ISPAT INDUSTRIES LTD Vs. COMMISSIONER OF CUSTOMS MUMBAI
LAWS(SC)-2006-9-93
SUPREME COURT OF INDIA
Decided on September 29,2006

ISPAT INDUSTRIES LTD. Appellant
VERSUS
COMMISSIONER OF CUSTOMS, MUMBAI Respondents


Referred Judgements :-

DHIRAJ LAL H.VOHRA AND OTHERS V. UNION OF INDIA AND OTHERS [REFERRED TO]
UNION OF INDIA V. APAR INDUSTRIES LIMITED [REFERRED TO]
BHARAT PETROLEUM CORPORATION LTD. AND ANOTHER V. N.R.VAIRAMANI AND ANOTHER [REFERRED TO]
STATE OF ORISSA VS. SUDHANSU SEKHAR MISRA [REFERRED TO]
BHARAT SURFACTANTS PRIVATE LIMITED VS. UNION OF INDIA [REFERRED TO]
RAJKUMAR KNITTING MILLS PRIVATE LIMITED VS. COLLECTOR OF CUSTOMS BOMBAY [REFERRED TO]
HYDERABAD INDUSTRIES LIMITED VS. UNION OF INDIA [REFERRED TO]
GARDEN SILK MILLS LIMITED VS. UNION OF INDIA [REFERRED TO]
COROMANDAL FERTILISERS LIMITED VS. COLLECTOR OF CUSTOMS [REFERRED TO]
BHAVNAGAR UNIVERSITY VS. PALITANA SUGAR MILL PRIVATE LIMITED [REFERRED TO]
COMMR OF INCOME-TAX, BOMBAY PRESIDENCY VS. BOMBAY TRUST CORPORATION [REFERRED TO]



