COMMISSIONER OF CUSTOMS vs. M/S CANON INDIA PRIVATE LIMITED

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

Section 6 is the only Section which provides for entrustment of functions of Customs officer on other officers of the Central or the State Government or local authority, it reads as follows:- “6. Entrustment of functions of Board and customs officers on certain other officers. - The Central Government may, by notification in the Official Gazette, entrust either conditionally or unconditionally

COMMISSIONER OF INCOME TAX 5 MUMBAI vs. M/S. ESSAR TELEHOLDINGS LTD. THROUGH ITS MANAGER

Bench: HON'BLE MR. JUSTICE A.K. SIKRI

119   of   2015,   C.A. No. 116   of 2015,  C.A. No. 194  of  2015,  C.A. No. 114  of  2015,  C.A. No. 120  of  2015,  C.A. No. 7395  of  2012, C.A. No. 7394  of  2012, C.A.   No.   121     of     2015,     C.A.   No.   122     of     2015,     C.A. Nos.1430­1432 of  2018 @ SLP(C) No. 8507­

COMMNR. OF INCOME TAX, GUJARAT CENTRAL vs. SAURASTHRA CEMENT & CHEM. INDUSTRIES LTD

reassessment or re-computation is : made on the assessee or any person in consequence of or to give effect to any finding or direction contained in an order under section 250, 254, 260, 262, 263 or 264 or in an order of any court in a proceeding otherwise than by way of appeal or reference under this Act;... Explanation

VINUBHAI MOHANLAL DOBARIA vs. CHIEF COMMISSIONER OF INCOME TAX

The appeal is disposed of in the aforesaid terms

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

119(1) of the Act are binding on all officers and persons employed in the execution of the Act even if they deviate from the provisions of the Act. The High Court has discussed these judgments in detail and has distinguished them on plausible grounds. It is not necessary for us to go into this question because the legal position

BHARAT PETROLEUM CORPORATION LTD. vs. COMMISSIONER OF CENTRAL EXCISE NASHIK COMMISSIONERATE

The appeals are partly allowed;

Bench: HON'BLE MR. JUSTICE ABHAY S. OKA

119,11,49,418/- (Rupees one hundred nineteen crores, eleven lakhs, forty-nine thousand, four hundred and eighteen only). Demand for education cess, interest, and penalty was also raised in the show cause notice. BPCL filed its reply to the show cause notice. 6. The demand was confirmed by the Commissioner vide order dated 8th December 2007. The extended period

COMMNR. OF CUSTOMS (GENERAL), N. DELHI vs. GUJARAT PERSTORP ELECTRONICS LTD

The appeals are allowed

reassessment under Chapter Heading 4911. According to him, at any rate, the entire value for the consignment which came under Air Way Bill was of Rs. 63.11 lacs (approx) as per Invoice Nos. 1836-02A and 1836-92B dated December 22, 1993 which could not be taken as value of drawings for the reason that the consideration