Commissioner of Customs, Chennai v. Pentamedia Graphics Ltd.

9 SCC 502Reported decision2015#1112 most cited
100

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2010 to 2021.

Also referred to as

Commissioner of Customs Chennai v Pentamedia Graphics Ltd · Pentamedia Graphics Ltd · 9 SCC 502 · 2015 Supreme Court · Customs law India · indirect tax judgment · tax case law · Supreme Court precedent

Judgments citing Commissioner of Customs, Chennai v. Pentamedia Graphics Ltd.

Dr B Ramana Rao vs. The State of Karnataka

WP/34202/2017HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…US SC 9: 269 US 385 (1926): 46 S.CT. 126: 70 L.ED.322:CONNALLY, COMMISSIONER OF LABOR OF OKLAHOMA, ETC . Vs. GENERAL CONST.CO. 33. AIR 1962 SC 316: COLLECTOR OF CUSTOMS, MADRAS Vs. NATHELLA SAMPATHU CHETTY AND ANR. 34. (2015) 9 SCC 502 : VIKRAM SINGH ALIAS VICKY AND 384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs.…

The Karnataka Income Tax Department House Building Co Operative Society Ltd vs. The State of Karnataka

WP/12647/2020HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…US SC 9: 269 US 385 (1926): 46 S.CT. 126: 70 L.ED.322:CONNALLY, COMMISSIONER OF LABOR OF OKLAHOMA, ETC . Vs. GENERAL CONST.CO. 33. AIR 1962 SC 316: COLLECTOR OF CUSTOMS, MADRAS Vs. NATHELLA SAMPATHU CHETTY AND ANR. 34. (2015) 9 SCC 502 : VIKRAM SINGH ALIAS VICKY AND 384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs.…

Sri M Govindappa vs. State of Karnataka

WP/51878/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…US SC 9: 269 US 385 (1926): 46 S.CT. 126: 70 L.ED.322:CONNALLY, COMMISSIONER OF LABOR OF OKLAHOMA, ETC . Vs. GENERAL CONST.CO. 33. AIR 1962 SC 316: COLLECTOR OF CUSTOMS, MADRAS Vs. NATHELLA SAMPATHU CHETTY AND ANR. 34. (2015) 9 SCC 502 : VIKRAM SINGH ALIAS VICKY AND 384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs.…

Adarsh Palm Retreat vs. The State of Karnataka

WP/52609/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…US SC 9: 269 US 385 (1926): 46 S.CT. 126: 70 L.ED.322:CONNALLY, COMMISSIONER OF LABOR OF OKLAHOMA, ETC . Vs. GENERAL CONST.CO. 33. AIR 1962 SC 316: COLLECTOR OF CUSTOMS, MADRAS Vs. NATHELLA SAMPATHU CHETTY AND ANR. 34. (2015) 9 SCC 502 : VIKRAM SINGH ALIAS VICKY AND 384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs.…

Jagadisha vs. The State of Karnataka

WP/28421/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…US SC 9: 269 US 385 (1926): 46 S.CT. 126: 70 L.ED.322:CONNALLY, COMMISSIONER OF LABOR OF OKLAHOMA, ETC . Vs. GENERAL CONST.CO. 33. AIR 1962 SC 316: COLLECTOR OF CUSTOMS, MADRAS Vs. NATHELLA SAMPATHU CHETTY AND ANR. 34. (2015) 9 SCC 502 : VIKRAM SINGH ALIAS VICKY AND 384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs.…

Sri S Baghiratha vs. The Principal Secretary

WP/22935/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…US SC 9: 269 US 385 (1926): 46 S.CT. 126: 70 L.ED.322:CONNALLY, COMMISSIONER OF LABOR OF OKLAHOMA, ETC . Vs. GENERAL CONST.CO. 33. AIR 1962 SC 316: COLLECTOR OF CUSTOMS, MADRAS Vs. NATHELLA SAMPATHU CHETTY AND ANR. 34. (2015) 9 SCC 502 : VIKRAM SINGH ALIAS VICKY AND 384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs.…

