Tax Management India. Com TMI - Tax Management India. Com
Case Laws Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Manuals News SMS Articles Highlights
        Home        
← Previous Next →
  • Contents
  • Cases Cited

 

User Login
Username  
Password  
Stay sign in     

Forget password        New User/ Regiser

2018 (1) TMI 1212

Head Note:
100% EOU - Debonding of unit - Whether the Tribunal is right in according permission for destruction of obsolete goods under Notification No.71/2000-Cus which became effective only from 22.05.2000, to the goods that became obsolete in the past, well before the Notification No.71/2000-Cus came into effect and for which show cause notice was issued on 11.04.2000 for the goods imported and purchased during 1993 and 1995 respectively? - Held that: - In the cases where goods cannot be destroyed within the Zone because of the safety reasons or Municipal Corporation's regulations, the Commissioner may permit destruction outside the zone subject such conditions as may be prescribed by the Commissioner since this is only a procedural requirement and non-substantive in nature.

Show cause notice dated 11.04.2000, has resulted in order in original dated 28.12.2001. Having regard to the intention, in issuing the above circulars, and considering the reasons assigned by CESTAT, Madras, in granting permission to destroy the absolete goods, we are of the view that the order impugned before us cannot said to be erroneous. Question whether, it is within the export processing zone or free trade zone, does not arise, for consideration - appeal dismissed.

 

Subscription Plans and Options

Database at a Glance  

Annual Subscription - All in One Package
Package Details (inclusions):
Price 14000 + GST 2520 = 16520

Two Years Subscription - All in One Package
Package Details (inclusions):
Price 26000 + GST 4680 = 30680

Annual Subscription - Direct Tax Package
Package Details (inclusions):
Price 8000 + GST 1440 = 9440

Annual Subscription - Indirect Tax Package
Package Details (inclusions):
Price 8000 + GST 1440 = 9440

Annual Subscription - Goods and Services Tax (GST)
Package Details (inclusions):
Price 5000 + GST 900 = 5900

Annual Subscription - Customs + FTP + SEZ (Import / Export)
Package Details (inclusions):
Price 7000 + GST 1260 = 8260

Annual Subscription - Corporate Laws Package
Package Details (inclusions):
Price 7000 + GST 1260 = 8260

 

← Previous Next →

 

 

 

Discussion Forum
what is new what is new
 

Let's just recapitulate:

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.