Commissioner of Customs v. Modern Overseas

184 ELT 65Reported decision2005#17061 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,487 Indian tax judgments — from 2022 to 2023.

Judgments citing Commissioner of Customs v. Modern Overseas

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

…in the absence of rejection of transaction value, invoice value requires acceptance and when the contemporaneous import of similar goods is not established, value cannot be enhanced. In the case of Commissioner of Customs v. Modern Overseas [(2005) 184 ELT 65 (Tri.- Del.)] NIDB data was held to be insuffient, in the absence of clarity about various parameters. List of such decisions is unending and it is sufficient to say that NIDB data has been held to be insufficient for enhancement of value, in the absence of any other independent evidence. Admittedly in the present cases, there is no such evid…

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

…in the absence of rejection of transaction value, invoice value requires acceptance and when the contemporaneous import of similar goods is not established, value cannot be enhanced. In the case of Commissioner of Customs v. Modern Overseas [(2005) 184 ELT 65 (Tri.- Del.)] NIDB data was held to be insuffient, in the absence of clarity about various parameters. List of such decisions is unending and it is sufficient to say that NIDB data has been held to be insufficient for enhancement of value, in the absence of any other independent evidence. Admittedly in the present cases, there is no such evid…

Commissioner of Customs v. Modern Overseas (184 ELT 65) — Cited in 5 Judgments | BharatTax