Om Prakash Bhatia v. Commissioner of Customs, Delhi

6 SCC 161Reported decision2003#21124 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2006 to 2017.

Judgments citing Om Prakash Bhatia v. Commissioner of Customs, Delhi

Principal Commissioner of Income Tax (Central)- 1 vs. Sahara India Financial Corporation Ltd

ITA/447/2017HC Delhi21 Jul 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MS. JUSTICE PRATHIBA M. SINGH

Section 45

…itration agreement will be governed by the laws of England, it was no longer open to them to contend that the provisions of Part I of the Arbitration Act would also be applicable to the arbitration agreement. This Court in Videocon Industries Ltd. [(2011) 6 SCC 161:(2011) 3 SCC (Civ) 257] has clearly held as follows: (SCC p. 178, para 33) “33. In the present case also, the parties had agreed that notwithstanding Article 33.1, the arbitration agreement contained in Article 34 shall be governed by laws of England. This necessarily implies that the parties had agreed to exclude the provisions of Part I of…

M/S. Siddachalam Exports Private Ltd vs. Commissioner of Central Excise Delhi-III

The appeal is allowed; the

C.A. No.-000810-000810 - 2007Supreme Court01 Apr 2011

Section 108Section 110Section 114Section 130

…ately over-invoicing ready-made garments, this Court rejected the plea of the exporter that Section 113(d) of the Act was not applicable to the facts of that case as the goods were not prohibited goods; (ii) the exporter was 4 JT 2010 (12) SC 267 5 (2003) 6 SCC 161 1 required to declare the value of the goods expected to be received from the overseas purchaser and not the market value of such goods in India and (iii) since in that case, no duty was payable on the export, Section 14 of the Act could not be applied to determine the value of the goods. It was, inter-alia, held that the definition of “prohi…

Commnr. of Customs, Mumbai vs. M/S. Vishal Exports Overseas Ltd

C.A. No.-002269-002269 - 2004Supreme Court12 Feb 2007

For Respondent: M/s.Vishal Exports Overseas Limited

Section 114

…http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 1 of 3 CASE NO.: Appeal (civil) 2269 of 2004 PETITIONER: Commissioner of Customs,New Customs House, Mumbai RESPONDENT: M/s.Vishal Exports Overseas Limited DATE OF JUDGMENT: 12/02/2007 BENCH: Tarun Chatterjee & V.S. Sirpurkar JUDGMENT: J U D G M E N T V.S. SIRPURKAR, J. Final order of Customs, Excise & Gold (Control) Appellate Tribunal (hereinafter called "the Tribunal" for short) allowing the appeal filed by M/s.Vishal Exports Overseas Limited (hereinafter called "the assessee" for short) is in challenge at the instance of Commissioner of Customs (hereinafter…

Commnr. of Central Excise & Customs, A.P vs. Suresh Jhunjhunwala

The appeal is allowed

C.A. No.-001372-001372 - 2006Supreme Court19 Oct 2006

For Respondent: Suresh Jhunjhunwala & Ors

Section 113Section 114Section 125

…http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 1 of 8 CASE NO.: Appeal (civil) 1372 of 2006 PETITIONER: Commissioner of Central Excise & Customs, A.P. RESPONDENT: Suresh Jhunjhunwala & Ors DATE OF JUDGMENT: 19/10/2006 BENCH: S.B. Sinha & Dalveer Bhandari JUDGMENT: J U D G M E N T S.B. SINHA, J: M/s Ganesh Yarntex Export Private Limited filed six shipping bills under the Duty Entitlement Pass Book Scheme (DEPB Scheme) bearing Nos. 136 to 141 dated 06.01.2001. M/s Aadee Exports & Imports, Secunderabad filed five shipping bills bearing Nos. 142 to 147 dated 06.01.200. They declared their address…