Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Home Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles News Highlights
Extracts
Home List
← Previous Next →

JS. GUJRAL Versus COMMISSIONER OF CUSTOMS, NEW DELHI

2007 (12) TMI 362 - CESTAT, NEW DELHI

Confiscation and penalty - Import of vehicle - Held that: - the importer has been asked to fulfil the condition which is impossible for him to fulfil, namely, procuring Type Approval Certificate from the International Accredited Agency which has declined to issue the certificate for the reasons stated in its reply on 7-2-2007, the confiscation and penalty are not sustainable and hence, set aside - appeal allowed. - C/412-413/2007-SM - 1840-1841/2007-SM(BR)(PB) - Dated:- 26-12-2007 - Ms. Jyoti Ba .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

licensing note, according to which, the said certificate was required in the case of import of new vehicle having FOB value of USD 40,000 or more and engine capacity exceeding 3000 cc for petrol run vehicle by an individual, with option to redeem on payment of fine and also imposed penalties under the provisions of Section 112 of the Customs Act, 1962 on the importers. In the case of import by Shri J.S. Gujral, fine is Rs. 4,00,000/- and penalty is Rs. 2,00,000/-, while fine and penalty imposed .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

on No. 34, dated 9-2-2004 for issue of requisite certificate. A letter by Shri J.S. Gujral was written on 7-3-2007 and reminder sent on 30-4-2007 and Shri M.P.S. Gujral wrote to the Accredited Agency on 15-1-2007. The Ministry of Land, Infrastructure and Transport, Tokyo, Japan replied to Shri M.P.S. Gujral on 7-2-2007 that : Japan has its own system of law and regulations related to motor vehicles. We, the Ministry of Land, Infrastructure and Transport, judge if motor vehicles comply with all t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nform you that we can t provide you with the documents you requested for. As we are not familiar with the Indian customs clearance system, it s difficult for us to give you advice regarding this matter. We are very sorry that we can t meet your request. 3. In the case of Shri J.S. Gujral, there was no response from the agency. The import of Shri J.S. Gujral was on 17-5-2007 while import of Shri M.P.S. Gujral was on 23-3-2007. Both importers had filed bill of entry only after applying to the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Forum
what is new what is new
  ↓     bird's eye view     ↓  


|| 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.

Go to Mobile Version