Customs judgment - Legal Robe

Bharat Ship Breakers Corporation VERSUS Commissioner of Customs, Jamnagar (Prev.)

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, WEST ZONAL BENCH : AHMEDABAD REGIONAL BENCH – COURT NO. 3 CUSTOMS Appeal No. 79 of 2012-SM [Arising out of Order-in-Original/Appeal No 43-44-COMMR-A-JMN-2012 dated 21.03.2012 passed by Commissioner of CUSTOMS-JAMNAGAR (PREV)] Bharat Ship Breakers Corporation VERSUS Commissioner of Customs, Jamnagar (Prev.) WITH CUSTOMS Appeal No. 83 of 2012-SM [Arising out of Order-in-Original/Appeal No 66-COMMR-A-JMN-2012 dated 29.03.2012 passed by Commissioner of CUSTOMS-JAMNAGAR (PREV)]] Rishi Ship Breakers VERSUS Commissioner of Customs, Jamnagar (Prev.) APPEARANCE : None for the Appellant Shri G. Kirupanandan, Assistant Commissioner (AR) for the Revenue. CORAM: HON’BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) DATE OF HEARING/ DECISION: 27.03.2023 FINAL ORDER NO. A/10736-10737 / 2023 RAMESH NAIR : These appeals are directed against the order-in-appeal passed by Commissioner (Appeals) which are impugned orders in the present case. Learned [...]

C.C.,- AHMEDABAD VERSUS RATNAVEER PRECISION ENGINEERING LTD

CUSTOMS Appeal No. 10146 of 2016-DB (Arising out of OIA-AHM-CUSTM-000-APP-153-15-16 Dated-30.10.2015 passed by Commissioner of Customs -AHMEDABAD) C.C.,- AHMEDABAD VERSUS RATNAVEER PRECISION ENGINEERING LTD APPEARANCE: Shri G. Kirupanandan, Assistant Commissioner (Authorized Representative) appeared for the Appellant Shri Saurabh Dixit, Advocate for the Respondent CORAM: HON’BLE MR. RAJU, MEMBER (TECHNICAL) HON’BLE MR. SOMESH ARORA (JUDICIAL) Final Order No. A/ 10506 /2023 RAJU DATE OF HEARING:17.03.2023 DATE OF DECISION:17.03.2023 This appeal has been [...]

Krishak Bharti Co Operative Limited VERSUS C.C.-Kandla

Customs Appeal No. 10838 of 2016- DB (Arising out of OIO-KDL-COMMR-PVRR-18-2015-16 dated 30/11/2015 passed by Commissioner of CUSTOMS-KANDLA) Krishak Bharti Co Operative Limited VERSUS C.C.-Kandla APPEARANCE: Shri B.K Singh, Advocate for the Appellant Shri Ajay Jain, Special Counsel (AR) for the Respondent CORAM: HON’BLE MEMBER (JUDICIAL), MR. RAMESH NAIR HON’BLE MEMBER (TECHNICAL), MR. RAJU Final Order No. A/ 10472 /2023 RAMESHNAIR DATE OF HEARING: 21.11.2022 DATE OF DECISION: 17.03.2023 The issue involved in the present case is that whether [...]

Bharat Petroleum Corporation Ltd VERSUS C.C.-Kandla

Customs Appeal No. 11543 of 2013- DB (Arising out of OIA-26/2013/CUS/COMMR-A-/KDL dated 21/02/2013 passed by Commissioner of CUSTOMS-AHMEDABAD) Bharat Petroleum Corporation Ltd VERSUS C.C.-Kandla APPEARANCE: Ms. Padmavati Patil & Shri Kiran Chavan, Advocates for the Appellant Shri G.Kirupanandan, Assistant Commissioner (AR) for the Respondent CORAM: HON’BLE MEMBER (JUDICIAL), MR. RAMESH NAIR HON’BLE MEMBER (TECHNICAL), MR. RAJU Final Order No. A/ 10471 /2023 DATE OF HEARING: 21.11.2022 DATE OF DECISION: 17.03.2023 [...]

