Collector of Customs (Prev.), Ahmedabad v. Essar Gujarat Ltd.

88 ELT 609Reported decision1996#25786 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 357,253 Indian tax judgments — from 2011 to 2015.

Judgments citing Collector of Customs (Prev.), Ahmedabad v. Essar Gujarat Ltd.

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

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

…Page 1 JUDGMENT REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.3042 OF 2004 COMMISSIONER OF CUSTOMS, AHMEDABAD …APPELLANT VERSUS M/S. ESSAR STEEL LTD. ...RESPONDENT J U D G M E N T R.F. Nariman, J. 1. In this appeal we are concerned with the addition in the value for assessment to customs duty of charges paid by the respondent to Met Chem Canada Inc. for supply of technical services required for setting up and commissioning a plant for the manufacture of Hot Rolled Steel Coils in India. An agreement dated 13.4.1991 was entered into…

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

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

…Page 1 JUDGMENT REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.3042 OF 2004 COMMISSIONER OF CUSTOMS, AHMEDABAD …APPELLANT VERSUS M/S. ESSAR STEEL LTD. ...RESPONDENT J U D G M E N T R.F. Nariman, J. 1. In this appeal we are concerned with the addition in the value for assessment to customs duty of charges paid by the respondent to Met Chem Canada Inc. for supply of technical services required for setting up and commissioning a plant for the manufacture of Hot Rolled Steel Coils in India. An agreement dated 13.4.1991 was entered into…

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

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

…supplier. Therefore, such adjust- ments would certainly attract Rule 9(1))(c).” 30. While laying down the aforesaid proposition this Court has considered the case of Collector of Customs (Prev.), Ahmedabad Vs. Essar Gujarat Ltd. reported in 1996 88 ELT 609 (S.C.) to which also reference was made at the time of hearing of the appeals. 31. There is yet another decision on the aforesaid issue rendered by three Judges’ Bench of this Court in the case of Associated Cement Companies Ltd. Vs. Commissioner of Customs reported Page 15 of 19 in (2001) 4 SCC 593. Having refe…

Collector of Customs (Prev.), Ahmedabad v. Essar Gujarat Ltd. (88 ELT 609) — Cited in 3 Judgments | BharatTax