TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Customs duty hike on bulk crude vegetable oil imports u/s25 notification: refund order challenged, notice issued pending review</h1> Challenge concerned the validity and effective date of a Customs notification issued under s.25 Customs Act, 1962, enhancing duty on bulk imports of crude ... Effective date of notification - Validity of Notification issued by the respondent Customs Department dated 1.3.2018 under Section 25 of the Customs Act, 1962 - Import of Crude Vegetable Oils in bulk by the petitioner company for manufacture of Soya Food products - HC held that- directed to refund the entire excess amount paid by the petitioner as enhanced duty under protest, including the IGST amount, within a period of two months from today - HELD THAT:- Issue notice. Union of India v. M/s. Ruchi Soya Industries Ltd. [2020 (7) TMI 429 - MADRAS HIGH COURT]. The Supreme Court passed an order in a proceeding initiated by way of a special leave petition. The Court directed: 'Issue notice.' The matter was also procedurally linked with a pending connected case, ordering that it be 'Tag[ged] with S.L.P. (C) Diary No. 26479 of 2020 [Union of India v. M/s. Ruchi Soya Industries Ltd.].' The order reflects an initial stage of appellate scrutiny under Article 136, where issuance of notice signifies that the Court found it appropriate to call upon the respondent(s) to respond, and tagging indicates that the questions raised are sufficiently related to another pending special leave petition to warrant being heard together for consistency and judicial economy.
TaxTMI 
TaxTMI 
