Commissioner of Customs (Imports), Mumbai v. Tullow India Operations Ltd.

The Commissioner of Central Excise vs. M/S Sundara Industries (I) (P) Ltd

The appeal stands dismissed

Bench: S.SUJATHA,VINEET SARAN

…ng deposited the countervailing duty as prescribed under the Rules. The Tribunal having accepted this contention and following the law laid down by the Apex Court in the case of Commissioner of Customs (imports) -vs- Tullow India Operations Ltd. (2005) 13 SCC 789 has given a finding that the denial of Modvat credit to the appellant on the ground that KSFC has not furnished the required certificate would result in gross miscarriage of justice. Paragraph-28 of the said judgment reads thus: “28. The conditions referred to in sub-section (1) of Section 25 as regards time when such c…

M/S Star Industries vs. Commissioner of Customs(Imports) Raigad

…esent case. On the other hand, the applicable test would be what has been laid down in a catena of decisions. Two such decisions will suffice. In Commissioner of Customs (Imports), Mumbai v. Tullow India Operations Ltd. (2005) 13 SCC 789 = 2005 (189) E.L.T. 401 (S.C.), this Court held: “34. The principles as regards construction of an exemption notification are no longer res integra; whereas the eligibility clause in relation to an exemption notification is given strict meaning where for the notification has to be interpreted in terms of its language, once an assessee…

M/S Star Industries vs. Commissioner of Customs(Imports) Raigad

…esent case. On the other hand, the applicable test would be what has been laid down in a catena of decisions. Two such decisions will suffice. In Commissioner of Customs (Imports), Mumbai v. Tullow India Operations Ltd. (2005) 13 SCC 789 = 2005 (189) E.L.T. 401 (S.C.), this Court held: “34. The principles as regards construction of an exemption notification are no longer res integra; whereas the eligibility clause in relation to an exemption notification is given strict meaning where for the notification has to be interpreted in terms of its language, once an assessee…

M/S Ivrcl. Infrastructure & Projects Ltd vs. Commnr. of Customs, Chennai

The appeal is dismissed with

…be applied in the present case. On the other hand, the applicable test would be what has been laid down in a catena of decisions. Two such decisions will suffice. In Commissioner of Customs (Imports), Mumbai v. Tullow India Operations Ltd., (2005) 13 SCC 789, this Court held: “34. The principles as regards construction of an exemption notification are no longer res integra; whereas the eligibility clause in relation to an exemption notification is given strict meaning wherefor the notification has to be interpreted in terms of its language, once an assessee satisfies the eligibility clause…

M/S Ivrcl. Infrastructure & Projects Ltd vs. Commnr. of Customs, Chennai

The appeal is dismissed with

…be applied in the present case. On the other hand, the applicable test would be what has been laid down in a catena of decisions. Two such decisions will suffice. In Commissioner of Customs (Imports), Mumbai v. Tullow India Operations Ltd., (2005) 13 SCC 789, this Court held: “34. The principles as regards construction of an exemption notification are no longer res integra; whereas the eligibility clause in relation to an exemption notification is given strict meaning wherefor the notification has to be interpreted in terms of its language, once an assessee satisfies the eligibility clause…

Zuari Industries Ltd vs. Commnr. of Central Excise & Customs

Appeal stands allowed with no order as to costs

…iality certificate stands issued by the sponsoring Ministry. In this connection, reliance is placed by the assessee on the judgment of this court in the case of Commissioner of Customs (Imports), Mumbai v. Tullow India Operations Ltd. reported in (2005) 13 SCC 789. Reliance is also placed by the assessee on the judgment of the Calcutta High Court in the case of Asiatic Oxygen Ltd. v. Assistant Collector of Customs reported in 1992 (57) ELT 563. We find merit in this civil appeal filed by the assessee for the following reasons. Firstly, on the facts we find that the assessee had given…

M/S. O.N.G.C. Ltd vs. Commnr. of Customs, Mumbai

The appeals are allowed

…favour by the Central Government. It may be true that on the date when the goods were provisionally cleared the Appellant did not have the essentiality certificate with it, but this Court in its judgment dated 28th October, 2005 [since reported in (2005) 13 SCC 789] categorically held that in a case of this nature, unless a final order of assessment is passed, production of a delayed essentiality certificate may not come in the way of the importers obtaining the benefit of the exemption notifications. The Commissioner in passing the impugned order failed to notice the findings of this Court. I…