Customs — Dispute relates to the transaction value that is to be arrived at for the purpose of import duty — Technical know — how provided by the Japanese company was sought to be included in the transaction value — Technical...

Excise — Excise duty — Assessable value — Determination of — Assessee was engaged in the business of manufacturing excisable goods, viz., plastic machinery and installing and commissioning it at the factory sites of their...

The Tribunal in its impugned judgment has returned a finding that repacking of lubricating oil into smaller pack would not amount to manufacture under the old provision and the position changed only after insertion of note w.e.f...

Excise — Excise duty — Interest — Levy of — Propriety — Adjudicating authority held that “in terms of S. 11-AB of the Act, interest is liable to be paid by the person who has paid the duty under S. 11-A (2-B) — — Issue of show...

The respondent-company herein had imported a consignment of CD ROMs from M/s. Gulf Software, UAE and declared the same as computer software. It filed Bill of Entry dated 26.05.1998 declaring the same as computer software on CD...

A. Service Law — Deputation — National Airport Authority Act, 1985 — S. 13(3) — Statutory deputation — If mandatory — S. 13(3) provides that every employee of DGCA stood statutorily deputed with NAA and continued to be on...

Property Law — Adverse possession — Suit for declaration and injunction — Plaintiff’s claim against the appellant and other co-owners for declaration of title and injunction on the basis of adverse possession — Dismissal of —...

Customs — Customs Act, 1962 — S. 27 — Doctrine of unjust enrichment — An application for refund of some balance amount is rejected on that ground that it has been an amount deposited pursuant to order passed by the court and in...

A. Practice and Procedure — Necessary party — Subsequent allottee — If necessary party in appeal field by original allottee — In the present case, fair price Shop No. 2 had become vacant after allotment to original allottee was...

Civil appeals — Prayer is limited to consider the representation pending before the respondent authorities — Held, directed the respondent authorities to consider the representation filed by the appellant in accordance with law...