Vikas Spinners v. Commissioner of Customs

128 ELT 143Reported decision2001#16606 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 Vikas Spinners 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

…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 situation, held as under : "7. In our view in the present appeal, the question of loading of the value of the goods cannot at all be legally agitated by the appellants. Admittedly, the price of the imported goods declared by them was US $ 0.40 per kg. but the same was not accepted and loaded to US $ 0.5…

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

…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 situation, held as under : "7. In our view in the present appeal, the question of loading of the value of the goods cannot at all be legally agitated by the appellants. Admittedly, the price of the imported goods declared by them was US $ 0.40 per kg. but the same was not accepted and loaded to US $ 0.5…

Vikas Spinners v. Commissioner of Customs (128 ELT 143) — Cited in 5 Judgments | BharatTax