Section 9. [Omitted] ****

Judgments on Section 9

• Hemant Bohra vs Commissioner Of Customs-Nhava Sheva -… — CESTAT, 26 Aug 2024. Drawback provisions being an incentive-oriented scheme for augmenting exports, procedural requirements such as Rule 13(1)(a) documentation and Section 149 shipping bill amendment must receive a liberal construction and…
• Polyglass Acrylic Manufacturing Co Pvt Ltd vs The Additional Director General Through The Director Directorate Of Revenue Intelligence — Delhi High Court, 10 Jan 2025. A show cause notice under Section 28 of the Customs Act that is not adjudicated within the prescribed period lapses and cannot be adjudicated, and repeated placement of the matter in the 'call book' is not a valid…
• Sri Vishnupriya Industries Ltd. (In… vs Superintendent Of Central Excise And Customs — Andhra HC (Pre-Telangana), 3 Sep 2004. A detention and sale of warehoused goods under Section 72(2) of the Customs Act without a proper demand under Section 72(1) and notice to the owner is non est and void ab initio, and where no sale has been effected…
• Laxmi Starch Limited vs Union Of India — Andhra HC (Pre-Telangana), 29 Apr 1993. A claimant who has passed on the burden of an indirect tax to buyers is not entitled to a refund of excess duty; refund lies only with proof that the claimant bore the burden, under the unjust-enrichment scheme embodied…