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CESTAT’s Landmark Ruling on DEPB Scheme Jurisdiction in Adani Exports Ltd. v. Assistant Commissioner Of Customs, Cochin 1. Introduction The case of Adani Exports Ltd. v. Assistant Commissioner Of...
Ispat Industries Ltd. v. Commissioner Of Central Excise: Interpretation of "Use" in Cenvat Credit Rules Introduction The case of Ispat Industries Ltd. v. Commissioner Of Central Excise, Raigad...
Bayer India Ltd. v. Commissioner Of Customs, Mumbai: Reinforcing Transaction Value in Customs Valuation Introduction The case of Bayer India Ltd. v. Commissioner Of Customs, Mumbai adjudicated by the...
Exemption of Ready Mix Concrete Under Central Excise Notification No. 4/97: Insights from Chief Engg. Ranjit Sagar Dam v. Commissioner Of C. Ex., Jalandhar Introduction The case of Chief Engg. Ranjit...
Customs Act Enforcement: Penalties for Undervaluation in Carpenter Classic Exim Pvt. Ltd. v. Commissioner Of Customs Introduction The case of Carpenter Classic Exim Pvt. Ltd. v. Commissioner Of...
Excisability of Iron and Steel Structurals Under Heading 73.08: Clarifying Manufacture and Marketability Introduction The judgment in Mahindra & Mahindra Ltd. v. C.C.E, Aurangabad, Chandigarh, Kanpur...
Finality of Tribunal Decisions and Reliance on Raw Material Accounts in Customs Duty Assessments: Insights from Standard Pencils Pvt. Ltd. v. Commissioner Of C. Ex., Chennai Introduction The case of...
CESTAT Upholds Transaction Value in Agarwal Industries v. Commissioner Of Customs, Vizag Introduction The case of Agarwal Industries v. Commissioner Of Customs, Vizag (CESTAT, 2005) addresses...
Burden of Proof and Natural Justice in Customs Penalty Proceedings: Insights from Jagdish Shanker Trivedi v. Commissioner Of Customs, Kanpur Introduction The case of Jagdish Shanker Trivedi v....
Res Judicata and Re-litigation in Export Compliance: Insights from Commissioner of Customs, Kandla v. Dimple Overseas Introduction The case of Commissioner of Customs, Kandla v. Dimple Overseas...
Validation of Value Enhancements Based on Voluntary Admissions under the Customs Act: Hillari Computer Exports P. Ltd. v. Commissioner of Customs Introduction The case of Hillari Computer Exports P....
Affirmation of Transaction Value Without Loading in Related Party Transactions: Gemplus India Pvt. Ltd. v. Commissioner of Customs Introduction The case of Gemplus India Private Limited v....
Establishing Clandestine Removal in Excise Jurisprudence: Insights from Gulabchand Silk Mills Pvt. Ltd. v. Commissioner of C. Ex., Hyderabad-II Introduction The case of Gulabchand Silk Mills Pvt....
CESTAT Establishes Exemption Under Customs Notifications for EOU DTA Clearances Introduction Case: General Optics (Asia) Ltd. v. Commissioner of Central Excise, Pondicherry Court: Council of State...
Clarifying 'Related Person' Status and Burden of Proof in Central Excise: Charminar Bottling Co. v. Commissioner of C. Ex., Hyderabad-II Introduction The case of Charminar Bottling Co. (P) Ltd. v....
Sterlite Industries (I) Ltd. v. Commissioner Of Central Excise, Pune: Clarifying Modvat Credit Under Rule 57C Introduction The case of Sterlite Industries (I) Ltd. v. Commissioner Of Central Excise,...
Supreme Court Reinforces Penalty Vacatur When Duty is Paid Prior to Show Cause Notice Introduction The case of Premier Instruments & Controls Ltd. v. Commissioner of Central Excise, Coimbatore...
Premium Packaging Pvt. Ltd. v. CCE, Kanpur: Reinforcing the Need for Tangible Evidence in Clandestine Removal Allegations Introduction The case of Premium Packaging Pvt. Ltd. v. Commissioner Of C....
Classification of Polyester Fabrics and DFRC Clearance: Insights from Shree Ganesh International v. Commissioner Of C. Ex., Jaipur Introduction The case of Shree Ganesh International v. Commissioner...
Treatment of Related Party Transactions Under Central Excise Act: Crompton Greaves Ltd. v. Commissioner Of C. Ex., Aurangabad Introduction The case of Crompton Greaves Ltd. v. Commissioner Of Central...