COMMISSIONER OF CUSTOMS BANGALORE vs M/S. SHIVA ANALYTICALS (INDIA) LIMITED MANAGER — C.A. No. 6708/2013
Case under Section I-B. Status: Disposed.
CNR: SCIN010017112012
Filing Date
13-Jan-2012
Registration No
C.A. No. 6708/2013
Diary Number
1711/2012
Order Date
04-Oct-2023
Document Type
ROP - of Main Case
Disposal Type
Appeals Allowed
Last updated 03-Jul-2026
Acts & Sections
Petitioner(s)
-
1.COMMISSIONER OF CUSTOMS BANGALORE
Adv. MUKESH KUMAR MARORIA[P-1]
Respondent(s)
-
1.M/S. SHIVA ANALYTICALS (INDIA) LIMITED MANAGER
Adv. SHIBU DEVASIA OLICKAL ANJANA CHANDRASHEKAR[R-1]
Case History
-
Case disposedDisposed
-
04-Oct-2023
ROP - of Main CaseView PDF
-
04-Oct-2023
After Week/Month/Vacation
Hon'ble Mr. Justice S. Ravindra Bhat and Hon'ble Mr. Justice Aravind Kumar
-
21-Sep-2023
After Week/Month/Vacation
Hon'ble Mr. Justice S. Ravindra Bhat and Hon'ble Mr. Justice Aravind Kumar
-
20-Sep-2023
After Week/Month/Vacation
Hon'ble Mr. Justice S. Ravindra Bhat and Hon'ble Mr. Justice Aravind Kumar
-
28-Nov-2019
First hearing
Initial hearing scheduled
-
17-Sep-2014
ROP - of Main CaseView PDF
-
17-Sep-2014
ROP - of Main CaseView PDF
-
08-Jul-2014
ROP - of Main CaseView PDF
-
13-Jan-2012
Case filed
Registration No. C.A. No. 6708/2013
Case Summary: C.A. No. 006708/2013 Shiva Analyticals (India) Limited availed 100% customs duty exemption on capital goods imports but failed to meet export obligations (fulfilled only ₹3.89 crores of ₹20.73 crores required) and violated DTA sales restrictions. The Customs Commissioner imposed ₹1.54 crores duty plus equivalent interest. The Supreme Court partially allowed the appeal (October 4, 2023), modifying the lower court's order by directing recalculation of duty and interest proportionally based on actual exports fulfilled (₹3.89 crores) rather than depreciated capital goods value. Related appeals (C.A. Nos. 7083-7086/2014 and 9195-9197/2014) were listed after four weeks. This case analysis is maintained by casestatus.in based on publicly available court records.
Explore other courts