Category - Latest Judgments

Excise — Excise duty — Differential duty — Demand for — Value at which excise duty payable in sale transaction — If influenced by mutuality of interest between parties — Assessee-respondent had been doing the job work on behalf...

Excise — Central Excise Act, 1944 — S. 4 — Valuation — Opportunity to cross-examine the witnesses by the adjudicating authority — If mandatory — Order of the commissioner was based upon the statements given by two witnesses —...

To state in brief, certain goods were imported by respondent (hereinafter referred to as the “assessee”), namely, Tyre Scanner K2 type separation and Tread Porosity System and Software for Scanner K2. The dispute of...

Education and Universities — Medical and Dental Colleges — Establishment, Running, Closure and Nationalisation of Medical /Dental Colleges — Rejection of application for permission by the appellant/Medical Council — Application...

Heard.

Education and Universities — Medical and Dental Colleges — Establishment, Running, Closure and Nationalisation of Medical /Dental Colleges — Civil appeal against the direction by High Court to the appellant-Medical Council of...

A. Customs — Generally — Import duty — Bill of lading — Relevance — Taxable event in the case of imported goods, is import — Therefore, quantity of goods stated in a bill of lading would perhaps reflect the quantity of goods in...

Customs — Custom duty — Levy of — Assessment — Appellant, a sole proprietorship concern, was engaged in business of ship breaking — Appellant entered into Memorandum of Agreement (MoA) with the owner of one vessel for import of...

A. Excise — Central Excise Act, 1944 — S. 11-B — Whether S. 11-B (amended in 1991) applies to cases where order has been passed directing refund while implementation of the order is pending — Under the amended provision, it was...

A. Customs — Customs Tariff Act, 1975 — Classification — Entry 9030.89 — ‘Auto analysers’ — Distinction from ‘photometers’ — Photometer is an instrument which measures intensity of light — In the present case, machines were...