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2015 (8) TMI 937 - SC - CustomsBenefit of Indo-Sri Lanka Free Trade Agreement Detention of Consignment Customs authorities detained consignment of Respondent, as it was alleged that goods were manufactured in China and had been imported to India via Sri Lankan route to avail the benefit of Indo-Sri Lanka Free Trade Agreement High Court vide impugned judgment directed respondent to deposit customs duty and to furnish bank guarantee of 20 per cent in order to release goods Held that:- Admitted that show cause notice was issued by authorities In view of stand taken by respondent in show cause notice, it would be appropriate for customs authorities to proceed with said show cause notice and decide case on merit Respondent contested averments that certificate which was received from Sri Lankan authorities pertains to some other party, respondent has also filed some more documents on basis of which it was claimed that matter to be given quietus Thus, adjudicating authority to decide matter after hearing respondent Matter remanded back for re-consideration decided against revenue.
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