Eicher Tractors Ltd. v. Commissioner of Customs

122 ELT 321Supreme Court of India2000#14767 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2005 to 2023.

Judgments citing Eicher Tractors Ltd. v. Commissioner 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

…irmity and such onus has not been discharged. Further, valuation of such goods requires their physical inspection and so reassessment of value in the absence of goods will not be possible. The case of Eicher Tractors Ltd. v. Commissioner of Customs (2000) 122 ELT 321 (SC) cited by the appellant is not relevant here as in that case there was no evidence that the assessee had consented to enhancement of value. 6. We find that the Customs, Excise and Service Tax Appellate Tribunal's judgment in the case of Vikas Spinners v. Commissioner of Customs (2001) 128 ELT 143 (Trib.-Delhi), dealing with a similar si…

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

…irmity and such onus has not been discharged. Further, valuation of such goods requires their physical inspection and so reassessment of value in the absence of goods will not be possible. The case of Eicher Tractors Ltd. v. Commissioner of Customs (2000) 122 ELT 321 (SC) cited by the appellant is not relevant here as in that case there was no evidence that the assessee had consented to enhancement of value. 6. We find that the Customs, Excise and Service Tax Appellate Tribunal's judgment in the case of Vikas Spinners v. Commissioner of Customs (2001) 128 ELT 143 (Trib.-Delhi), dealing with a similar si…

Commnr. of Customs, Mumbai vs. M/S. Bureau Veritas

C.A. No.-000808-000811 - 2004Supreme Court14 Feb 2005
For Respondent: M/s. Bureau Veritas and Ors
Section 111Section 112Section 28

…http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 1 of 6 CASE NO.: Appeal (civil) 808-811 of 2004 PETITIONER: Commissioner of Customs, Mumbai RESPONDENT: M/s. Bureau Veritas and Ors. DATE OF JUDGMENT: 14/02/2005 BENCH: Ruma Pal & Arijit Pasayat & C.K. Thakker JUDGMENT: JUDGMENT ARIJIT PASAYAT, J. These four appeals by the Revenue have a common matrix in the judgment of Customs Excise & Service Tax Appellate Tribunal, West Zonal Bench at Mumbai (in short ‘the Tribunal’). The factual background leading to the dispute as noted by the Tribunal in essence is as follows : Pride Foramer (the respondent no. 2 in Civil A…

Eicher Tractors Ltd. v. Commissioner of Customs (122 ELT 321) — Cited in 6 Judgments | BharatTax