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4 judgments · newest first · showing 1–4
Essar Steel Ltd imported goods under the Project Imports Regulations, 1986 and paid duty based on a declared assessable value of DM 46.75 million. The Customs Department increased the assessable value to DM 84.15 million, leading the importer to pay an additional Rs 6.02 crore under protest. The …
The appellant, Commissioner of Customs, Mumbai, challenged the Customs, Excise and Gold (Control) Appellate Tribunal's order granting project import benefits to Mis. Toyo Engineering India Ltd for auxiliary equipment used in setting up a fertilizer plant. The revenue authorities had rejected the …
Tata Iron and Steel Co. imported equipment and associated engineering documents under three contracts (MD 301 for documents, MD 302 for equipment, and an umbrella contract). The customs authority issued show‑cause notices alleging that the value of the engineering documents should be included in the …
The petitioners, Subhash Photographies, imported photographic machinery and claimed a concessional customs duty by classifying the equipment as "industrial plant" under Heading 98.01 of the Customs Tariff Act, 1975. The Customs authorities treated the machinery as falling under Chapter 90, levying a …
