSIONER OF CENTRAL EXCISE, KOLKATA IV

Judgement Date : september/2019, Citation : 2019 Latest Caselaw 844 SC

Headnote :

IMPORTANTA refund claim cannot be processed unless the assessment order or self-assessment is legally modified through the appropriate procedures.According to the Customs Act, 1962 Section 27, Central Excise Act, 1944 Section 11(b), and Customs Tariff Act, 1975, Section 3(1) - If there is no challen...

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COMMISSIONER OF CUSTOMS, BANGALORE I vs. M/S MOTOROLA INDIA LTD.

Judgement Date : september/2019, Citation : 2019 Latest Caselaw 809 SC

Headnote :

A. Under Sections 130 and 130E of the Customs Act, 1962, the jurisdiction to hear appeals states that an appeal can be made to the High Court against any order issued by the Appellate Tribunal, provided the High Court is convinced that the case presents a substantial question of law. However, appeal...

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Century Metal Recycling Pvt. Ltd. Vs. Union of India

Judgement Date : may/2019, Citation : 2019 Latest Caselaw 502 SC

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Uttar Haryana Bijli Vitran Nigam Ltd. (UHBVNL) Vs. Adani Power Ltd.

Judgement Date : february/2019, Citation : 2019 Latest Caselaw 170 SC

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Union of India & ANR. Vs. Mohit Mineral Pvt. Ltd. [October 03, 2018]

Judgement Date : october/2018, Citation : 2018 Latest Caselaw 712 SC

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M/s. Bhuwalka Steel Industries Ltd. & another Vs. Union of India & Others [March 24, 2017]

Judgement Date : march/2017, Citation : 2017 Latest Caselaw 257 SC

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Union of India & ANR. Vs. M/s Meghmani Organics Ltd. & Ors. [October 7, 2016]

Judgement Date : october/2016, Citation : 2016 Latest Caselaw 737 SC

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Amin Merchant Vs. Chairman, Central Board of Excise & Revenue & Ors. [JULY 22, 2016]

Judgement Date : july/2016, Citation : 2016 Latest Caselaw 516 SC

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Sarla Performance Fibers Limited Vs. Commissioner of Central Excise, Surat - II [June 03, 2016]

Judgement Date : june/2016, Citation : 2016 Latest Caselaw 408 SC

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M/S. Sports & Leisure Apparel Ltd Vs. Commissioner of Central Excise, Noida [MARCH 04, 2016]

Judgement Date : march/2016, Citation : 2016 Latest Caselaw 223 SC

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Commissioner of Central Excise Vs. M/S Nestle India Limited [November 24, 2015]

Judgement Date : november/2015, Citation : 2015 Latest Caselaw 760 SC

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M/s. Star Industries Vs. Commissioner of Customs (Imports), Raigad [OCTOBER 07, 2015]

Judgement Date : october/2015, Citation : 2015 Latest Caselaw 669 SC

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Commissioner of Customs, Bangalore Vs. M/S. G.M. Exports & Others [September 23, 2015]

Judgement Date : september/2015, Citation : 2015 Latest Caselaw 633 SC

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Commissioner of Customs, Mumbai-I Vs. M/S Seiko Brushware India [September 04, 2015]

Judgement Date : september/2015, Citation : 2015 Latest Caselaw 592 SC

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M/S Purolator India Ltd. Vs. Commissioner of Central Excise, Delhi â€“ III [August 25, 2015]

Judgement Date : august/2015, Citation : 2015 Latest Caselaw 554 SC

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M/S. Jaswal Neco Ltd. Vs. Commissioner of Customs, Visakhapatnam [August 4, 2015]

Judgement Date : august/2015, Citation : 2015 Latest Caselaw 495 SC

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Union of India & Ors. Vs. M/S N.S. Rathnam & Sons [JULY 29, 2015]

Judgement Date : july/2015, Citation : 2015 Latest Caselaw 485 SC

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M/S. HCL Limited Vs. Commissioner of Customs New Delhi [JULY 21, 2015]

Judgement Date : july/2015, Citation : 2015 Latest Caselaw 461 SC

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Wipro Ltd. Vs. Assistant Collector of Customs & Ors. [April 16, 2015]

Judgement Date : april/2015, Citation : 2015 Latest Caselaw 309 SC

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Commissioner of Customs, Ahmedabad Vs. M/S. Essar Steel Ltd. [April 13, 2015]

Judgement Date : april/2015, Citation : 2015 Latest Caselaw 295 SC

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M/S. Holostick India Ltd. Vs. Commissioner of Central Excise, Noida [March 30, 2015]

Judgement Date : march/2015, Citation : 2015 Latest Caselaw 256 SC

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State of Punjab & Ors. Vs. Nokia India Pvt. Ltd. [December 17, 2014]

Judgement Date : december/2014, Citation : 2014 Latest Caselaw 797 SC

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M/S. Gira Enterprises & ANR. Vs. Commissioner of Customs, Ahmedabad [August 21, 2014]

Judgement Date : august/2014, Citation : 2014 Latest Caselaw 514 SC

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Commissioner of Central Excise, Jaipur-II Vs. M/s. Super Synotex (India) Ltd. and others [February 28, 2014]

Judgement Date : february/2014, Citation : 2014 Latest Caselaw 142 SC

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Commissioner of Central Excise, Jalandhar Vs. M/s. Kay Kay Industries [August 26, 2013]

