Sopariwala Exports VS C.C., Kandla

Judgement Date: 31-Mar-2017

Order: Dr. D.M. Misra, Member (Judicial)  This is an appeal filed against the Order-in-Appeal No. 53/2009/Cus/Commr(A)/KDL dated 27.2.2009 passed by the Commissioner  of Customs (Appeals), Kandla. Briefly stated the facts of the case are that the appellant had filed an application  for refund of export duty of Rs.9,99,754/- claiming that they had paid cess on…

Honorable Judges : Shri Bhavnesh Saini, Judicial Member And Ms. Annapurna Gupta, Accountant Member Legislations Referred : Income Tax Act, 1961 – Sections 10(20),11 and 12,36,28 to 44,56,143(3),271(1)(c); Punjab Agricultural Produce Markets Act – Section 3(1) Case # : ITA No.1103/Chd/2008, ITA No.47/Chd/2009,ITA No.1104/Chd/2008ITA No.452/Chd/2010ITA No.1245/Chd/2012 Case Referred: Tuticorin Alkali Chemical Vs. CIT (1997) 227…

Honorable Judges : S/Shri B P Jain, AM & George George K, JM Legislations Referred : Income Tax Act, 1961 – Sections 40(a)(ia),80P,80P(2),80A(5),139,139(1),139(4),142(1),144,148,194A(3)(viia),260A; Kerala Cooperative Societies Act, 1969 Case # : ITA No 85/Coch/2013 Case Referred: Chirakkal Service Cooperative Bank Ltd vs CIT reported in 384 ITR 490 (Ker) Date of Judgement : 2016-09-09 Order:…

Honorable Judges : Shri Justice Dr. P. Jyothimani, Judicial Member, Shri P.S. Rao, Expert Member Legislations Referred : Tamil Nadu Preservation of Private Forests Act, 1949; Forest (Conservation) Act, 1980; Tamil Nadu Hill Area (Preservation of Trees) Act, 1955; National Highways Act, 1956; Tamil Nadu Forest Act 1882; Forest Conservation Act 1980; Wildlife (Protection) Act,…

Honorable Judges : Mr. S. L. Bunker Member, Mr. Sudhir Mital Member, Mr. Augustine Peter Member, Mr. U. C. Nahta Member, Dr. M. S. Sahoo Member, Justice G. P. Mittal Member Legislations Referred : Competition Act, 2002 – Sections 19(1)(a),4,4(2)(b)(i),4(2)(c),26(1); Uttarakhand Agriculture Produce Marketing (Development and Regulation) Act, 2011 – Section 47 Case # :…

Honorable Judges : Mr. Devender Kumar Sikri Chairperson, Mr. S. L. Bu Legislations Referred : Competition Act, 2002 – Section 19(1)(a),3 and 4,26(1),48,3(3)(b),3(1),3(3)(a),3(5)(ii),3(3),3(4),19(3),26(1),132(4),2(i),36(1); Punjab Forward Contracts Tax Act, 1951; Sale of Goods Act, 1930; Forward Contracts (Regulation) Act, 1952 – Section 2(d) Case # : Case No. 76 of 2012 Case Referred: United States v….

Honorable Judges : Shri N.V.Vasudevan, Judicial Member, and Shri M. B Legislations Referred : Income Tax Act, 1961 – Sections 143(3),147,12AA,10,10(26AAB),139(1),11(2),11(2)(1),2(15) ; The West Bengal Agriculture Produce Marketing (Regulation) Act, 1972 – Section 20; Income Tax Rules Case # : ITA Nos.648 to 652/Kol/2011 Case Referred: CIT vs Nagpur Hotel Owners Association reported in (2001)…

Honorable Judges : Shri R. Periasami, Technical Member, Shri P.K. Ch Legislations Referred : Customs Act – Sections 111(d), (m) and (o), 112(a),114A,14AA,28(AB),28(1),112; Insecticides Act, 1968 – Sections 17,17(1)(a); Pesticides Act – Section 38 Case # : C/250/2011 & C/251/2011 Case Referred: UOI Vs Pesticides Mfg. & Formulators Association of India – 2002 (146) ELT…

Honorable Judges : Mr.Justice Pratap Kumar Ray, Judicial Member, Prof Legislations Referred : National Green Tribunal Act 2010 – Sections 18(1),14 & 15; Environment (Protection) Rules, 1986 – Rules 4,4(3),5; Water (Prevention and Control of Pollution ) Act, 1974; Criminal Procedure Code 1973 – Section 133 Case # : Original Application No. 52/2015/Ez Case Referred:…

Honorable Judges : Shri.Justice K.N. Basha Chairman & Shri. Sanjeev Legislations Referred : Agricultural & Processed Food Products Export Development Authority Act, 1985 – Sections 10(2)(b),10A; Geographical Indication of Goods (Registration and Protection) Act, 1999 – Sections 11,2(1)(e),11(6),60,12; Societies Registration Act, 1860; Geographical Indication of Goods (Registration and Protection) Rules, 2002 – Rules 44(2),23(6)(a),31,33 Case…

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