Associated Cement Companies Ltd. v. Commissioner of Customs

4 SCC 593Reported decision2001#12746 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2005 to 2023.

Judgments citing Associated Cement Companies Ltd. v. Commissioner of Customs

Commissioner of Customs, Central Excise and Service Tax vs. M/S Suzlon Energy Ltd

Appeals stand disposed of in terms of

C.A. No.-011400-011401 - 2018Supreme Court10 Apr 2023

Bench: HON'BLE MR. JUSTICE M.R. SHAH

Section 65Section 65(105)(zzzzd)Section 73Section 75Section 76Section 85

…REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS.11400-11401/2018 COMMISSIONER OF CUSTOMS, CENTRAL EXCISE & SERVICE TAX …APPELLANT Versus M/S SUZLON ENERGY LTD. …RESPONDENT J U D G M E N T M.R. SHAH, J. 1. Feeling aggrieved and dissatisfied with the impugned judgment and order dated 02.05.2018 passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai (hereinafter referred to as the ‘CESTAT’) in Appeal Nos. ST/87589 & 87590/2013, by which the CESTAT has allowed the said appeals preferred by the respondent…

Commissioner of Service Tax Delhi vs. Quick Heal Technologies Limited

In the result, the appeals are allowed

C.A. No.-005167 - 2022Supreme Court05 Aug 2022

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

Section 35LSection 65Section 66ESection 73(1)Section 83

…REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 5167 OF 2022 (DIARY NO. 24399 OF 2020) COMMISSIONER OF SERVICE TAX DELHI …APPELLANT(S) VERSUS QUICK HEAL TECHNOLOGIES LIMITED …RESPONDENT(S) WITH CIVIL APPEAL NOS. 5168­5169 OF 2022 (ARISING OUT OF S.L.P. (CIVIL) NOS. 6715­6716 OF 2022) J U D G M E N T J.B. PARDIWALA, J. : 1. Since the issues raised in both the captioned cases are the same, those were taken up for hearing analogously and are being disposed of by this common judgment. Civil Appeal (Diary No. 24399 of 2020) 2. Delay condoned. 1 Digitally signed by San…

Principal Commissioner of Income Tax-O9 vs. M/S Tinna Finex Ltd

ITA/113/2016HC Delhi15 Feb 2016

Bench: The Court On 18Th March, 2010 & The Nbw Was Cancelled & The Plaintiff

Section 138

…CS(OS) 113/2016 Page 1 of 25 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of decision: 8th May, 2019 + CS(OS) 113/2016 & IA No.587/2018 (u/O X R-2 CPC) SUSHILA BADOLA ..... Plaintiff Through: Ms. Tara V. Ganju. Adv. Versus TUSHAR PATNI & ANR ..... Defendants Through: Mr. Naveen R. Nath, Mr. Alok Kumar Pandey and Mr. Siddharth Agarwal, Advs. CORAM: HON'BLE MR. JUSTICE RAJIV SAHAI ENDLAW 1. The plaintiff, as per amended…

Director of Income Tax vs. Infrasoft Ltd

ITA/1034/2009HC Delhi22 Nov 2013
Section 143(3)Section 260ASection 4Section 9(1)(vi)

…case of software, both canned and uncanned, all of these are possible.” 78. The Supreme Court of India in TATA CONSULTANCY CASE (SUPRA) referred to the Judgment of the Supreme Court in ASSOCIATED CEMENT COMPANIES LTD. VS COMMISSIONER OF CUSTOMS (2001) 4 SCC 593 as under: 43. Similar would be the position in the case of a programme of any kind loaded on a disc or a floppy. For example in the case of music the value of a popular music cassette is several times more than the value of a blank cassette. However, if a prerecorded music cassette or a popular film or a musical score is imported into Indi…

M/S. Uniworth Textiles Ltd vs. Commnr. of Central Excise, Raipur

The appeal is allowed

C.A. No.-006060-006060 - 2003Supreme Court22 Jan 2013
Section 112Section 130Section 25Section 3Section 5A

…1-A. Misstatement or suppression of fact must be wilful.’ The aforesaid observations show that the words “with intent to evade payment of duty” were of utmost relevance while construing the earlier expression regarding the misstatement 6 (2001) 4 SCC 593, at page 619 15 Page 16 JUDGMENT or suppression of facts contained in the proviso. Reading the proviso as a whole the Court held that intent to evade duty was essentially before the proviso could be invoked. 55. Though it was sought to be contended that Section 28 of the Customs Act is in pari materia with Section 11-A of the Excise Act, we f…

M/S. Uniworth Textiles Ltd vs. Commnr. of Central Excise, Raipur

The appeal is allowed

C.A. No.-006060-006060 - 2003Supreme Court22 Jan 2013
Section 112Section 130Section 25Section 3Section 5A

…1-A. Misstatement or suppression of fact must be wilful.’ The aforesaid observations show that the words “with intent to evade payment of duty” were of utmost relevance while construing the earlier expression regarding the misstatement 6 (2001) 4 SCC 593, at page 619 15 Page 16 JUDGMENT or suppression of facts contained in the proviso. Reading the proviso as a whole the Court held that intent to evade duty was essentially before the proviso could be invoked. 55. Though it was sought to be contended that Section 28 of the Customs Act is in pari materia with Section 11-A of the Excise Act, we f…

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

C.A. No.-008627-008628 - 2002Supreme Court17 Aug 2011

…REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS. 8627-8628 of 2002 COMMNR. OF CUSTOMS EXCISE, NEW DELHI ....Appellant VERSUS M/S. LIVING MEDIA (INDIA) LTD. ....Respondent WITH CIVIL APPEAL NO. 2959 of 2008 WITH CIVIL APPEAL NO. 4751 of 2006 WITH CIVIL APPEAL NO. 2832 of 2006 AND CIVIL APPEAL NO. 1 of 2009 JUDGMENT Dr. MUKUNDAKAM SHARMA, J. 1. The Civil Appeal Nos. 8627-8628 of 2002 are filed against the judgment and order passed by the Customs, Excise & Gold Page 1 of 19 (Control) Appellate Tribunal (hereinafte…

Commnr. of Customs (General), N. Delhi vs. Gujarat Perstorp Electronics Ltd

The appeals are allowed

C.A. No.-008568-008569 - 2001Supreme Court05 Aug 2005
For Respondent: M/s. Gujarat Perstorp Electronics Ltd
Section 28(1)

…unal’s judgment on which the reliance was placed was set aside. As against this, Dr. A.M. Singhvi, learned senior counsel appearing on behalf of the respondent relied upon the decision rendered by this Court in A.C.C. vs. Commercial Tax Officer, (2001) 4 SCC 593. Considering the aforesaid two decisions, there appears some conflict in the ratio laid down in both the cases. Hence, these appeals are referred to a larger Bench. Registry to place the papers before Hon’ble the Chief Justice of India for appropriate direction in this regard to place it before an appropriate Bench."…

Associated Cement Companies Ltd. v. Commissioner of Customs (4 SCC 593) — Cited in 8 Judgments | BharatTax