Judgement Date : august/2013, Citation : 2013 Latest Caselaw 579 SC

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M/S. Uniworth Textiles Ltd. Vs. Commissioner of Central Excise, Raipur [January 22, 2013]

Judgement Date : january/2013, Citation : 2013 Latest Caselaw 70 SC

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Mohan Soni Vs. Ram Avtar Tomar and Ors. [January 10, 2012]

Judgement Date : january/2012, Citation : 2012 Latest Caselaw 19 SC

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Union of India and Ors. Vs. M/s Nitdip Textile Processors Pvt. Ltd. and Another

Judgement Date : november/2011, Citation : 2011 Latest Caselaw 815 SC

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Commissioner of Customs, Vishakhapatnam Vs. M/S Aggarwal Industries Ltd

Judgement Date : october/2011, Citation : 2011 Latest Caselaw 781 SC

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Commnr. of Customs Excise, New Delhi Vs. M/S. Living Media (India) Ltd.

Judgement Date : august/2011, Citation : 2011 Latest Caselaw 594 SC

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M/S Gammon India Ltd. Vs. Commissioner of Customs, Mumbai

Judgement Date : july/2011, Citation : 2011 Latest Caselaw 484 SC

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M/S. Mustan Taherbhai Vs Commnr. of Central Excise & Customs

Judgement Date : february/2011, Citation : 2011 Latest Caselaw 163 SC

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Commissioner of Customs (Import) Vs Stone man Marble Industries & Ors.

Judgement Date : january/2011, Citation : 2011 Latest Caselaw 64 SC

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Automotive Tyre Manufacturers Association Vs The Designated Authority & Ors.

Judgement Date : january/2011, Citation : 2011 Latest Caselaw 23 SC

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Parle Bisleri Pvt. Ltd. Vs Commr. of Customs & Central Ex., Ahmadabad (December 15, 2010)

Judgement Date : december/2010, Citation : 2010 Latest Caselaw 944 SC

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State of Himachal Pradesh Vs Nishant Sareen (December 09, 2010)

Judgement Date : december/2010, Citation : 2010 Latest Caselaw 932 SC

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Commissioner of Customs (Gen), Mumbai Vs Abdulla Koyloth (29 October 2010)

Judgement Date : october/2010, Citation : 2010 Latest Caselaw 822 SC

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Commr.Of Central Excise, Visakhapatnam Vs. M/S.Ncc Blue Water Products Ltd. [2010] INSC 776 (24 September 2010)

Judgement Date : september/2010, Citation : 2010 Latest Caselaw 713 SC

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M/S. Radhey Shyam Ratanlal & ANR. Vs. Commnr. of Customs (Adjudication),Mumbai [2009] INSC 963 (6 May 2009)

Judgement Date : may/2009, Citation : 2009 Latest Caselaw 485 SC

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CC (Preventive)Amritsar Vs. M/S.Malwa Industries Ltd. [2009] INSC 287 (12 February 2009)

Judgement Date : february/2009, Citation : 2009 Latest Caselaw 192 SC

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M/S. Varsha Plastics Pvt. Ltd. & ANR. Vs. Union of India & Ors. [2009] INSC 216 (5 February 2009)

Judgement Date : february/2009, Citation : 2009 Latest Caselaw 122 SC

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M. Natarajan Vs. State By Inspector of Police, Spe, Cbi, Acb Chennai [2008] INSC 828 (7 May 2008)

Judgement Date : may/2008, Citation : 2008 Latest Caselaw 461 SC

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Aban Loyd Chiles Offshore Ltd. & ANR. Vs. Union of India & Ors. [2008] INSC 632 (11 April 2008)

Judgement Date : april/2008, Citation : 2008 Latest Caselaw 387 SC

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Commissioner of Customs, Mumbai Vs. M/S. J.D. Orgochem Limited [2008] INSC 617 (10 April 2008)

Judgement Date : april/2008, Citation : 2008 Latest Caselaw 372 SC

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M/S Modipon Fibre Company,Modinagar, U.P. Vs. Commissioner of Central Excise,Meerut [2007] Insc 1100 (25 October 2007)

Judgement Date : october/2007, Citation : 2007 Latest Caselaw 887 SC

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Commissioner of Customs, New Delhi Vs. M/S. Phoenix International Ltd. & Anr [2007] Insc 961 (20 September 2007)

Judgement Date : september/2007, Citation : 2007 Latest Caselaw 748 SC

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Commissioner of Central Excise, Mumbai- I Vs. M/S Bombay Dyeing & Mfg. Co.Ltd [2007] Insc 811 (8 August 2007)

Judgement Date : august/2007, Citation : 2007 Latest Caselaw 609 SC

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Commnr. of Central Excise & Ors Vs. M/S. Solaris Chemtech Limited & Ors [2007] Insc 760 (24 July 2007)

Judgement Date : july/2007, Citation : 2007 Latest Caselaw 558 SC

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Collector of Central Excise Etc. Etc Vs. M/S. Solaris Chemtech Limited & Ors [2007] Insc 758 (24 July 2007)

Judgement Date : july/2007, Citation : 2007 Latest Caselaw 556 SC

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Commnr. uf Central Excise, Bhavnagar Vs. M/S. Saurashtra Chemicals Ltd [2007] Insc 527 (9 May 2007)

Judgement Date : may/2007, Citation : 2007 Latest Caselaw 410 SC

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M/S. M.S. Shoes East Ltd Vs. The Commissioner of Customs, Icd, New Delhi [2007] Insc 359 (4 April 2007)

