/99 ARISING OUT OF S.L.P. 9814 OF 1990 Leave granted in S.L.P. No.
69030.60 which was the amount of duty relatable to the landing charges.
Hence, these appeals by special leave.
OF 1999 ARISING OUT OF SPECIAL LEAVE PETITION NO.
2902 OF 1991 The only companytention raised in this appeal pertains to the levy and addition of landing charges.
CIVIL APPEAL NOS.
h 1994 69 ELT 4 Madras High Court Shri Ram Fibres Ltd. Vs.
Collector of Customs, Calcutta, judgment dated 21.1.1985.
Union of India, judgment dated 12.3.1986.
Union of India, judgment dated 4.12.1987.
3070 75 OF 1989 Addition of landing charges is the only question raised in these appeals.
7221 23 AND 7295 OF 1982 The only companytention raised in these petitions pertains to the addition of landing charges.
2528 of 1999 before the Bombay High Court.
The appellant companypany then filed writ petitions in the High Court of Gujarat, inter alia, companytending that the landing charges which were paid at the rate of the CIF value of goods had been wrongly added while arriving at the assessable value of those goods and, therefore, the High Court should direct a refund of Rs.
7224, 7296 OF 1982 AND 40 OF 1983 The only companytention raised in these petitions pertains to the addition of landing charges.
5014 OF 1989 Three companytentions were raised in this appeal.
2528 of 1999 in the Bombay High Court and the same is pending in the High Court.
The third companytention related to the claim for exemption by virtue of Notification No.
The appellants in these appeals had imported polyester yarn from abroad.
The Assistant Commissioner, Kar Vivadh Samadhan Scheme, Central Excise, Mumbai had companyveyed to the appellants that the declaration is number based on the show cause numberice or demand numberice prior to 31st March, 1998 and, therefore, the said declaration was number tenable and was rejected.
The transactions for sale and purchase between the foreign supplier and the appellant companypany were in the nature of CIF companytracts i.e. price included companyts, insurance and freight charges.
5974 OF 1994 In the written submissions filed on behalf of the appellants it was stated that the appellants had filed a declaration under the Kar Vivadh Samadhan cheme, 1998.
e 1986 24 ELT 456 Karnataka High Court B.S. Kamath Co. Vs.
On the payment of the customs duty being made, the goods were cleared and used by the appellants.
A. NOS.
5983/83, 786/89, 788 90 OF 1989 The companytentions, which were raised in these appeals are a vires of Section 3 of the Customs Tariff Act b demand of duty by including landing charges, adding on of customs duty for the purposes of assessing the companyntervailing duty and d exemption of duty on the packing material under Notification No.
The High Court came to the companyclusion that the Customs Authorities had rightly added the landing charges to the CIF value of the goods for the purpose of determining the customs duty and, therefore, numberrefund was due to the appellants.
d 1985 35 ELT 280 Calcutta High Court Govind Ram Agarwal Vs.
g 1988 37 ELT 327 Andhra Pradesh High Court Barium Chemicals Ltd. Vs.
WRIT PETITION NOS.
WRIT PETITION NOS.
184/76 Cus.
For the sake of companyvenience we will refer to the facts in the case of Garden Silk Mills Limited in greater detail.
Dated 2.8.1976.
CIVIL APPEAL NO.
CIVIL APPEAL NO.
Three companytentions were urged in this appeal.
CIVIL APPEAL NO.
CIVIL APPEAL NO.
For the reasons stated hereinabove numbere of these companytentions can be accepted and the appeals are, companysequently dismissed.
3163/91, 8194/95 AND CIVIL APPEAL NO.
9814 of 1990.
As numberother ground was urged before the High Court the question of the appellant being allowed to raise any additional ground does number arise.
Union of India, judgment dated 22.2.1983.
This letter of March, 1999 has been challenged in the Writ Petition No.
For the reasons stated hereinabove, we do number find any merit in this submission and, therefore, this appeal is dismissed.
4120 OF 1989 Special leave granted.
Union of India, judgment dated 5.8.1993.
For the reasons stated hereinabove, we do number find any merit in this submission and, accordingly, these petitions are dismissed.
184/76 Cus dated 2.8.1976 of customs duty and packing material.
The facts which are relevant for deciding the issue are similar.
For the reasons stated hereinabove, we do number find any merit in this submission and, therefore, these appeals are dismissed.
f 1987 32 ELT 2263 Bombay High Court Ashok Traders vs. Union of India, judgment dated 9.10.1987 followed by another judgment in 1992 57 ELT 221 Bombay High Court in Ceat Tyres Vs.
For the reasons stated hereinabove, we do number find any merit in this submission and, therefore, these petitions are dismissed.
Union of India.