RIDAVA PETROCHEMICALS PVT LTD VERSUS C.C.-KANDLA

Customs Appeal No.10165 of 2022 (Arising out of OIA-KDL-CUSTM-000-APP-40-21-22 dated 30/11/2021 passed by Commissioner of CUSTOMS-AHMEDABAD) RIDAVA PETROCHEMICALS PVT LTD VERSUS C.C.-KANDLA APPEARANCE: Shri Vikas Mehta, Consultant for the Appellant Shri Rajesh Agarwal, Superintendent (AR) for the Respondent CORAM: HON’BLE MEMBER (JUDICIAL), MR. RAMESH NAIR HON’BLE MEMBER (TECHNICAL), MR. RAJU Final Order No. A/ 10470 /2023 RAMESH NAIR DATE OF HEARING: 20.12.2022 DATE OF DECISION: 17.03.2023 Brief facts of this case are that the appellant had imported [...]

ALLEIMA INDIA PRIVATE LIMITED VERSUS C.C.-AHMEDABAD

Customs Appeal No. 10172 of 2022 (Arising out of OIA-AHD-CUSTM-000-APP-1430-21-22 dated 13/01/2022 passed by Commissioner of CUSTOMS-AHMEDABAD) ALLEIMA INDIA PRIVATE LIMITED VERSUS C.C.-AHMEDABAD APPEARANCE: Shri T. Vishwanathan & Shri Manish Jain, Advocates for the Appellant Shri Dinesh Prithiani, Assistant Commissioner (AR) for the Respondent CORAM: HON’BLE MEMBER (JUDICIAL), MR. RAMESH NAIR HON’BLE MEMBER (TECHNICAL), MR. RAJU RAJU Final Order No. A/ 10387 /2023 DATE OF HEARING: 02.11.2022 DATE OF DECISION: 01.03.2023 This appeal has been filed by Sandvik Materials Technology India [...]

Sedna Impex India P Ltd VERSUS C.C.-Mundra

CUSTOMS Appeal No. 10726 of 2018-DB [Arising Out Of Order-In-Original/Appeal No MUN-CUSTM-000-APP-321-323-17-18 Dated 02.01.2018 Passed By Commissioner Of CUSTOMS-AHMEDABAD] Sedna Impex India P Ltd VERSUS C.C.-Mundra WITH CUSTOMSAppeal 10728 of 2018 (Sedna Impex India P Ltd) CUSTOMSAppeal 10729 of 2018 (Sedna Impex India P Ltd) CUSTOMSAppeal 12495 of 2019 (Garg Impex) CUSTOMSAppeal 12501 of 2019 (Soir International) CUSTOMSAppeal 12978 of 2019 (Sedna Impex India P Ltd) CUSTOMSAppeal 12987 of 2019 (Sedna Impex India P Ltd) CUSTOMSAppeal 10464 of 2020 (Sedna Impex India P Ltd) CUSTOMSAppeal 10041 of 2020 (Sedna Impex India P Ltd) CUSTOMSAppeal 10042 of 2020 (Sedna Impex India P Ltd) CUSTOMSAppeal 10043 of 2020 (Sedna Impex India P Ltd) APPEARANCE: Shri Jatin Mahajan, Advocate for the Appellant Shri Dinesh M. Prithiani, Assistant Commissioner (Authorized representative) for the Respondent CORAM: [...]

Goodrich Maritime Pvt Ltd VERSUS C.C.-Mundra

CUSTOMS Appeal No. 12033 of 2015- DB [Arising Out Of Order-In-Original/Appeal No MCH-PRCOMMR-PVR-25-2015-16 Dated 30.09.2015 Passed By Commissioner Of CUSTOMS-MUNDRA] Goodrich Maritime Pvt Ltd VERSUS C.C.-Mundra WITH CUSTOMS Appeal No. 12034 of 2015-DB [Arising out of Order-in-Original/Appeal No MCH-PRCOMMR-PVR-25-2015-16 dated 30.09.2015 passed by Commissioner of CUSTOMS-MUNDRA] Venkatraman Thyagarajan VERSUS C.C.-Mundra APPEARANCE: Shri T. Vishwanathan, Shri Manish Jain, Ms. Shruti Khanna, Advocates for the Appellant Shri Rajesh K Agarwal, Superintendent (Authorized Representative) for the Respondent CORAM: HON’BLE MEMBER (TECHNICAL), RAJU HON’BLE MEMBER (JUDICIAL), SOMESH ARORA FINAL ORDER NO. A/10395-10396 / 2023 DATE OF HEARING:02.03.2023 DATE OF DECISION:02.03.2023 RAJU [...]