Judgement Date : april/2007, Citation : 2007 Latest Caselaw 287 SC

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State, Cbi Vs. Sashi Balasubramanian & Anr [2006] Insc 721 (31 October 2006)

Judgement Date : october/2006, Citation : 2006 Latest Caselaw 721 SC

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M/S. Ispat Industries Ltd. Vs. Commissioner of Customs,Mumbai [2006] Insc 628 (29 September 2006)

Judgement Date : september/2006, Citation : 2006 Latest Caselaw 628 SC

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M/S. Sneh Enterprises Vs. Commnr. of Customs, New Delhi [2006] Insc 572 (8 September 2006)

Judgement Date : september/2006, Citation : 2006 Latest Caselaw 572 SC

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Nanya Imports & Exports Enterprises Vs. Commissioner of Customs, Chennai [2006] Insc 194 (10 April 2006)

Judgement Date : april/2006, Citation : 2006 Latest Caselaw 194 SC

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Rishiroop Polymers Pvt. Ltd. Vs. Designated Authority & Additional Secretary & Ors [2006] Insc 144 (23 March 2006)

Judgement Date : march/2006, Citation : 2006 Latest Caselaw 144 SC

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M/S. Udayani Ship Breakers Ltd Vs. Commnr. of Customs & Central Excise, Rajkot [2006] Insc 67 (8 February 2006)

Judgement Date : february/2006, Citation : 2006 Latest Caselaw 67 SC

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M/S. Shree Hari Chemicals Export Ltd. Vs. Union of India And ANR [2005] INSC 701 (16 December 2005)

Judgement Date : december/2005, Citation : 2005 Latest Caselaw 697 SC

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Commnr. of Customs (Imports), Mumbai Vs. M/S. Tullow India Operations Ltd [2005] Insc 617 (28 October 2005)

Judgement Date : october/2005, Citation : 2005 Latest Caselaw 614 SC

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M/S Compack Pvt. Ltd. Vs. Commissioner of Central Excise, Vadodara [2005] Insc 566 (7 October 2005)

Judgement Date : october/2005, Citation : 2005 Latest Caselaw 564 SC

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M/S Vikram Cement Vs. Commissioner of Central Excise,Indore [2005] INSC 444 (24 August 2005)

Judgement Date : august/2005, Citation : 2005 Latest Caselaw 443 SC

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Commissioner of Customs (General), N. Delhi Vs. M/S. Gujarat Perstorp Electronics Ltd [2005] INSC 394 (5 August 2005)

Judgement Date : august/2005, Citation : 2005 Latest Caselaw 394 SC

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M/S Saci Allied Products Ltd.,U.P. Vs. Commissioner of Central Excise, Meerut [2005] INSC 277 (26 April 2005)

Judgement Date : april/2005, Citation : 2005 Latest Caselaw 277 SC

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Shenyang Mastsushita S. Battery Co. Ltd. Vs. M/S. Exide Industries Ltd. & Ors [2005] INSC 131 (23 February 2005)

Judgement Date : february/2005, Citation : 2005 Latest Caselaw 131 SC

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Commissioner of Central Excise, Pune Vs. Abhi Chemicals & Pharmaceuticals Pvt. Ltd [2005] INSC 109 (21 February 2005)

Judgement Date : february/2005, Citation : 2005 Latest Caselaw 109 SC

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M/S. Udayani Ship Breakers Ltd. Vs. Commnr. of Customs & Central Excise, Rajkot [2005] INSC 89 (8 February 2005)

Judgement Date : february/2005, Citation : 2005 Latest Caselaw 89 SC

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Commissioner of Central Excise, Jaipur Vs. M/S. J.K. Udaipur Udyog Ltd [2004] Insc 516 (3 September 2004)

Judgement Date : september/2004, Citation : 2004 Latest Caselaw 477 SC

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M/S Om Prakash Bhatia Vs. Commissioner of Customs, New Delhi [2003] INSC 287 (7 July 2003)

Judgement Date : july/2003, Citation : 2003 Latest Caselaw 284 SC

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Hira Lal Hari Lal Bhagwati Vs. C.B.I., New Delhi [2003] Insc 263 (2 May 2003)

Judgement Date : may/2003, Citation : 2003 Latest Caselaw 260 SC

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M/S Amco Batteries Limited, Bangalore Vs. Collector of Central Excise, Bangalore [2003] INSC 120 (26 February 2003)

Judgement Date : february/2003, Citation : 2003 Latest Caselaw 119 SC

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Union of India & Ors Vs. Onkar S. Kanwar & Ors [2002] INSC 413 (27 September 2002)

Judgement Date : september/2002, Citation : 2002 Latest Caselaw 414 SC

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M/S. Bhupindra Steels (P) Ltd. Vs. Collector of Central Excise [2002] INSC 393 (17 September 2002)

Judgement Date : september/2002, Citation : 2002 Latest Caselaw 394 SC

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M/S Haridas Exports Vs. All India Float Glass Mfrs. Assn. & Ors [2002] INSC 298 (22 July 2002)

Judgement Date : july/2002, Citation : 2002 Latest Caselaw 298 SC

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M/S Haridas Exports Vs. All India Float Glass Mfrs. Assn. & Ors [2002] INSC 296 (22 July 2002)

Judgement Date : july/2002, Citation : 2002 Latest Caselaw 296 SC

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M/S. Grasim Industries Limited Vs. Collector of Customs, Bombay [2002] INSC 179 (4 April 2002)

