Blue Industries Ltd. v. Commr. of Customs

10 SCC 433Reported decision2005#14625 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2011 to 2023.

Also reported as

172 ELT 145

Judgments citing Blue Industries Ltd. v. Commr. of Customs

Commissioner of Income Tax- IT and TP vs. M/s. Louis Berger International Inc

ITTA/108/2022HC Telangana25 Sept 2023

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

Commissioner of Income Tax-II vs. M/s. Andhra Pradesh Mineral Development Corporation Ltd

ITTA/94/2022HC Telangana24 Aug 2023

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

Principal Comnr. of Income Tax, Sambalpur Range vs. M/S. Tata Sponge Iron Ltd

ITA/96/2022HC Orissa17 Aug 2023

Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE SANJAY KUMAR MISHRA

Commissioner of Income Tax (Exemptions) Delhi vs. Servants of People Society

ITA/27/2022HC Delhi11 Feb 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE NAVIN CHAWLA

…law. However, it was observed that amendment to the original order of assessment is necessary as the relief for a refund of claim is not available as held by this Court in Priya Blue Industries Ltd. [Priya Blue Industries Ltd. v. Commr. of Customs, (2005) 10 SCC 433 : (2004) 172 ELT 145]‖ 61. By virtue of sub-section (2) of Section 17, the proper officer is empowered to verify the disclosures made and embodied in the BoE and for that purpose also entitled to examine or test any imported goods. In terms of the Proviso which came to be inserted in Section 17(2) by the Finance Act, 2018, the selection of…

Commissioner of Income Tax (Exemptions) Delhi vs. Servants of People Society

ITA/26/2022HC Delhi11 Feb 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE NAVIN CHAWLA

…law. However, it was observed that amendment to the original order of assessment is necessary as the relief for a refund of claim is not available as held by this Court in Priya Blue Industries Ltd. [Priya Blue Industries Ltd. v. Commr. of Customs, (2005) 10 SCC 433 : (2004) 172 ELT 145]‖ 61. By virtue of sub-section (2) of Section 17, the proper officer is empowered to verify the disclosures made and embodied in the BoE and for that purpose also entitled to examine or test any imported goods. In terms of the Proviso which came to be inserted in Section 17(2) by the Finance Act, 2018, the selection of…

Rbf Rig Corpn., Mumbai vs. Commissioner of Customs(Imports)Mumbai

C.A. No.-003478-003478 - 2006Supreme Court08 Feb 2011

…lls of Entry by filing an appeal before the Appellate Forum. Reliance was also placed on the judgment of this court in CCE v. Flock (India) (P) Ltd., (2000) 6 SCC 650 and Priya Blue Industries Ltd. v. Commissioner of Customs (Preventive), (2005) 10 SCC 433. Being aggrieved, the appellant preferred an appeal against the Order of Deputy Commissioner of Customs before the Commissioner (Appeals). This appeal of the appellant was rejected by the Commissioner (Appeals) vide Order dated 18.04.2005. The appellant, aggrieved by the Order of Commissioner (Appeals), further p…

Blue Industries Ltd. v. Commr. of Customs (10 SCC 433) — Cited in 6 Judgments | BharatTax