NIRMA LTD VERSUS C.C.-JAMNAGAR

Customs Appeal No.10595 of 2014 (Arising out of OIA No. 457/2013/CUS/COMMR-A/JMR dated 25.11.2013 passed by Commissioner of CUSTOMS-JAMNAGAR) NIRMA LTD VERSUS C.C.-JAMNAGAR APPEARANCE: Shri P.P.Jadeja, Consultant appeared for the Appellant Shri Sanjay Kumar, Superintendent (AR) for the Respondent CORAM: HON’BLE MEMBER (TECHNICAL), MR. RAJU RAJU Final Order No. A/ 10319 /2023 DATE OF HEARING: 20.02.2023 DATE OF DECISION:20.02.2023 This appeal has been filed by Nirma Ltd. against denial for the benefit of Notification No. 46/2011-Cus dated 01.06.2011. Learned Consultant appearing on behalf of the [...]

Siddhnath Shipping VERSUS C.C.-Kandla

Customs Appeal No.312 of 2012 (Arising out of OIO-KDL/COMMR/30/2012-13 dated 28/09/2012 passed by Commissioner of CUSTOMS-KANDLA) Siddhnath Shipping VERSUS C.C.-Kandla With Customs Appeal No.313 of 2012 (Arising out of OIO-KDL/COMMR/30/2012-13 dated 28/09/2012 passed by Commissioner of CUSTOMS-KANDLA) Shakti Forwarders Pvt Ltd VERSUS C.C.-Kandla APPEARANCE: Shri Devashish, Advocate for the Appellant Shri Rajesh Agarwal, Superintendent (AR) for the Respondent CORAM: HON’BLE MEMBER (JUDICIAL), MR. RAMESH NAIR HON’BLE MEMBER (TECHNICAL), MR. RAJU Final Order No. A/10315-10316 / 2023 RAMESH NAIR DATE OF HEARING: 20.12.2022 [...]

C.C. KANDLA VERSUS RELIANCE INDUSTRIES LIMITED

Customs (Stay) Application No. 10300 of 2022 (on behalf of respondent) in Customs Appeal No. 10578 of 2022 (Arising out of OIA-KDL-CUSTM-000-APP-01-22-23 dated 12.04.2022 passed by Commissioner of Customs-Kandla) C.C. KANDLA VERSUS RELIANCE INDUSTRIES LIMITED APPEARANCE: Shri V.G. Iyengar, Superintendent (Authorized Representative) for the Appellant Shri J.C. Patel, Shilpa Balani (Advocate) appeared for the Respondent CORAM: HON’BLE MEMBER (JUDICIAL), MR. RAMESH NAIR HON’BLE MEMBER (TECHNICAL), MR. RAJU Final Order No. A/ 10300 /2023 DATE OF HEARING: 17.10.2022 DATE OF DECISION:17.02.2023 RAMESH NAIR The revenue filed the present appeal challenging the order of [...]

C.C. JAMNAGAR VERSUS SHREE CEMENT LIMITED

Customs (CROSS) Appeal No. 14 of 2012 (on behalf of respondent) in Customs Appeal No. 13 of 2012 (Arising out of OIA-127/COMMR-A-/JMN/2011 dated 09.11.2011 passed by Commissioner of CUSTOMS-JAMNAGAR(PREV)) C.C. JAMNAGAR VERSUS SHREE CEMENT LIMITED APPEARANCE: Shri G. Kirupanandan, Superintendent (Authorized Representative) for the Appellant Shri P.D. Rachchh (Advocate) appeared for the Respondent CORAM: HON’BLE MEMBER (JUDICIAL), MR. RAMESH NAIR HON’BLE MEMBER (TECHNICAL), MR. RAJU Final Order No. A/ 10301 /2023 DATE OF HEARING: 17.10.2022 DATE OF DECISION:17.02.2023 RAMESH NAIR This is Revenue’s appeal arising out of Order [...]