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THE HONOURABLE DR. JUSTICE ANITA SUMANTH W.P.Nos.12291 of 2019, 3354 of 2020, 5098 of 2020, 29286 of 2022 and WMP.Nos.12579, 16137 and 19172 of 2019, 3893 of 2020, 6016 of 2020 and 28581 of 2022 WP.No.12291 of 2019 M/s.Amirta International Institute of Hotel Management, (Now known as ChennaisAmirta International Institute of Hotel Management), Represented by Authorised Signatory Mr.R.Bhoominathan, No.15/25, 3rd Cross Street, West CIT Nagar, Nandanam, Chennai-600 035. … Petitioner Vs 1.The Principal Commissioner of CGST & Central Excise, GST Bhawan, 26/1, Mahatma Gandhi Road, Gst order For the aforesaid reasons, I hold that the assumption of jurisdiction by the officials of the DGGI is valid
by Sekar Reporter · Published February 9, 2023
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Hon’ble High Court holds that in absence of department filing an appeal against an order of adjudication tribunal cannot give directions to detriment of assesse in their appeal..orders for absolute confiscation and fine set aside..and question of law answered in favour of assesse and against the dept.
by Sekar Reporter · Published December 25, 2025
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Justice C.Saravanan directed the respondent to refund a sum of Rs.6,85,687 being difference between the value of the goods imported and the customs duty paid to the petitioner within appeal of 30 days from the date of receipt of this order together with interest at 7.5% from the date of payment till the date of refund. Since the amount of Rs.13,58,794/- was paid before clearance of any goods, that refund of amounts pursuant to this order and orders to be passed will be outside the scope of Section 27 of the Customs Act, 1962. It is made clear that the petitioner shall not be subjected to any test of unjust enrichment.
by Sekar Reporter · Published April 20, 2021