Judgement Date : april/2002, Citation : 2002 Latest Caselaw 179 SC

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Collector of Central Excise, Meerut Vs. Modi Rubber Ltd. [2001] INSC535 (9 October 2001)

Judgement Date : october/2001, Citation : 2001 Latest Caselaw 535 SC

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Ape Belliss India Ltd. Vs. Union of India & Ors [2001] INSC 350 (31 July 2001)

Judgement Date : july/2001, Citation : 2001 Latest Caselaw 350 SC

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Commissioner of Central Excise,Coimbator & Ors Vs. Jawahar Mills Ltd. & Ors [2001] INSC 346 (27 July 2001)

Judgement Date : july/2001, Citation : 2001 Latest Caselaw 346 SC

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Collector of Customs Vs. M/S. Presto Industries [2001] INSC 85 (15 February 2001)

Judgement Date : february/2001, Citation : 2001 Latest Caselaw 85 SC

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M/S Associated Cement Companies Ltd. Vs. Commissioner of Customs [2001] INSC 40 (25 January 2001)

Judgement Date : january/2001, Citation : 2001 Latest Caselaw 40 SC

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Collector of Customs & Central Excise, Guntur Vs. M/S. Surendra Cotton Oil Mills & Fert. Co [2000] INSC 669 (15 December 2000)

Judgement Date : december/2000, Citation : 2000 Latest Caselaw 664 SC

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Collector of Customs, Bombay Vs. M/S.Grasim Industries Limited [2000] INSC 330 (11 May 2000)

Judgement Date : may/2000, Citation : 2000 Latest Caselaw 327 SC

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Dai-Ichi Karnataka Ltd. Vs. Union of India & Ors [2000] INSC 215 (11 April 2000)

Judgement Date : april/2000, Citation : 2000 Latest Caselaw 212 SC

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Dai-Ichi Karnataka Ltd. Vs. Union of India & Ors [2000] INSC 211 (11 April 2000)

Judgement Date : april/2000, Citation : 2000 Latest Caselaw 208 SC

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M/S. Siv Industries Ltd. Vs. Commissioner of Central Excise & Customs [2000] INSC 123 (10 March 2000)

Judgement Date : march/2000, Citation : 2000 Latest Caselaw 122 SC

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Tata Iron & Steel Company Ltd. Vs. Commissioner of Central Excise & Customs, Bhubaneswar, Oris [2000] INSC 70 (16 February 2000)

Judgement Date : february/2000, Citation : 2000 Latest Caselaw 70 SC

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Collector of Customs Vs. M/S. Modi Rubber Ltd. [1999] INSC 407 (1 December 1999)

Judgement Date : december/1999, Citation : 1999 Latest Caselaw 407 SC

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The Gramophone Co. of India Ltd. Vs. The Collector of Customs, Calcutta [1999] INSC 402 (25 November 1999)

Judgement Date : november/1999, Citation : 1999 Latest Caselaw 402 SC

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Garden Silk Mills Ltd. & ANR Vs. Union of India & Ors [1999] INSC 375 (29 September 1999)

Judgement Date : september/1999, Citation : 1999 Latest Caselaw 375 SC

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Collector of Central Excise, Pune Vs. Dai Ichi Karkaria Ltd. [1999] INSC 263 (11 August 1999)

Judgement Date : august/1999, Citation : 1999 Latest Caselaw 263 SC

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M/S. Oblum Electrical Industries Pvt. Ltd., Hyderabad Vs. Collector of Customs Bombay [1997] INSC 696 (2 September 1997)

Judgement Date : september/1997, Citation : 1997 Latest Caselaw 612 SC

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M/S Northern Plastics Ltd. Vs. Hindustan Photo Films Mfg. Co. Ltd. [1997] INSC 195 (20 February 1997)

Judgement Date : february/1997, Citation : 1997 Latest Caselaw 195 SC

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M/S. Goodyear India Ltd. Vs. Collector of Customs, Bombay [1997] INSC 82 (27 January 1997)

Judgement Date : january/1997, Citation : 1997 Latest Caselaw 82 SC

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Collector of Customs (Preventive), Ahmedabad Vs. M/S. Essar Gujarat Ltd., Surat [1996] INSC 1457 (19 November 1996)

Judgement Date : november/1996, Citation : 1996 Latest Caselaw 969 SC

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Pratibha Processors & Ors Vs. Union of India & Ors [1996] INSC 1291 (11 October 1996)

Judgement Date : october/1996, Citation : 1996 Latest Caselaw 845 SC

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Collector of Customs, Bombay Vs. Shibani Engineering Systems [1996] INSC 897 (6 August 1996)

Judgement Date : august/1996, Citation : 1996 Latest Caselaw 606 SC

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Union of India Vs. Victory Plastics Pvt. Ltd. & ANR [1996] INSC 243 (13 February 1996)

Judgement Date : february/1996, Citation : 1996 Latest Caselaw 175 SC

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The Principal Appraiser (Exports) Collectorate of Customs & Vs. Esajee Tayabally Kapasi, Calicut [1995] INSC 550 (11 October 1995)

Judgement Date : october/1995, Citation : 1995 Latest Caselaw 540 SC

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Hyderabad Industries Ltd. & ANR Vs. Union of India & Ors [1995] INSC 322 (21 July 1995)

