15. In Commissioner of Customs (Port), Kolkata v. J.K. Corporation Limited

9 SCC 401Reported decision2007#21569 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2015 to 2025.

Judgments citing 15. In Commissioner of Customs (Port), Kolkata v. J.K. Corporation Limited

M/S Coal India Ltd vs. Commr.of Customs(Port) Kolkata

The appeal is dismissed

C.A. No.-008028-008028 - 2010Supreme Court01 May 2025

Bench: The Customs, Excise & Service Tax Appellate Tribunal, Kolkata (‘Cestat’ For Short Digitally Signed By Ashish Kondle Date: 2025.05.01 11:42:33 Ist Reason: Signature Not Verified

Section 130E

…a Iron & Steel Co. Ltd. Vs. Commissioner of Central Excise & Customs, Bhubaneswar2 3. Commissioner of Customs (Ports), Kolkata Vs. J.K. Corpn. Ltd.3 4. Commissioner of Customs Vs. Ferodo India (P) Ltd.4 1 (1997) 9 SCC 738 2 (2000) 3 SCC 472 3 (2007) 9 SCC 401 12 15.4. Learned counsel for the appellant therefore submits that view taken by CESTAT cannot be sustained. Therefore, orders of the Assistant Commissioner dated 03.03.2004, Commissioner (Appeals) dated 29.06.2004 and the impugned order of CESTAT dated 20.04.2010 are liable to be set aside. 16. Per contra, learned counsel for the…

Commissioner of Customs (Port) Kolkata vs. M/S. Steel Authority of India Ltd

The appeal is dismissed

C.A. No.-006398-006398 - 2009Supreme Court27 Apr 2020

Bench: HON'BLE MR. JUSTICE ANIRUDDHA BOSE

…toms value.” 16. Learned counsel for the respondent relied on the following authorities in support of his submissions: “1. (2015) 8 SCC 175: Commissioner of Customs Vs. Essar Steel 2. (2000) 3 SCC 472: M/s Tata Iron & Steel Co. Ltd. Vs. CCE 3. (2007) 9 SCC 401: Commissioner of Customs Vs. J.K. Corp. Ltd. 4. (2015) 14 SCC 750: Commissioner of Customs Vs. Hindalco Industries 5. (2015) 16 SCC 506: Commissioner, Customs Vs. Denso Kirloskar Industries 28 6. (2007) 5 SCC 371: Commissioner of Customs Vs. Toyota Kirloskar 7. (2008) 4 SCC 563: Commissioner of Customs Vs. Ferodo India (P) Ltd.…

Commnr. of Customs, Ahmedabad vs. M/S. Essar Steel Ltd

C.A. No.-003042-003042 - 2004Supreme Court13 Apr 2015

…s also been distinguished in Commissioner of Customs (Port), Chennai v. Toyota Kirloskar Motor (P) Ltd., (2007) 5 SCC 371, as follows:- “36. Therefore, law laid down in Essar Gujarat Ltd. [(1997) 9 SCC 738] and J.K. Corpn. Ltd. [(2007) 9 SCC 401 : (2007) 2 Scale 459] is absolutely clear and explicit. Apart from the fact that Essar Gujarat Ltd. [(1997) 9 SCC 738] was determined on the peculiar facts obtaining therein and furthermore having regard to the fact that the entire plant on “as-is-where-is” basis was transferred subject to transfer of patent as also…

Commnr. of Customs, Ahmedabad vs. M/S. Essar Steel Ltd

C.A. No.-003042-003042 - 2004Supreme Court13 Apr 2015

…s also been distinguished in Commissioner of Customs (Port), Chennai v. Toyota Kirloskar Motor (P) Ltd., (2007) 5 SCC 371, as follows:- “36. Therefore, law laid down in Essar Gujarat Ltd. [(1997) 9 SCC 738] and J.K. Corpn. Ltd. [(2007) 9 SCC 401 : (2007) 2 Scale 459] is absolutely clear and explicit. Apart from the fact that Essar Gujarat Ltd. [(1997) 9 SCC 738] was determined on the peculiar facts obtaining therein and furthermore having regard to the fact that the entire plant on “as-is-where-is” basis was transferred subject to transfer of patent as also…

15. In Commissioner of Customs (Port), Kolkata v. J.K. Corporation Limited (9 SCC 401) — Cited in 4 Judgments | BharatTax