Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2010 (6) TMI 507

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e Development and Regulation Act, 1992 - Alexander possesses a valid IE Code and he had filed the Bill of Entry for the goods in question - Hence, there is no reason not to treat Shine Enterprises (Proprietor Shri Alexander) as the importer - Therefore, set aside the confiscation and the penalties on both the appellants and the appeals are allowed. - C/397-398/2009 - 682-683/2010 - Dated:- 22-6- .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ion of IE code by Martin, contravention of Section 7 of the Foreign Trade Development and Regulation Act, 1992 was made out, thus attracting the provisions of Section 111(d) of the Customs Act and attracting penalty under Section 112 ibid. I find no merit in the Revenue s case for the reason that admittedly Alexander possesses a valid IE Code and he had filed the Bill of Entry for the goods in que .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates