COMMNR. OF CUSTOMS, CALCUTTA vs. M/S. BIECCO LAWRIE LTD

68 and the same would not be applicable to the present case. 15. Section 15(1) provides for the rate of duty and tariff valuation applicable to any \023imported goods\024. The term \023imported goods\024 is defined in Section 2(25

PRINCIPAL COMMISSIONER OF INCOME TAX(CENTRAL) 1 vs. NRA IRON AND STEEL PVT. LTD. THROUGH DIRECTOR

Bench: HON'BLE THE CHIEF JUSTICE

Section 68 of the Act. 12. In the present case, the A.O. had conducted detailed enquiry which revealed that : i. There was no material on record to prove, or even remotely suggest, that the share application money was received from independent legal entities. The survey revealed that some of the investor companies were non-existent, and had no office

M/S INTERNATIONAL MERCHANDISING COMPANY LLC (EARLIER KNOWN AS INTERNATIONAL MERCHANDISING CORPORATION) vs. COMMISSIONER SERVICE TAX NEW DELHI

Bench: The Tribunal Arose From An Order Dated 1 August 2013 Of The Commissioner (Adjudication) Which Dealt With Five Show Cause Notices Dated 20 October 2009, 20 April 2010, 20 April 2011, 23 March 2012 & 23 April 2013. The First Of The Five Show Cause Notices Invoked The Extended Period Of Limitation.

68) and Section 65(86b) of the Finance Act 1994, there was no warrant to allow the invocation of the extended period of limitation and to direct the determination of the penalty following the re-quantification of the demand. The extended period 6 (1989) 4 SCC 275 CA 3532-36/2020 16 of limitation would clearly not stand attracted

M/S BISCO LIMITED THROUGH ITS MANAGING DIRECTOR vs. COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE

Appeal is allowed in part in the above terms

Bench: HON'BLE MR. JUSTICE UJJAL BHUYAN

68 is ‘Clearance of warehoused goods for home consumption’. This section, as it stood at the relevant point of time, provided that the importer of any warehoused goods may clear those goods from the warehouse for home consumption if – (a) a bill of entry for home consumption in respect of such goods has been presented in the prescribed form

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. AHMEDABAD URBAN DEVELOPMENT AUTHORITY

Bench: HON'BLE THE CHIEF JUSTICE

68 Section 25(2) of the GMB Act 69 Section 32 r/w Sections 37-30 of the GMB Act 40 utilization

COMMISSIONER OF GST AND CENTRAL EXCISE vs. M/S CITIBANK N.A

Bench: HON'BLE MR. JUSTICE K.M. JOSEPH

Section 66 B accompanied by the definition of service under Section 65B (44) and the legislature further providing for the negative 80 list of services which stood excluded from the levy of service tax in Section 66 D, the question would only be whether there is any service and whether it is excluded under Section

M/S KERALA STATE ELECTRICITY BOARD vs. COMMR.OF CENTRAL EXCISE,THIRUVANTHAPURAM

The appeal is dismissed with costs

25. In that case Section 3(3) of the Punjab Passengers and Goods Taxation Act, 1952 was challenged by transport operators. The Act provided for the levy of the tax on passengers and goods plying in the State of Haryana. According to the transport operators, the State could not levy tax on passengers and goods carried by vehicles plying

S. RAJENDRAN vs. THE DEPUTY COMMISSIONER OF INCOME TAX (BENAMI PROHIBITION)

The appeals are dismissed with

Bench: HON'BLE MR. JUSTICE PAMIDIGHANTAM SRI NARASIMHA

25 benami property, supported by a distinct appellate hierarchy. Exclusive jurisdiction over such determinations is conferred upon authorities constituted under the Benami Act. The IBC neither displaces this statutory mechanism nor empowers the NCLT to reopen findings rendered thereunder. 20.4 This Court in Gujarat Urja Vikas Nigam Ltd. v. Amit Gupta18 has held that when proceedings are to be initiated

M/S ARMOUR SECURITY (INDIA) LTD. vs. COMMISSIONER, CGST, DELHI EAST COMMISSIONERATE

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

25. Clause (a) of sub-section (2) of Section 6 of the Act expressly provides that if a proper officer issues an order under Act, he shall also issue an order under the SGST Act or the UGST Act as authorised by the said enactments under intimation of the jurisdictional officer. 26. In conformity with the scheme

