{"id":27800,"date":"2001-11-13T00:00:00","date_gmt":"2001-11-12T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/tata-tea-ltd-cochin-vs-commissioner-of-customs-bombay-on-13-november-2001"},"modified":"2019-01-02T13:30:37","modified_gmt":"2019-01-02T08:00:37","slug":"tata-tea-ltd-cochin-vs-commissioner-of-customs-bombay-on-13-november-2001","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/tata-tea-ltd-cochin-vs-commissioner-of-customs-bombay-on-13-november-2001","title":{"rendered":"Tata Tea Ltd., Cochin vs Commissioner Of Customs, Bombay on 13 November, 2001"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Bangalore<\/div>\n<div class=\"doc_title\">Tata Tea Ltd., Cochin vs Commissioner Of Customs, Bombay on 13 November, 2001<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>G.A. Brahma Deva  <\/p>\n<p> 1. This is an appeal of 1992 filed by the appellants. It was submitted by Shri Joseph Kodianthara, learned Advocate appearing for the appellants that the issue relates to refund claim. He submitted that eligibility of refund claim on imported goods is pending before the High Court for final disposal.\n<\/p>\n<p>2. Heard Smt. Radha Arun, SDR for the Revenue.\n<\/p>\n<p>3. In the facts and circumstances, we felt that this matter will have to go back for re-consideration by the adjudicating authority. The adjudicating authority is directed to examine the issue with reference to refund claim in the light of observation made by the Supreme Court in the case of <a href=\"\/doc\/1132144\/\">Union of India v. Solar Pesticide Pvt. Ltd.<\/a> (2000) (116) ELT 401 S.C.), subject to outcome of the pending decision of the High Court with reference to eligibility of refund claim.\n<\/p>\n<p>(Pronounced and dictated in the open court) <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Bangalore Tata Tea Ltd., Cochin vs Commissioner Of Customs, Bombay on 13 November, 2001 JUDGMENT G.A. Brahma Deva 1. This is an appeal of 1992 filed by the appellants. It was submitted by Shri Joseph Kodianthara, learned Advocate appearing for the appellants that the issue relates to refund claim. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-27800","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tata Tea Ltd., Cochin vs Commissioner Of Customs, Bombay on 13 November, 2001 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/tata-tea-ltd-cochin-vs-commissioner-of-customs-bombay-on-13-november-2001\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tata Tea Ltd., Cochin vs Commissioner Of Customs, Bombay on 13 November, 2001 - Free Judgements of Supreme Court &amp; 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