Mr Jai Kishan Virwani vs. State of Karnataka

WP/34675/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…US SC 9: 269 US 385 (1926): 46 S.CT. 126: 70 L.ED.322:CONNALLY, COMMISSIONER OF LABOR OF OKLAHOMA, ETC . Vs. GENERAL CONST.CO. 33. AIR 1962 SC 316: COLLECTOR OF CUSTOMS, MADRAS Vs. NATHELLA SAMPATHU CHETTY AND ANR. 34. (2015) 9 SCC 502 : VIKRAM SINGH ALIAS VICKY AND 384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs.…

R Nagarathna vs. State of Karnataka

WP/8187/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…US SC 9: 269 US 385 (1926): 46 S.CT. 126: 70 L.ED.322:CONNALLY, COMMISSIONER OF LABOR OF OKLAHOMA, ETC . Vs. GENERAL CONST.CO. 33. AIR 1962 SC 316: COLLECTOR OF CUSTOMS, MADRAS Vs. NATHELLA SAMPATHU CHETTY AND ANR. 34. (2015) 9 SCC 502 : VIKRAM SINGH ALIAS VICKY AND 384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs.…

B Yuvaraj vs. The State of Karnataka

WP/56988/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…US SC 9: 269 US 385 (1926): 46 S.CT. 126: 70 L.ED.322:CONNALLY, COMMISSIONER OF LABOR OF OKLAHOMA, ETC . Vs. GENERAL CONST.CO. 33. AIR 1962 SC 316: COLLECTOR OF CUSTOMS, MADRAS Vs. NATHELLA SAMPATHU CHETTY AND ANR. 34. (2015) 9 SCC 502 : VIKRAM SINGH ALIAS VICKY AND 384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs.…

Sri B S Patil vs. The State of Karnataka

WP/23435/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…US SC 9: 269 US 385 (1926): 46 S.CT. 126: 70 L.ED.322:CONNALLY, COMMISSIONER OF LABOR OF OKLAHOMA, ETC . Vs. GENERAL CONST.CO. 33. AIR 1962 SC 316: COLLECTOR OF CUSTOMS, MADRAS Vs. NATHELLA SAMPATHU CHETTY AND ANR. 34. (2015) 9 SCC 502 : VIKRAM SINGH ALIAS VICKY AND 384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs.…

Sri Sanjay Jayaram vs. The State of Karnataka

WP/15270/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…US SC 9: 269 US 385 (1926): 46 S.CT. 126: 70 L.ED.322:CONNALLY, COMMISSIONER OF LABOR OF OKLAHOMA, ETC . Vs. GENERAL CONST.CO. 33. AIR 1962 SC 316: COLLECTOR OF CUSTOMS, MADRAS Vs. NATHELLA SAMPATHU CHETTY AND ANR. 34. (2015) 9 SCC 502 : VIKRAM SINGH ALIAS VICKY AND 384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs.…

Boralingaiah vs. State of Karnataka

WP/33339/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…US SC 9: 269 US 385 (1926): 46 S.CT. 126: 70 L.ED.322:CONNALLY, COMMISSIONER OF LABOR OF OKLAHOMA, ETC . Vs. GENERAL CONST.CO. 33. AIR 1962 SC 316: COLLECTOR OF CUSTOMS, MADRAS Vs. NATHELLA SAMPATHU CHETTY AND ANR. 34. (2015) 9 SCC 502 : VIKRAM SINGH ALIAS VICKY AND 384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs.…

S B Jagadeesh vs. State of Karnataka

WP/51160/2017HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…US SC 9: 269 US 385 (1926): 46 S.CT. 126: 70 L.ED.322:CONNALLY, COMMISSIONER OF LABOR OF OKLAHOMA, ETC . Vs. GENERAL CONST.CO. 33. AIR 1962 SC 316: COLLECTOR OF CUSTOMS, MADRAS Vs. NATHELLA SAMPATHU CHETTY AND ANR. 34. (2015) 9 SCC 502 : VIKRAM SINGH ALIAS VICKY AND 384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs.…

Smt. V.Krishnamma vs. The State of Karnataka

WP/36324/2017HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…US SC 9: 269 US 385 (1926): 46 S.CT. 126: 70 L.ED.322:CONNALLY, COMMISSIONER OF LABOR OF OKLAHOMA, ETC . Vs. GENERAL CONST.CO. 33. AIR 1962 SC 316: COLLECTOR OF CUSTOMS, MADRAS Vs. NATHELLA SAMPATHU CHETTY AND ANR. 34. (2015) 9 SCC 502 : VIKRAM SINGH ALIAS VICKY AND 384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs.…