Judgement Date : july/1995, Citation : 1995 Latest Caselaw 317 SC

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M/S. Ballarpur Industries Ltd. Vs. The Collector of Customes (Appeals), Customs House, Madras [1994] INSC 677 (14 December 1994)

Judgement Date : december/1994, Citation : 1994 Latest Caselaw 671 SC

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M/S. Bombay Oil Industries Pvt. Ltd. Vs. Union of India & Ors [1994] INSC 635 (6 December 1994)

Judgement Date : december/1994, Citation : 1994 Latest Caselaw 629 SC

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Kaniska Trading Vs. Union of India [1994] INSC 525 (18 October 1994)

Judgement Date : october/1994, Citation : 1994 Latest Caselaw 519 SC

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M/S. Pankaj Jain Agencies Vs. Union of India And Other [1994] INSC 380 (14 July 1994)

Judgement Date : july/1994, Citation : 1994 Latest Caselaw 375 SC

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Hind Plastics Vs. Collector of Customs [1994] INSC 237 (13 April 1994)

Judgement Date : april/1994, Citation : 1994 Latest Caselaw 234 SC

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Subhash Photographics Vs. Union of India & Ors [1993] INSC 276 (11 May 1993)

Judgement Date : may/1993, Citation : 1993 Latest Caselaw 272 SC

Headnote :

The Customs Tariff Act of 1975, through its First and Second Schedules, established the rates of customs duties applicable under the Customs Act, 1962. Chapter 98, introduced in the Second Schedule, set forth a reduced duty rate for specific articles and items listed therein. According to Chapter 65...

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Thermax Private Limited Vs. Collector of Customs (Bombay) New Coustoms House [1992] INSC 194 (19 August 1992)

Judgement Date : august/1992, Citation : 1992 Latest Caselaw 194 SC

Headnote :

The appellant-assessee imported certain goods and duly paid the customs duty and additional duty at the correct rate according to the relevant customs tariff entry. However, they sought an exemption from the additional customs duty imposed under Section 3(1) of the Customs Tariff Act, 1975, based on...

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M.J. Exports Ltd. & ANR Vs. Customs, Excise and Gold (Control) , Bombay [1992] INSC 154 (14 May 1992)

Judgement Date : may/1992, Citation : 1992 Latest Caselaw 154 SC

Headnote :

The Imports (Control) Order of 1955 stipulates that the 301 items listed in Schedule 1 of the order can only be imported with a Licence or Customs clearance permit. However, Clause 11(4) of the Order allows the Central Government to issue an Open General Licence (OGL) for the import of these goods,...

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Toshiba Anand Batteries Ltd. Vs. Collector of Customs, Cochin [1990] INSC 395 (20 December 1990)

Judgement Date : december/1990, Citation : 1990 Latest Caselaw 395 SC

Headnote :

The appellant in this case is a manufacturer of dry batteries who imports electrolytic manganese dioxide with a manganese dioxide content of 91% from overseas. The appellant asserts that customs duty should be assessed under heading 25.01/32(3) of the Customs Tariff Act, 1975, while the revenue auth...

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Sharp Business Machines Pvt. Ltd Bangalore Vs. Collector of Customs, Bangalore [1990] INSC 254 (24 August 1990)

Judgement Date : august/1990, Citation : 1990 Latest Caselaw 254 SC

Headnote :

Section 14(1) of the Customs Act, 1962 states that when customs duty is applicable to goods based on their value, the value is considered to be the price at which such or similar goods are typically sold or offered for sale for delivery at the time and place of importation in international trade.The...

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Indian Textile Paper Tube Co. Ltd. Vs. Collector of Customs, Madras [1990] INSC 191 (4 May 1990)

Judgement Date : may/1990, Citation : 1990 Latest Caselaw 191 SC

Headnote :

The appellant imported Top Line Tube Winder Endless Belts, which were assessed for duty under heading 40.05/16(3) at a rate of 40%, in addition to a countervailing duty of 25% as per Item 16-A(4) of the Customs Tariff Act, 1975.Subsequently, the appellant filed a refund application for the excess du...

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Akbar Badrudin Jiwani Vs. Collector of Customs, Bombay [1990] INSC 37 (14 February 1990)

Judgement Date : february/1990, Citation : 1990 Latest Caselaw 37 SC

Headnote :

The appellant, representing his stone slab processing firm, placed an order for calcareous stone (excluding marble) with an Italian exporter and requested certification that the goods were not marble. Additionally, the appellant obtained a sample tile from the exporter, which was tested by a reputab...

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Collector of Customs, Bangalore & ANR Vs. Hansur Plywood Works & ANR [1989] INSC 324 (26 October 1989)

Judgement Date : october/1989, Citation : 1989 Latest Caselaw 324 SC

Headnote :

The importation of timber is subject to a basic customs duty of 60 percent as stipulated by the Customs Tariff Act, 1975. However, the Government of India has issued a notification under section 25 of the Customs Act, 1962 that completely exempts timber imported from Burma. Importers are still requi...

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Collector of Customs, Bangalore Vs. Western India Plywood Mfg. Co. Ltd. & ANR [1989] INSC 323 (26 October 1989)

Judgement Date : october/1989, Citation : 1989 Latest Caselaw 323 SC

Headnote :

According to Heading No. 44.01 of the Schedule to the Customs Tariff Act, 1975, timber was subject to a customs duty (basic effective duty) of 60%. However, a Notification issued by the Government under Section 25(1) of the Customs Act, 1962, exempted timber imported from certain countries, although...

