Guardian Plasticote Ltd. v. Commissioner of Customs

223 ELT 605Reported decision2008#17257 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 Guardian Plasticote 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

…correctness of loaded value of the goods as determined in the presence of their representative/special attorney and paid the duty thereon accordingly." (emphasis added) Similarly, in the case of Guardian Plasticote Ltd. v. Commissioner of Customs (2008) 223 ELT 605 (Trib.-Kol), has held as under : "4. The learned advocate also cites the decision of the Tribunal in the case of Vikas Spinners v. Commissioner of Customs (2001) 128 ELT 143 (Trib.-Delhi) in support of his arguments. We find that the said decision clearly holds that enhanced value once settled and duty having been paid accordingly without p…

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

…correctness of loaded value of the goods as determined in the presence of their representative/special attorney and paid the duty thereon accordingly." (emphasis added) Similarly, in the case of Guardian Plasticote Ltd. v. Commissioner of Customs (2008) 223 ELT 605 (Trib.-Kol), has held as under : "4. The learned advocate also cites the decision of the Tribunal in the case of Vikas Spinners v. Commissioner of Customs (2001) 128 ELT 143 (Trib.-Delhi) in support of his arguments. We find that the said decision clearly holds that enhanced value once settled and duty having been paid accordingly without p…

Guardian Plasticote Ltd. v. Commissioner of Customs (223 ELT 605) — Cited in 5 Judgments | BharatTax