Cited Judgements :-

PARTHA PRATIM GHOSH VS. SUDIP DUTTA [LAWS(CAL)-2009-5-44] [REFERRED TO]
BANASKANTHA DISTRICT CO OP MILK PRODUCERS UNION VS. STATE OF GUJARAT [LAWS(GJH)-2012-1-152] [REFERRED TO]
KUKUMINA CONSTRUCTION P LTD VS. SUB REGISTRAR CUM STAMP COLLECTOR KHURDA [LAWS(ORI)-2010-3-1] [REFERRED TO]
RANJANA VS. CORPORATION OF THRISSUR MUNICIPAL OFFICE ROAD, KURUPPAM [LAWS(KER)-2019-8-108] [REFERRED TO]
KEITHELLAKPAM NABAKANTA SINGH VS. CHONGTHAM RAMANANDA SINGH [LAWS(MANIP)-2015-5-16] [REFERRED TO]
KRISHNA KUMAR VS. DISTRICT COLLECTOR KOZHIKKODE [LAWS(KER)-2009-6-7] [REFERRED TO]
COMMISSIONER OF INCOME TAX, DEHRADUN VS. M/S AANCHAL HOTELS PVT. LTD. [LAWS(UTN)-2016-6-35] [REFERRED]
UP STATE AGRO INDUSTRIAL CORPORATION LTD VS. KISAN UPBHOKTA PARISHAD [LAWS(SC)-2007-12-11] [REFERRED TO]
INCOME TAX OFFICER VS. VIKRAM SUJITKUMAR BHATIA [LAWS(SC)-2023-4-3] [REFERRED TO]
STATE OF ANDHRA PRADESH REP BY THE STATE REPRESENTATIVE HYDERABAD VS. SEVEN HILLS CONSTRTUCTONS PENUMANTRA W.G. DIST [LAWS(APH)-2011-11-116] [REFERRED TO]
CIPLA LIMITED VS. REGISTRAR OF TRADE MARKS [LAWS(BOM)-2013-9-66] [REFERRED TO]
VISHWANATH CHATURVEDI VS. UNION OF INDIA [LAWS(ALL)-2010-12-44] [REFERRED TO]
NEW INDIA ASSURANCE CO LTD VS. TAKHUBEN RAGHABHAI [LAWS(GJH)-2006-11-90] [REFERRED TO]
RANG BIRANGI SAREES (P) LTD. VS. COMMISSIONER OF CUSTOMS, KOLKATA [LAWS(CE)-2007-2-142] [REFERRED TO]
I. SINO PHOM VS. STATE OF NAGALAND [LAWS(GAU)-2017-3-25] [REFERRED TO]
CHANDU PRASAD GUPTA VS. RANCHI HANDLOOM EMPORIUM PVT LTD [LAWS(JHAR)-2017-9-14] [REFERRED TO]
KULWANT KUMAR KALSAN AND ORS. VS. STATE OF HARYANA AND ORS. [LAWS(P&H)-2015-4-92] [REFERRED TO]
MANISH MAHESHWARI VS. ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(SC)-2007-2-63] [REFERRED TO]
COMMISSIONER OF INCOME TAX – III VS. M/S. CALCUTTA KNITWEARS, LUDHIANA [LAWS(SC)-2014-3-66] [REFERRED TO]
THOUNAOJAM SURENDRA SINGH VS. THE MANIPUR UNIVERSITY AND ORS. [LAWS(MANIP)-2015-11-5] [REFERRED TO]
GENERAL MANAGER (CMTS) VS. COMMISSIONER OF C. EX. [LAWS(CE)-2014-5-99] [REFERRED TO]
COMMISSIONER OF C. EX., ALLAHABAD (U.P.) VS. AGARWAL CONDUCTORS [LAWS(CE)-2014-9-67] [REFERRED TO]
VIKRAM ISPAT VS. UNION OF INDIA [LAWS(BOM)-2007-11-272] [REFERRED]
KHARACHIYA SEVA SAHAKARI MANDALI LTD. VS. STATE OF GUJARAT [LAWS(GJH)-2020-12-1483] [REFERRED TO]
BALIRAM YADAV VS. BOARD OF REVENUE LKO AND OTHERS [LAWS(ALL)-2017-11-215] [REFERRED TO]
PRABHAKAR J LAVAKARE VS. STATE OF MAHARASHTRA [LAWS(BOM)-2010-4-94] [REFERRED TO]
BYRAPPA VS. STATE OF KARNATAKA [LAWS(KAR)-2022-6-1120] [REFERRED TO]
KAMALA KANTA HAZARIKA VS. STATE OF ARUNACHAL PRADESH [LAWS(GAU)-2010-3-29] [REFERRED TO]
ANUJA PRABHUDESSAI VS. STATE OF GOA [LAWS(BOM)-2007-8-102] [REFERRED TO]
RISHABH LABORATORIES PVT. LTD. VS. COMMISSIONER OF C. EX., RAIPUR [LAWS(CE)-2010-12-73] [REFERRED TO]
AVINASH SAMAL VS. STATE OF CHHATTISGARH [LAWS(CHH)-2018-8-106] [REFERRED TO]
BHARAT PETROLEUM CORPN LTD VS. MADDULA RATNAVALLI [LAWS(SC)-2007-4-152] [REFERRED TO]
IVRCL-KBL (JV) VS. ASSISTANT COMMISSIONER OF INCOME TAX AND ORS. [LAWS(APH)-2016-2-30] [REFERRED TO]
PRABHUJI VS. STATE OF U P [LAWS(ALL)-2010-12-35] [REFERRED TO]
SAVESH KUMAR AGARWAL VS. UNION OF INDIA [LAWS(ALL)-2011-11-84] [REFERRED TO]
COMMISSIONER OF CUSTOMS, VISAKHAPATNAM VS. HY-GRADE PELLETS LTD. [LAWS(CE)-2006-11-76] [REFERRED TO]
SHINE PETROLEUM PVT. LTD. VS. COMMR. OF CUS., MANGALORE [LAWS(CE)-2007-10-105] [REFERRED TO]
TATA POWER CO. LTD. VS. COMMISSIONER OF CUSTOMS, MANGALORE [LAWS(CE)-2008-10-90] [REFERRED TO]
UNITED TELECOMS LTD. VS. COMMISSIONER OF CUSTOMS, BANGALORE [LAWS(CE)-2009-1-198] [REFERRED TO]
