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2015 (5) TMI 834 - GUJARAT HIGH COURTImport of aluminum waste and scrap to manufacture of circles and tubes - Exemption of customs duty - Notification No.12/2012 – Held that:- So far as the circle is concerned, this objection was raised by the Revenue in the very first assessment order passed by the Assessing Authority dated 9.3.2011 which was not accepted by the Commissioner of Customs (Appeals), Ahmedabad by judgment dated 2.9.2011 and the Commissioner of Customs (Appeals) was pleased to allow the appeal of the petitioners. Therefore, we are of the considered opinion that there was no new facts which came into light on the basis of which the Commissioner of Customs (Appeals), Ahmedabad jumped to the conclusion that new facts are emerged and the petitioner is manufacturing circles. When there were already six orders – as pointed out by learned counsel for the petitioner -, in favour of petitioner passed by the Commissioner of Customs (Appeals), Ahmedabad as well as by the Assessing Officer, in such situation the Commissioner of Customs (Appeals), Ahmedabad was not justified in holding that new fact has come into existence over-looking the finding of fact recorded by the Commissioner of Customs (Appeals), Ahmedabad in its earlier judgment dated 2.9.2011. Therefore, the order passed by the Commissioner of Customs (Appeals), Ahmedabad cannot be maintained. - Decided in favour of assessee.
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