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M/S GMR ENERGY LTD. vs. COMMR.OF CUSTOMS,BANGALORE

C.A. No.-004920-004920 - 2007Supreme Court27 Oct 2015

property of GE. Removed assemblies are to be in a repairable condition.” 15. From this document what becomes clear is that the prices stated in the invoices accompanying the bills of entry in the present case are list unit prices or catalogue prices. By no stretch of imagination can they said to be prices after re-exported items’ value

COMMR. OF CENTRAL EXCISE, BHAVNAGAR vs. M/S GUJARAT MARITIME BOARD,JAFRABAD

C.A. No.-003347-003348 - 2014Supreme Court22 Jul 2015

Section 37Section 65(82)

45,620/-. A further amount of Rs.12,53,076/- was also demanded for the period 2003 October upto 2 Page 3 JUDGMENT 2007-2008 on account of the provision of direct berthing facilities provided for captive cargo of a ship size of 10,000 DWT and above on account of lease rent for use of the waterfront. By the order