Back
KRISHNA KUMAR, MOHEB ALI M.
Commissioner of Customs, (Import), Mumbai – Appellant
Versus
Gujarat Alkalies & Chemicals – Respondent
ORDER
Per Moheb Ali M. :
This is a Revenue's appeal against the order of Commissioner (A) Customs Mumbai. In the impugned order the Commissioner held that the demand for Rs. 74,93,258/- is time barred.
2. Briefly the facts as brought out in the appeal memorandum are as follows:-
"A Contract of the Respondent was registered in the Contract Cell under Project Import Regulations, 1986, on 8.11.1993. On completion of imports, the importer submitted a Reconciliation Statement and accordingly project contract was finalized. At the time of registration, 2% Revenue Deposit was ordered to be recovered on account of importer's agreement with foreign supplier for payment of Royalty, Licence know-how fees; which was accepted by the importer (Respondent). However in respect of 3Bs/E, 2% revenue deposit was inadvertently not recovered, therefore, the same was proposed to be recovered from the respondent, who in turn requested to adjust the same from the amount of Rs. 50,00,000/- paid by them as Cash Security Deposit. Accordingly the duty of Rs. 7,28,733/- was adjusted and credited to Revenue vide Cash Challan No. 2133 dt. 12.02.2001, under Section 18 (2) of Customs Act, 1962".
3. The Revenues' conten
The main legal point established in the judgment is the binding effect of the settlement between the parties, the waiver of the right to seek re-employment by the workmen, and the entitlement of the ....
A lockout is justified if it is declared in response to an illegal strike or a strike that is in breach of a settlement or award.
The combination of eyewitness testimonies, recovery of the weapon used, and forensic examination results can establish guilt in criminal cases, even based on circumstantial evidence.
The conviction of an accused person under Section 27(3) of the Arms Act is not permissible in law if the accused is also charged with committing murder under Section 302 of the Indian Penal Code.
The court can enhance compensation based on the deceased's income and family dependency, and adjust the multiplier used by the Tribunal if found unjustified.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