Sri Santosh A Shetty vs. The State of Karantaka

WP/29668/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…US SC 9: 269 US 385 (1926): 46 S.CT. 126: 70 L.ED.322:CONNALLY, COMMISSIONER OF LABOR OF OKLAHOMA, ETC . Vs. GENERAL CONST.CO. 33. AIR 1962 SC 316: COLLECTOR OF CUSTOMS, MADRAS Vs. NATHELLA SAMPATHU CHETTY AND ANR. 34. (2015) 9 SCC 502 : VIKRAM SINGH ALIAS VICKY AND 384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs.…

Principal Commissioner of Income Tax-4 vs. M/S Karnataka State Financial

ITA/463/2018HC Karnataka12 Nov 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

…US SC 9: 269 US 385 (1926): 46 S.CT. 126: 70 L.ED.322:CONNALLY, COMMISSIONER OF LABOR OF OKLAHOMA, ETC . Vs. GENERAL CONST.CO. 33. AIR 1962 SC 316: COLLECTOR OF CUSTOMS, MADRAS Vs. NATHELLA SAMPATHU CHETTY AND ANR. 34. (2015) 9 SCC 502 : VIKRAM SINGH ALIAS VICKY AND 384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs.…

Pr Commissioner of Income Tax-7 vs. M/S Wipro Ge Medical Systems Pvt Ltd

RP/463/2018HC Karnataka21 Dec 2018

Bench: RAVI MALIMATH,K.NATARAJAN

…US SC 9: 269 US 385 (1926): 46 S.CT. 126: 70 L.ED.322:CONNALLY, COMMISSIONER OF LABOR OF OKLAHOMA, ETC . Vs. GENERAL CONST.CO. 33. AIR 1962 SC 316: COLLECTOR OF CUSTOMS, MADRAS Vs. NATHELLA SAMPATHU CHETTY AND ANR. 34. (2015) 9 SCC 502 : VIKRAM SINGH ALIAS VICKY AND 384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs.…

The Commisioner of Income Tax vs. M/S Dell International Services

ITA/235/2018HC Karnataka09 Nov 2018

Bench: RAVI MALIMATH,BELLUNKE A.S

…US SC 9: 269 US 385 (1926): 46 S.CT. 126: 70 L.ED.322:CONNALLY, COMMISSIONER OF LABOR OF OKLAHOMA, ETC . Vs. GENERAL CONST.CO. 33. AIR 1962 SC 316: COLLECTOR OF CUSTOMS, MADRAS Vs. NATHELLA SAMPATHU CHETTY AND ANR. 34. (2015) 9 SCC 502 : VIKRAM SINGH ALIAS VICKY AND 384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs.…

The Pr. Commissioner of vs. M/S. Aol Online India Pvt. Ltd

ITA/433/2017HC Karnataka29 Nov 2017

Bench: L.NARAYANA SWAMY (AG.CJ),P.S.DINESH KUMAR

…US SC 9: 269 US 385 (1926): 46 S.CT. 126: 70 L.ED.322:CONNALLY, COMMISSIONER OF LABOR OF OKLAHOMA, ETC . Vs. GENERAL CONST.CO. 33. AIR 1962 SC 316: COLLECTOR OF CUSTOMS, MADRAS Vs. NATHELLA SAMPATHU CHETTY AND ANR. 34. (2015) 9 SCC 502 : VIKRAM SINGH ALIAS VICKY AND 384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs.…

L.M.L. Ltd vs. Commnr. of Customs

C.A. No.-003764-003764 - 2003Supreme Court21 Sept 2010

…REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 3764 OF 2003 L.M.L. Ltd. …. Appellant Versus Commissioner of Customs …. Respondent JUDGMENT Dr. MUKUNDAKAM SHARMA, J. 1. An application being I.A. No. 3 was filed in this appeal and the same was allowed by this Court vide Order dated 26/02/2004. The dispute in the present appeal is between the customs authority and the assessee regarding liability to pay duty by the appellant. The Airport Authority of India has absolutely no role to play in the said dispute. The I.A. No. 3 was filed only because the consignment i…