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SUPREME COURT DECISIONS ON CUSTOMS VALUATION

IN CASE OF IMPORT PERTAINING TO YEAR AFTER 1988

1

Justice K.K. Usha, President and Shri C.N.B.Nair, Member (T) MOHAN SALES (INDIA)VS. COMMISSIONER OF CENTRAL EXCISE, MUMBAI

2004 (170) E.L.T.552

2

Ms. Jyoti Balasundaram, Member (J) and Shri Moheb Ali M., Member (T) GOMACO (INDIA) LTD.VS. COMMISSIONER OF CUSTOMS (APPEALS), MUMBAI

2004 (170) E.L.T.538

3

COMMISSIONER OF CUSTOMS, CHENNAI VS ADANI EXPORTS LTD

2004 (167) E.L.T. 131 (S.C.)

4

CC, Calcutta VS IOCL

2004 (165) E.L.T. 257 (S.C.)

5

THOMAS COOK (INDIA) LTD VS COLLECTOR

2004(163) E.L.T. A67 (S.C.)

6

M/s ESSAR OIL LIMITEDVS COMMISSIONER OF CUSTOMS, AHMEDABAD

2004-TIOL-07-HC-MUM-CUS

7

GODREJ INDUSTEIES LTD, Mr. A.B. Godrej, residing at Military Road, Juhu, Bombai-400046, THE VEGETABLE VITAMIN FOODS CO LTD and Mr. Pallaythusaril Abraham Chandy of Bombay, residing at 14 Vikram, 224/41 Lal Bahadur Shastri Marg, Kurla, Bombay-400070 VS UNION OF INDIA and COLLECTOR OF CUSTOMS, BOMBAY

2004-TIOL-795-CESTAT-MUM

8

COMMISSIONER VS PRAKSUM MERCANTILES (P) LTD.

2003(158) E.L.T. A75 (S.C.)

9

COMMISSIONER VS ESSAR STEELS LTD.

2003(158) E.L.T. A184 (S.C.)

10

OTTO INDIA PVT. LTD VS COMMISSIONER

2003(158) E.L.T. A331 (S.C.)

11

COMMISSIONER OF CUSTOMS, CHENNAI VS YESES INTERNATIONAL

2003 (158) E.L.T. 551 (S.C.)

12

MOTOR INDUSTRIES CO. LTD VS COMMISSIONER

2003 (157) E.L.T. A150 (S.C.)

13

PUNJAB PROCESSORS PVT. LTD VS COLLECTOR OF CUSTOMS

2003(157) E.L.T. 625 (S.C.)

14

INDIAN HERBS RESEARCH & SUPPLY CO. VS COMMISSIONER

2003 (156) E.L.T. A58 (S.C.)

15

TIRUPATI PLASTICS VS COLLECTOR

2003 (156) E.L.T. A57 (S.C.)

16

COMMISSIONEER VS HINDUSTAN ZINC LIMITED

2003 (156) E.L.T. A336 (S.C.)

17

COMMISSIONER VS GUNVANTRAI & CO.

2003 (155) E.L.T. A72 (S.C.)

18

COLLECTOR VS U.S. MAGNETS (P) LTD

2003 (154) E.L.T. A237 (S.C.)

19

VINTEL DISTRIBUTORS PVT. LTD VS COMMISSIONER

2003 (153) E.L.T. A101 (S.C.)

20

SHRI GANESH OVERSEAS VS COMMISSIONER

2003 (152) E.L.T. A269 (S.C.)

21

MULTIMETALS LTD VS. COMMISSIONER

2003 (151) ELT A309

22

SCHOKHI INDUSTRIAL PVT LTD VS. COMMISSIONER

2003 (151) ELT A307

23

COMMISSIONER OF CUSTOMS MADRAS VS. A-ONE ELECTRONICS

2002(142)ELT283 (S.C)

24

MATSUSHITA TELEVISION & AUDIO INDIA LTD VS. COMMISSIONER

2002(142) ELT A171(S.C

25

COMMISSIONER OF CUSTOMS, CHENNAI Vs. YESES INTERNATIONAL

2001(133)ELT526 (S.C.)

26

ASSOCIATED CEMENT COMPANIES LTD. Vs. COMMISSIONER OF CUSTOMS

2001 (128) ELT 21 (S.C)

27

EICHER TRACTORS LTD. Vs. COMMISSIONER OF CUSTOMS, MUMBAI

2000(122) ELT 321 (S.C.)

28

TATA IRON & STEEL CO. LTD. VS. COMMR OF C.EX. & CUSTOMS, BHUBANESHWAR

2000(116) ELT422 (S.C.)

29

COLLECTOR OF CUSTOMS VS.  TELEVISION & COMPONENTS LTD

2000(116) ELT 412 (S.C.)

30

COLLECTOR OF CUSTOMS, KANDLA VS. EAST AFRICAN TRADERS

2000(115)ELT613(S.C.)

31

GAJRA BEVEL GEARS VS. COLLECTOR OF CUSTOMS, BOMBAY

2000(115)ELT612(S.C.)

32

STATE BANK OF INDIA VS. COLLECTOR OF CUSTOMS, BOMBAY

2000(115)ELT597(S.C.)

33

HYDERABAD INDUSTRIES LTD VS. UNION OF INDIA

2000(115)ELT593(S.C.)

34

INDIAN ACRYLICS VS. UNION OF INDIA

1999(113)ELT373(S.C.)

35

ANDHRA PETROCHEMICALS VS. COLLECTOR OF CUSTOMS, MADRAS

1997 (90) ELT 275(S.C.)

36

NIRAV INTERNATIONAL VS. COLLECTOR OF CUSTOMS, MADRAS

1997(90) ELT 13 (S.C.)

37

COLLECTOR OF CUSTOMS (PREV) AHMEDABAD VS. ESSAR GUJARAT LTD

1996(88) ELT 609 (S.C.)

38

COLLECTOR OF CUSTOMS CALCUTTA VS. SANJAY CHANDIRAM

1995 (77) ELT 241(S.C.)

39

DEEPAK ELECTRONIC (BOMBAY) (P) LTD. VS. COLLECTOR OF CUSTOMS, BOMBAY

1995 (77) ELT 48 (S.C.)

40

COMMERCE INTERNATIONAL VS. COLLECTOR OF CUSTOMS

1995(77) ELT 20 (S.C.)

41

DHIRAJLAL R VOHRA VS. UNION OF INDIA

1993 (66)ELT551 (S.C)