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
Central Excise - Highlights / Catch Notes

Home Highlights October 2020 Year 2020 This

When the Hon’ble Supreme Court had rejected the appeal of the ...

Case Laws     Central Excise

October 7, 2020

When the Hon’ble Supreme Court had rejected the appeal of the Revenue, the order of the Tribunal, which was in favour of the importer, merges with the order of the Hon’ble Supreme Court, under the principle of ‘Doctrine of Merger’ - This Court expresses its disappointment on the conduct of the concerned authorities in having scant respect towards the orders of the Hon’ble Supreme Court - HC

View Source

 


 

You may also like:

  1. Levy of Customs duty - importer of vessel "M.V. Vishwa Yash" or not - deemed importer - as the permission was granted in favour of the SCI, the respondent cannot be said...

  2. Validity of notification for restricting the import of certain beans, peas and pulses - different interim orders were passed by the different High Courts and the...

  3. Seeking provisional release of the seized goods - to whom - A reading of Section 110 A makes it abundantly clear that goods seized may be released to the owner. The said...

  4. Long-term capital gains - receipts by the assessee as per the consent decree passed by the Hon”ble Bombay High Court - suit for specific performance of the Agreement to...

  5. Sale of shares - business income OR capital gains - The tests of badges of trade evolved by Royal Commission of England and approved by the Hon‟ble Supreme Court...

  6. Whether the Hon'ble Tribunal has jurisdiction to put a condition of depositing an amount while remanding the issue back to the Commissioner - Held Yes, tribunal has...

  7. Valuation of goods - Job work - the appellant is applying the sale value of the principal and it is not under dispute that the said value is lower than the value...

  8. Confiscation - importer - the definition of 'importer' under Section 2 (26) of the Customs Act, 1962 - AT

  9. Duty demand u/s 28(1) of Customs Act, 1962, upon importer and transferee of license issued by DGFT - Liability of transferee for fraudulently obtained license - Levy of...

  10. When common bill of entry in the name of several importers is filed by the courier agency and photocopies are given to the importers with the importers name appearing in...

  11. Who is the importer? - Valuation of imported goods - MEGPTCL did not hold itself out to be the importer. Undisputedly, the Bills of Entry were filed by PMC and right...

  12. Interpretation of statute - Section 2(26) of Customs Act - Scope of the term Importer - High Sea Sale - Adjudicating authority treated the appellant neither the importer...

  13. Revocation of Customs Broker License - The allegation that the IEC was obtained by submitting forged documents has no effect on the appellant as they could only verify...

  14. Valuation of imported goods - Unwrought / Unrefined Zinc - enhancement of value - rejection of transaction value - The importer declared the goods as...

  15. Refund of duty in excess, under protest - importer had not challenged the assessment - The dispute on taxability stands settled in favour of the importer for the period...

 

Quick Updates:Latest Updates