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Without formulating exact points of difference matter should not be referred to 3rd Member

Case Name : Amod Stampings Private Limited Vs Commissioner of Customs (Gujarat High Court)
Appeal Number : Tax Appeal No. 1224 Of 2010
Date of Judgement/Order : 26/06/2012
Related Assessment Year :
Courts : All High Courts (13923) Gujarat High Court (1139)
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Confession of co-accused u/s. 108 Customs Act not admissible if he is not jointly tried with Petitioner

Case Name : Krishan Vs R.K Virmani, Air Customs Office (Delhi High Court)
Appeal Number : Crl. Rev.P. No. 516/2008
Date of Judgement/Order : 24/04/2012
Related Assessment Year :
Courts : All High Courts (13923) Delhi High Court (3367)
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Expert Opinion should be given due importance – Beneficial notification should be given liberal interpretation

Case Name : Commissioner of Customs (Import), Mumbai. Vs M/s. Konkan Synthetic Fibres (Supreme Court of India)
Appeal Number : Civil Appeal No.951 of 2004
Date of Judgement/Order : 29/02/2012
Related Assessment Year :
Courts : Supreme Court of India (2371)
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S.129(6) of the Customs Act – Ex-Tribunal Members Cannot Practice Before Tribunal – SC

Case Name : N.K. Bajpai Vs. UOI (Supreme Court of India)
Appeal Number : Civil Appeal No. 2850 of 2012
Date of Judgement/Order : 15/03/2012
Related Assessment Year :
Courts : Supreme Court of India (2371)
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Reward for tax info should be reduced on the ground that amount of penalty cannot be determined

Case Name : Amrit Lal Mehta Vs Director General Of Revenue Intelligence & Others (Delhi High Court)
Appeal Number : Writ Petition (Civil) No. 5361/2011
Date of Judgement/Order : 27/02/2012
Related Assessment Year :
Courts : All High Courts (13923) Delhi High Court (3367)
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Custom Duty – Electronic Automatic Regulators would fall under Chapter sub-heading 9032.89 – SC

Case Name : M/s. Keihin Penalfa Ltd. Vs. Commissioner of Customs & ANR. (Supreme Court of India)
Appeal Number : [Civil Appellate Jurisdiction Civil Appeal No. 6514 of 2003]
Date of Judgement/Order : 14/02/2012
Related Assessment Year :
Courts : Supreme Court of India (2371)
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Conditions mentioned in CBEC Circular on compliance of which Accreditation is dependent cannot be said to be arbitrary or violative of fundamental rights

Case Name : Shah Pulp & Paper Mills Limited Vs. UOI (Bombay High Court)
Appeal Number : Writ Petition No. 7107 of 2011
Date of Judgement/Order : 08/11/2011
Related Assessment Year :
Courts : All High Courts (13923) Bombay High Court (1879)

Bill of Entry not accepted as importer who had filed it did not have educational qualifications required for CHA – wholly illegal, untenable and without jurisdiction

Case Name : Champion Photostat Industrial Corporation Vs UOI (P&H High Court)
Appeal Number : C.W.P.No. 15377 of 2011
Date of Judgement/Order : 18/11/2011
Related Assessment Year :
Courts : All High Courts (13923) Punjab and Haryana HC (456)
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Onus to prove under-valuation is on revenue but once revenue discharges burden of proof by producing evidence of contemporaneous imports at higher price, onus shifts to importer to establish that price indicated in invoice relied upon by him is correct – SC

Case Name : Commissioner of Customs Vs. Aggarwal Industries Ltd. (Supreme Court of India)
Appeal Number : Civil Appeal No. 2521 of 2006
Date of Judgement/Order : 17/10/2011
Related Assessment Year :
Courts : Supreme Court of India (2371)
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CCE Vs. M/s. Living Media India Pvt. Ltd. – Supreme Court

Case Name : Commissioner of Customs Excise Vs M/s. Living Media India Pvt. Ltd. (Supreme Court of India)
Appeal Number : Civil Appeal Nos. 8627- 8628 of 2002
Date of Judgement/Order : 17/08/2011
Related Assessment Year :
Courts : Supreme Court of India (2371)
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