M/S.JASWAL NECO LTD. vs. COMMNR. OF CUSTOMS, VISAKHAPATNAM

68 of the Finance Act, 1996, special additional duty (SAD) levied under Section 3A of Customs Tariff Act, 1975 and Anti-dumping duty (ADD) levied under Section 9A of the Customs Tariff Act, 1975 during the period June 1998 to August 1998, which were exempt from duty vide (i) 1 Page 2 JUDGMENT Notifications No. 30/97 Cus dated

M.J.EXPORTS LTD. vs. CUSTOMS,EX.&GOLD(CONTROL)APP.TRI

Sections 2(33), 25, 45, 51, 53, 54, 59, 68, 69, 74, 113(d) & 114. Import-Export Policy 1988-91: Paras

COMMNR. OF CUSTOMS, KANDLA vs. M/S. ESSAR OIL LTD.

The appeals are allowed with no order as to costs

68 were complied with and, therefore, Section 15(1)(b) and not Section 15(1)(c) was applicable. As regards Issue no.3, Commissioner held that charge of evasion of duty by mala fide intent, wilful mis-declaration, suppression of facts was clearly established. CEGAT held that there was no willful mis-declaration, no evasion or short levy

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

The appeals are allowed

25%. The Commissioner of Customs considered the averments of the department and the reply submitted by the Company and by Mr. Gupta. According to the Commissioner, an agreement was entered into between Zimmer and the Company and the said fact was admitted by the Company. In consideration of supply of FEEP, an amount of BM 34,00,000/- equivalent

THE COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX, CALICUT vs. M/S. CERA BOARD AND DOORS, KANNUR, KERALA

The appeals are disposed of accordingly

Bench: HON'BLE MR. JUSTICE V. RAMASUBRAMANIAN

25 dealers had recorded their statements and only one of those clearly incriminated the assessee, which had also been later retracted, the total evidence available may not be adequate to quantify evasion by the assessee for a whole year; 41 IV. That an analysis of the provisions of the Bankers’ Book Evidence Act, 1891 showed that the Adjudicating Authority

GUNWANTLAL GODAWAT vs. UNION OF INDIA CUSTOM AND CENTRAL EXCISE THROUGH COMMISSIONER

The appeals are disposed of as indicated above

Bench: HON'BLE MR. JUSTICE J. CHELAMESWAR

68 came into force on the 1st September 1968. 12 inconsistent with the provisions of this Act, be deemed to have been done, taken, made, given, issued, granted, adjudged, imposed or ordered, as the case may be, under the corresponding provision of this Act as if this Act had commenced on the 29th day of June

M/S. MUSTAN TAHERBHAI vs. COMMNR. OF CENTRAL EXCISE & CUSTOMS

The appeal is allowed; the impugned order is set aside, and

25) of the Act. Moreover, there was no “taxable event” as there was no import in the instant case, and the appellant being an auction-purchaser cannot be likened to an importer under the Act. Relying on the decision of this Court in Baijnath Melaram (supra), learned counsel urged that no customs duty can be levied on Indian built ships

INDUSTRIAL DEV.BANK OF INDIA THROUGH STRESSED ASSETS STABILISATION FUND CONSTITUTED BY THE GOVT. OF vs. SUPERINTENDENT OF CENTRAL EXCISE AND CUSTOMS

Appeal is allowed and the impugned judgment dated 26th

Bench: HON'BLE THE CHIEF JUSTICE

25 of 38 date, does the debt get the character of a preferential debt. After elaborate discussion, D.A. Desai, J. has held that the debt becomes ‘due’ under the applicable taxing statute on the date when the sale, that is, the taxing event takes place. Tax may become ‘due’ but may be payable in future in terms of the statute

COMMISSIONER OF SERVICE TAX III MUMBAI vs. M/S VODAFONE INDIA LTD

Appeals are dismissed

Bench: HON'BLE MRS. JUSTICE B.V. NAGARATHNA

68,593/- for the period 01.04.2007 to 31.03.2012 Category III Business Auxiliary Services (marketing and distributing): Section 65 (105)(zzb) of the Finance Act, 1994 Category II Management, maintenance or repair services : Section 65(105)(zzg) of the Finance Act, 1994 M/s Samsung India Electronics Pvt. Ltd. was engaged in the activity of identifying new prospective customers