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Collector of Customs, Bombay Vs. K. Mohan & Co. Exports [1989] INSC 288 (25 September 1989)

Judgement Date : september/1989, Citation : 1989 Latest Caselaw 288 SC

Headnote :

The Respondent firm imported \"metallised polyester films\" from Japan, which were in the form of film rolls several meters long. The goods were cleared after paying customs duty along with additional duty/countervailing duty as required under section 3 of the Customs Tariff Act. Subsequently, the R...

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Hindustan Polymers Vs. Collector of Central Excise [1989] NSC 251 (23 August 1989)

Judgement Date : august/1989, Citation : 1989 Latest Caselaw 251 SC

Headnote :

The appellant company, which is the assessee, produces and sells fusel oil and styrene monomer classified under Tariff Item No. 68 of the 1st Schedule to the Central Excises and Salt Act, 1944. These products are typically sold in bulk and delivered to customers using road tankers from the appellant...

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M. Jhangir Bhatusha Vs. Union of India & Ors [1989] INSC 195 (17 May 1989)

Judgement Date : may/1989, Citation : 1989 Latest Caselaw 195 SC

Headnote :

The appellants, who are private importers of edible oils, faced restrictions under the Import Policy of 1978-79, which mandated that the import of edible oils be managed by the State Trading Corporation. Some private importers, who had made firm commitments with foreign suppliers, were denied permis...

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Collector of Customs, Bombay Vs. Bhor Industries Ltd. [1988] INSC 112 (20 April 1988)

Judgement Date : april/1988, Citation : 1988 Latest Caselaw 112 SC

Headnote :

The respondents who imported \'Sancticizer 429\' challenged the duty imposed by the Department and submitted a refund claim, which was denied by the Assistant Collector on the basis that the product was identified as an organic compound (easter-type) in the form of a colorless viscous liquid and, ac...

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Spaco Carburettors (India) Ltd. Vs. Collector of Customs, Bombay [1988] INSC 53 (24 February 1988)

Judgement Date : february/1988, Citation : 1988 Latest Caselaw 53 SC

Headnote :

The appellant firm imported a \"special purpose complex machine\" and asserted that it should be classified under item 84.45/48 of the tariff schedule, with a duty rate of 40 percent applicable.The Assistant Collector determined that the imported machine was not used for manufacturing carburettors b...

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Jain Engineering Co. Vs. Collector of Customs, Bombay [1987] INSC 257 (18 September 1987)

Judgement Date : september/1987, Citation : 1987 Latest Caselaw 256 SC

Headnote :

Heading No. 84.06 of the Customs Tariff Act, 1975 imposes a 100% duty on internal combustion piston engines, while Heading No. 84.63 specifies a 60% duty on transmission shafts, cranks, bearing housings, and plain shaft bearings, among others.Notification No. 281-Cus/76, dated August 2, 1976, as ame...

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Atul Glass Industries (Pvt) Ltd. Vs. Collector of Central Excise [1986] INSC 126 (10 July 1986)

Judgement Date : july/1986, Citation : 1986 Latest Caselaw 126 SC

Headnote :

The appellant is engaged in the business of manufacturing and selling glass mirrors. Prior to March 1, 1979, glass mirrors were exempt from duty because they were made from glass that had already been taxed. However, this exemption was revoked on March 1, 1979, and the term \'other glass and glass w...

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Khandelwal Metal & Engineering Works & ANR Vs. Union of India & Ors [1985] INSC 141 (11 June 1985)

Judgement Date : june/1985, Citation : 1985 Latest Caselaw 141 SC

Headnote :

Section 2(15) of the Customs Act, 1962 defines \"duty\" as a customs duty that is chargeable under the Act. Chapter V of the Act outlines the rules regarding the imposition of customs duties and the exemptions available. According to section 12(1) of the Act, \"Unless otherwise specified in the Act...

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Indian Express Newspapers (Bombay) Private Ltd. & Ors Vs. Union of India & Ors [1984] INSC 230 (6 December 1984)

Judgement Date : december/1984, Citation : 1984 Latest Caselaw 230 SC

Headnote :

According to the Indian Tariff Act of 1934, customs duty was imposed on imported paper. However, an exemption was provided for the import of white, grey, or unglazed newsprint, limiting customs duty to a maximum of 1.5% ad valorem. Later, a specific import duty of Rs. 50 per metric ton was applied t...

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Porritts & Spencer (Asia) Ltd. A Vs. State of Haryana [1978] INSC 156 (6 September 1978)

Judgement Date : september/1978, Citation : 1978 Latest Caselaw 156 SC

Headnote :

The assessing authorities determined that the \'any felts\' produced by the appellant assessee did not qualify as \'textiles\' as defined in Item 30 of Schedule \'B\' of the Punjab General Sales Tax Act, 1318. This conclusion was subsequently upheld by the Tribunal and later confirmed by the High Co...

