1962 Archives

Drawback payable on market value of goods

Case Briefs Tribunals/Commissions/Regulatory Bodies

Drawback due on goods will be payable when the amount is less than market value of goods: CESTAT

“If the transaction value (FOB value) is so high, that the drawback due on the goods exceeds the market value of the goods, then, as per section 76(1)(b) of the Customs Act, 1962, no drawback shall be allowed.”

Counter vailing duty on machines for areca nuts

Case Briefs Tribunals/Commissions/Regulatory Bodies

‘Adjudicating authority cannot go beyond show-cause notice’; CESTAT sets aside order demanding Countervailing Duty on areca nuts processing machines

“Adjudicating authority has travelled beyond the classification proposed in the show-cause notice by classifying the product under a classification which was neither claimed by the appellant nor was proposed in the said notice.”

Case Briefs High Courts

Employees have legitimate expectation to receive same benefits as offered to similarly situated employees: Rajasthan High Court

Rajasthan High Court held that the respondent has no authority to make a discrimination among the similarly situated employees for no good reason.

Case Briefs Supreme Court

Jurisdiction of the Supreme Court under Section 130E(b) of the Customs Act, 1962 should be in harmony with Chapter IV of Part V of the Constitution

Supreme Court: Explaining the scope of the appellate power of the Supreme Court under Section 130E(b)of the Customs Act, 1962, the Bench