Supreme Court of India
Union of India and Ors. v. Cosmo Films Limited
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What the Court ordered
For the foregoing reasons, this court holds that the Revenue has to succeed.
Judgment, page 45
From the headnote
Foreign Trade (Development & Regulation) Act, 1992 – Foreign Trade Policy of 2015-2020 (FTP) – Handbook of Procedures 2015-2020 (HBP) – Notification No.18/2015-Customs exempted payment of basic customs duty, additional duty (countervailing duty, special additional duty), safeguard duty and anti-dumping duty on inputs imported against a valid Advance Authorization (AA) – GST regime was introduced w.e.f 01.07.2017 – However, no corresponding amendment was made to the aforesaid Notification w.r.t IGST and compensation cess – Notification No.79/2017- Customs amended the aforesaid Notification by…
Authorities it was built on
- 1986 State of Madhya Pradesh & Ors. v. Nandlal Jaiswal & Ors.
- 1974 The State of Gujarat and Another v. Shri Ambica Mills Ltd., Ahmedabad, Etc.
- 2004 Bannari Amman Sugars Ltd. v. Commercial Tax Officer and Ors.
- 2012 Rohitash Kumar & Ors. v. Om Prakash Sharma & Ors.
- 2003 Javed and Ors. v. State of Haryana and Ors.
- 2006 Mrf Ltd., Kottayam v. Assistant Commissioner (assessments) Sales Tax and Ors.
- 1984 Ajoy Kumar Banerjee & Ors. Etc. v. Union of Indla & Ors. Etc.
- 2012 State of M.P. v. Rakesh Kohli & Anr.
- 2015 Director General of Foreign Trade and Anr. v. M/s. Kanak Exports and Anr.
- 1981 Laxmi Khandsari Etc. Etc. v. State of U.P. & Ors.
- 1962 Khandige Sham Bhat and Others v. The Agricultural Income Tax Officer
- 1969 Assistant Commissioner of Urban Land Tax and Others v. The Buckingham & Carnatic Co. Ltd, Etc.
- 2015 Union of India & Ors. v. Mis. N.S. Rathnam & Sons
- 2006 Union of India and Ors. v. M/s Asian Food Industries
- 2007 Aashirwad Films v. Union of India & Ors.
- 2021 Union of India & Ors. v. Vkc Footsteps India Pvt Ltd.
- 1961 P. J. Irani v. The State of Madras
- 2007 M/s. Hindustan Granites v. Union of India and Ors.
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