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State Bare Acts

Andhra Pradesh State Laws 362 Arunachal Pradesh State Laws 77 Assam State Laws 302 Bihar State Laws 525 Chandigarh Local Acts 30 Chhattisgarh State Laws 148 Delhi Local Laws 320 Goa State Laws 216 Gujarat State Laws 405 Haryana State Laws 492 Himachal Pradesh State Laws 306 Jammu and Kashmir State Laws 344 Jharkhand State Laws 284 Karnataka State Laws 263 Kerala State Laws 310 Madhya Pradesh State Laws 553 Maharashtra State Laws 862 Manipur State Laws 68 Mizoram State Laws 84 Nagaland State Laws 104 Odisha State Laws 731 Puducherry State Laws 108 Punjab State Laws 669 Rajasthan State Laws 730 Sikkim State Laws 107 Tamil Nadu State Laws 693 Telangana State Laws 32 Tripura State Laws 87 UP State Laws 914 Uttarakhand State Laws 131 West Bengal State Laws 738

Central Acts Categories

Supreme Court (SC) Judgements on Customs Tariff Act, 1975

List of Judgements

M/s. Coal India Ltd. Vs. Commissioner of Customs (Port), Customs House, Kolkata

Gastrade International Vs. Commissioner of Customs, Kandla

Commissioner of Customs Vs. M/s. Canon India Pvt. Ltd.

Nabha Power Ltd. &amp; Anr. Vs. Punjab State Power Corporation Ltd. &amp; Anr.

Baccarose Perfumes and Beauty Products Pvt. Ltd Vs. Central Bureau of Investigation &amp; Anr.

BISCO Ltd. Vs. Commissioner of Customs and Central Excise

Commissioner of Customs (Imports), Mumbai Vs. Ganpati Overseas through its Proprietor Shri Yashpal Sharma &amp; Anr.

CCE, Aurangabad Vs. Videocon Industries Ltd. through its Director

M/s. Thermax Ltd. through its Director Vs. The Commissioner of Central Excise, Pune-1

The Commissioner of Service Tax Delhi Vs. Quick Heal Technologies Ltd.

The Commissioner of Service Tax Delhi Vs. Quick Heal Technologies Ltd.

Commissioner of Customs and Central Excise, Amritsar (Punjab) Vs. M/s. D. L. Steels Etc.

Union of India Vs. M/s. Mohit Minerals Pvt. Ltd. through Director

Commissioner of Customs, Pune Vs. M/s. Ballarpur Industries Ltd.

M/s. Canon India Pvt. Ltd. Vs. Commissioner of Customsa

UNION OF INDIA vs. M/S G.S. CHATHA RICE MILLS

DESIGNATED AUTHORITY vs. M/S THE ANDHRA PETROCHEMICALS LIMITED

M/S.L.R.BROTHERS,INDO FLORA LTD. vs. COMISSIONER OF CENTRAL EXCISE

UNION OF INDIA vs. AGRICAS LLP

CHAIRMAN, BOARD OF TRUSTEES, COCHIN PORT TRUST vs. M/S AREBEE STAR MARITIME AGENCIES PVT.LTD

COMMISSIONER OF CUSTOMS (PORT) KOLKATA vs. M/S. STEEL AUTHORITY OF INDIA LTD.

COMMISSIONER OF CENTRAL EXCISE, NAGPUR vs. M/S UNIVERSAL FERRO &amp; ALLIED CHEMICALS LTD.

INDUSIND MEDIA AND COMMUNICATIONS LTD vs. COMMISSIONER OF CUSTOMS NEW DELHI

ITC LTD vs. COMMISSIONER OF CENTRAL EXCISE, KOLKATA IV

COMMISSIONER OF CUSTOMS, BANGALORE I vs. M/S MOTOROLA INDIA LTD.

Century Metal Recycling Pvt. Ltd. Vs. Union of India

Uttar Haryana Bijli Vitran Nigam Ltd. (UHBVNL) Vs. Adani Power Ltd.

Union of India & ANR. Vs. Mohit Mineral Pvt. Ltd. [October 03, 2018]

M/s. Bhuwalka Steel Industries Ltd. & another Vs. Union of India & Others [March 24, 2017]

Union of India & ANR. Vs. M/s Meghmani Organics Ltd. & Ors. [October 7, 2016]

Amin Merchant Vs. Chairman, Central Board of Excise & Revenue & Ors. [JULY 22, 2016]

Sarla Performance Fibers Limited Vs. Commissioner of Central Excise, Surat - II [June 03, 2016]

M/S. Sports & Leisure Apparel Ltd Vs. Commissioner of Central Excise, Noida [MARCH 04, 2016]

Commissioner of Central Excise Vs. M/S Nestle India Limited [November 24, 2015]

M/s. Star Industries Vs. Commissioner of Customs (Imports), Raigad [OCTOBER 07, 2015]

Commissioner of Customs, Bangalore Vs. M/S. G.M. Exports & Others [September 23, 2015]

Commissioner of Customs, Mumbai-I Vs. M/S Seiko Brushware India [September 04, 2015]

M/S Purolator India Ltd. Vs. Commissioner of Central Excise, Delhi â€“ III [August 25, 2015]

M/S. Jaswal Neco Ltd. Vs. Commissioner of Customs, Visakhapatnam [August 4, 2015]

Union of India & Ors. Vs. M/S N.S. Rathnam & Sons [JULY 29, 2015]

M/S. HCL Limited Vs. Commissioner of Customs New Delhi [JULY 21, 2015]

Wipro Ltd. Vs. Assistant Collector of Customs & Ors. [April 16, 2015]

Commissioner of Customs, Ahmedabad Vs. M/S. Essar Steel Ltd. [April 13, 2015]

M/S. Holostick India Ltd. Vs. Commissioner of Central Excise, Noida [March 30, 2015]

State of Punjab & Ors. Vs. Nokia India Pvt. Ltd. [December 17, 2014]

M/S. Gira Enterprises & ANR. Vs. Commissioner of Customs, Ahmedabad [August 21, 2014]

Commissioner of Central Excise, Jaipur-II Vs. M/s. Super Synotex (India) Ltd. and others [February 28, 2014]

Commissioner of Central Excise, Jalandhar Vs. M/s. Kay Kay Industries [August 26, 2013]

M/S. Uniworth Textiles Ltd. Vs. Commissioner of Central Excise, Raipur [January 22, 2013]

Mohan Soni Vs. Ram Avtar Tomar and Ors. [January 10, 2012]

Union of India and Ors. Vs. M/s Nitdip Textile Processors Pvt. Ltd. and Another

Commissioner of Customs, Vishakhapatnam Vs. M/S Aggarwal Industries Ltd

Commnr. of Customs Excise, New Delhi Vs. M/S. Living Media (India) Ltd.