UNITED SHIPPERS LTD. VS. COMMISSIONER OF CENTRAL EXCISE [LAWS(CE)-2014-10-50] [REFERRED TO]
GAITHAORUNG GONMEI VS. THE STATE OF MANIPUR AND ORS. [LAWS(MANIP)-2015-2-14] [REFERRED TO]
AMBA LAL VS. STATE OF RAJASTHAN [LAWS(RAJ)-2013-10-87] [REFERRED TO]
HARIOM MUKESHBHAI BHATT VS. STATE OF GUJARAT [LAWS(GJH)-2023-5-493] [REFERRED TO]
MACQUARIE BANK LIMITED VS. SHILPI CABLE TECHNOLOGIES LTD. [LAWS(SC)-2017-12-38] [REFERRED TO]
J SRINIVASA RAO VS. GOVT OF A P [LAWS(SC)-2006-11-92] [REFERRED TO]
CHONGTHAM RAMANANDA SINGH VS. KEITHELLAKPAM NABAKANTA SINGH [LAWS(SC)-2016-2-144] [REFERRED TO]
L.G. ELECTRONICS (INDIA) PVT. LTD. VS. COMMISSIONER OF C. EX. [LAWS(CE)-2010-4-124] [REFERRED TO]
NESTLE INDIA LIMITED VS. UNION OF INDIA [LAWS(DLH)-2013-5-464] [REFERRED TO]
DIRECTOR OF INCOME TAX VS. AUTHORITY FOR ADVANCE RULINGS [LAWS(APH)-2011-3-128] [REFERRED TO]
JAVED AKHTAR VS. DIBYENDU SEKHOR LAHIRI [LAWS(CAL)-2012-2-54] [REFERRED TO]
HARVEL AGUA INDIA PRIVATE LIMITED VS. STATE OF HIMACHAL PRADESH [LAWS(HPH)-2013-7-4] [REFERRED TO]
COMMISSIONER OF CENTRAL EXCISE VS. FIAT INDIA P LTD [LAWS(SC)-2012-8-54] [REFERRED TO]
MAHIM PATRAM PRIVATE LTD VS. UNION OF INDIA [LAWS(SC)-2007-2-62] [REFERRED TO]
MAHIM PATRAM PRIVATE LTD VS. UNION OF INDIA [LAWS(SC)-2007-2-62] [REFERRED TO]
SATYAM CINEPLEXES LTD. VS. STATE OF M. P. [LAWS(MPH)-2021-2-29] [REFERRED TO]
INDRAPRASTHA GAS LTD. VS. PETROLEUM AND NATURAL GAS REGULATORY BOARD AND ANR. [LAWS(DLH)-2012-6-54] [REFERRED TO]
COMMISSIONER OF CENTRAL EXCISE VS. SHREE GOBINDDEO GLASS WORKS LTD [LAWS(CAL)-2010-10-24] [REFERRED TO]
COMMISSIONER OF INCOME TAX XIII VS. RADHEY SHYAM BANSAL [LAWS(DLH)-2011-5-220] [REFERRED TO]
APCOTEX INDUSTRIES LTD VS. UNION OF INDIA THROUGH THE SECRETARY MINISTRY OF FINANCE [LAWS(BOM)-2011-2-180] [REFERRED TO]
UNITED SPIRITS LTD VS. STATE OF GOA [LAWS(BOM)-2019-10-72] [REFERRED TO]
KINGFISHER CAPITAL CLO LTD VS. COMMISSIONER OF INCOME TAX, (INTERNATIONAL TAXATION)-3, MUMBAI [LAWS(BOM)-2019-3-154] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. JOLLY FANTASY WORLD LTD. [LAWS(GJH)-2015-3-195] [REFERRED TO]
SHREE KHARACHIYA SEVA SAHAKARI MANDALI LTD VS. STATE OF GUJARAT [LAWS(GJH)-2020-12-373] [REFERRED TO]
J K SYNTHETICS LIMITED VS. UNION OF INDIA [LAWS(DLH)-2006-11-115] [REFERRED TO]
U.AKBAR ALI VS. STATE OF TAMIL NADU [LAWS(MAD)-2022-12-236] [REFERRED TO]
UNION OF INDIA VS. MOHIT MINERALS PVT. LTD [LAWS(SC)-2022-5-86] [REFERRED TO]
RAJEEV SURI VS. DELHI DEVELOPMENT AUTHORITY [LAWS(SC)-2021-1-9] [REFERRED TO]
UNION OF INDIA VS. MALHOTRA BOOK DEPOT [LAWS(DLH)-2013-2-199] [REFERRED TO]
GREAT OFFSHORE LTD. VS. COMMISSIONER OF CUSTOMS, AHMEDABAD [LAWS(CE)-2008-8-78] [REFERRED TO]
COMMR. OF C. EX., AHMEDABAD-I VS. BALKRISHNA TEXTILES MILLS PVT. LTD. [LAWS(GJH)-2016-2-352] [REFERRED TO]
LEELA BHAGWANSINGH ADVANI VS. STATE OF MAHARASHTRA [LAWS(BOM)-2009-6-142] [REFERRED TO]
UNION OF INDIA VS. YOGESH MEHTA AND ANOTHER [LAWS(BOM)-2017-11-471] [REFERRED TO]
LARSEN AND TOUBRO LTD. VS. STATE OF ANDHRA PRADESH AND ORS. [LAWS(APH)-2015-9-16] [REFERRED TO]


JUDGEMENT

- (1.)Since common questions of law are involved in all these appeals we are deciding them in a common judgement and for our reference we are citing the facts of the case of Ispat Industries Ltd. (Civil Appeal No. 3972 of 2001).
(2.)This appeal has been filed against the judgement and order dated 7.03.2001 passed by the Customs, Excise and Gold (Control) Appellate Tribunal (hereinafter referred to as CEGAT), West Regional Bench, Mumbai.
(3.)Heard learned counsel for the parties and perused the record.


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