Dr. Suneet Soni Vs Commissioner (Appeals), Central Excise & CGST
.... “Baggage” connotes suitcases or bags or containers or boxes carried by a traveler for his or her goods or personal belongings on a journey. Section 2 sub-section (iii) of Customs Act, 1962 also defines “Baggage” to include unaccompanied “Baggage”, but does not include motor vehicles. Definition ...
Customs, Excise And Service Tax Appellate Tribunal Principal Bench, New Delhi
M/S Global Technologies And Research Vs Principal Commissioner Of Customs, New Delhi (Import)
.... missioner (Appeals) was passed on 17th December 2020, and the order under sub-section (2) of Section 129A was made on 2nd November 2021. He submitted that those were the days of the COVID-19 pandemic, and the orders passed by this Court in the exercise of suo motu powers of extending limitations ...
Supreme Court Of India
M/s. Bihar Foundry & Castings Ltd Vs Union Of India And Others
.... m records it is evident that the aforesaid 4 Bill of Entries were filed in the year 2012. The Superintendent Customs, Dhamra Port, in the State of Odisha provisionally assessed the said Bill of Entries under Section 18(1) of the Customs Act, 1962 on the date of presentation and provisionally per ...
Jharkhand High Court
M/s. Lakshami & Co Vs Commissioner Of Customs
.... 5. Aggrieved by such order, the appellant is now before the Tribunal. 6. The Ld. Counsel Shri N. Viswanathan appeared and argued for the appellant. It is submitted that the appellant had filed the appeal before the Commissioner (Appeals) only against the imposition of redemption fine an ...
Customs, Excise And Service Tax Appellate, Chennai
Commissioner Of Customs Vs M/s. Amara Raja Batteries Limited
.... decision or order passed by the [Principal Commissioner of Customs or Commissioner of Customs] as an adjudicating authority; (b) an order passed by the [Commissioner (Appeals)] under section 128A; (c) an order passed by the Board or the [Appellate Commissioner of Customs] under Section ...
Customs, Excise And Service Tax Appellate Chennai
Hamid Basith Vs Commissioner Of Customs
.... ellate Commissioner of Customs under Section 128, as it stood immediately before the appointed day; (d) an order passed by the Board or the Principal Commissioner of Customs or Commissioner of Customs, either before or after the appointed day, under section 130, as it stood immediately bef ...
Customs, Excise And Service Tax Appellate Chennai
Directorate Of Revenue Intelligence Vs M/S PRK Diamonds Pvt. Ltd. & Anr
.... t that in view of the law laid down by the Hon’ble Supreme Court in Sunderbhai Ambalal Desai’s (supra)case would also apply to the seizure of vehicles under the NDPS Act and any contrary view taken by the Courts of law would be against the interest of the owner of the vehicles, the public at lar ...
Delhi High Court
Trideep Banerjee Vs CC, New Delhi
.... s seen that the Appellant has requested to condone a delay of 633 days in filing the present appeal. The condonation of the said delay of 633 days in beyond the competency of the present Appellate Authority under Section 128 of the Customs Act, 1962. Therefore the• appeal is dismissed as time-ba ...
Customs, Excise And Service Tax Appellate Tribunal Principal Bench, New Delhi
Gamesa Wind Turbines Pvt. Ltd. Vs The Deputy Commissioner of Customs, Special Valuation Branch and Others
.... opy, therefore, the agreement cannot be said to be complete or implementable, on this basis, the appellate authority has wrongly come to the conclusion that the service agreement had ceased to have any value. Such an approach, the learned senior counsel pleaded, is absolutely unfounded. Mr.P.S. Rama ...
Madras High Court
The Commissioner of Customs, Trichy Customs Commissionerate Vs Manali Petrochemicals Limited
.... deemed fit." 4. Thereafter, the Department filed an appeal before the CESTAT. Before the Tribunal, the importer raised a preliminary objection stating that the proviso to sub-section (1) of Section 129A of the Customs Act clearly bars such a filing of appeal. The objection of the importer was a ...
Madras High Court
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