M/S Gammon India Ltd. Vs. Commissioner of Customs, Mumbai

M/S. Mustan Taherbhai Vs Commnr. of Central Excise &amp; Customs

Commissioner of Customs (Import) Vs Stone man Marble Industries &amp; Ors.

Automotive Tyre Manufacturers Association Vs The Designated Authority &amp; Ors.

Parle Bisleri Pvt. Ltd. Vs Commr. of Customs & Central Ex., Ahmadabad (December 15, 2010)

State of Himachal Pradesh Vs Nishant Sareen (December 09, 2010)

Commissioner of Customs (Gen), Mumbai Vs Abdulla Koyloth (29 October 2010)

Commr.Of Central Excise, Visakhapatnam Vs. M/S.Ncc Blue Water Products Ltd. [2010] INSC 776 (24 September 2010)

M/S. Radhey Shyam Ratanlal & ANR. Vs. Commnr. of Customs (Adjudication),Mumbai [2009] INSC 963 (6 May 2009)

CC (Preventive)Amritsar Vs. M/S.Malwa Industries Ltd. [2009] INSC 287 (12 February 2009)

M/S. Varsha Plastics Pvt. Ltd. & ANR. Vs. Union of India & Ors. [2009] INSC 216 (5 February 2009)

M. Natarajan Vs. State By Inspector of Police, Spe, Cbi, Acb Chennai [2008] INSC 828 (7 May 2008)

Aban Loyd Chiles Offshore Ltd. & ANR. Vs. Union of India & Ors. [2008] INSC 632 (11 April 2008)

Commissioner of Customs, Mumbai Vs. M/S. J.D. Orgochem Limited [2008] INSC 617 (10 April 2008)

M/S Modipon Fibre Company,Modinagar, U.P. Vs. Commissioner of Central Excise,Meerut [2007] Insc 1100 (25 October 2007)

Commissioner of Customs, New Delhi Vs. M/S. Phoenix International Ltd. & Anr [2007] Insc 961 (20 September 2007)

Commissioner of Central Excise, Mumbai- I Vs. M/S Bombay Dyeing & Mfg. Co.Ltd [2007] Insc 811 (8 August 2007)

Commnr. of Central Excise & Ors Vs. M/S. Solaris Chemtech Limited & Ors [2007] Insc 760 (24 July 2007)

Collector of Central Excise Etc. Etc Vs. M/S. Solaris Chemtech Limited & Ors [2007] Insc 758 (24 July 2007)

Commnr. uf Central Excise, Bhavnagar Vs. M/S. Saurashtra Chemicals Ltd [2007] Insc 527 (9 May 2007)

M/S. M.S. Shoes East Ltd Vs. The Commissioner of Customs, Icd, New Delhi [2007] Insc 359 (4 April 2007)

State, Cbi Vs. Sashi Balasubramanian & Anr [2006] Insc 721 (31 October 2006)

M/S. Ispat Industries Ltd. Vs. Commissioner of Customs,Mumbai [2006] Insc 628 (29 September 2006)

M/S. Sneh Enterprises Vs. Commnr. of Customs, New Delhi [2006] Insc 572 (8 September 2006)

Nabha Power Ltd. & Anr. Vs. Punjab State Power Corporation Ltd. & Anr.

Baccarose Perfumes and Beauty Products Pvt. Ltd Vs. Central Bureau of Investigation & Anr.

Commissioner of Customs (Imports), Mumbai Vs. Ganpati Overseas through its Proprietor Shri Yashpal Sharma & Anr.

COMMISSIONER OF CENTRAL EXCISE, NAGPUR vs. M/S UNIVERSAL FERRO & ALLIED CHEMICALS LTD.

M/S. Mustan Taherbhai Vs Commnr. of Central Excise & Customs

Commissioner of Customs (Import) Vs Stone man Marble Industries & Ors.

Automotive Tyre Manufacturers Association Vs The Designated Authority & Ors.

Subhash Photographics Vs. Union of India & Ors [1993] INSC 276 (11 May 1993)

M.J. Exports Ltd. & ANR Vs. Customs, Excise and Gold (Control) , Bombay [1992] INSC 154 (14 May 1992)

Collector of Customs, Bangalore & ANR Vs. Hansur Plywood Works & ANR [1989] INSC 324 (26 October 1989)

Collector of Customs, Bangalore Vs. Western India Plywood Mfg. Co. Ltd. & ANR [1989] INSC 323 (26 October 1989)

Collector of Customs, Bombay Vs. K. Mohan & Co. Exports [1989] INSC 288 (25 September 1989)

M. Jhangir Bhatusha Vs. Union of India & Ors [1989] INSC 195 (17 May 1989)