Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

M/s. Lila Polymers Private Limited Versus The Commissioner of Customs (Imports)

2015 (4) TMI 113 - MADRAS HIGH COURT

Classification of goods - Demand of differential duty - Detention of goods - Held that:- Since the petitioner has paid the admitted amount and that the balance amount is only minimal, this Court, directs the petitioner to pay 20% of the differential amount and produce Bank Guarantee for the remaining amount. On such payment and production of Bank Guarantee, the respondents are directed to consider the case of the petitioner for release of the goods. Depending upon the outcome of interim order or .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

.2014 in the light of Order in Appeal C. Cus.No. 3 and 4 / 2015 dated 19.1.2015 passed by the Commissioner of Customs (Appeals) and cause clearance of the said goods within a reasonable time. 2. The petitioner is engaged in international trading, distributing and indenting House for all polymers trade. The petitioner entered in to a sale agreement dated 01.10.2014with M/s. Tunga PVC Pipes Private Limited for the sale of consignment comprising of 126 MTs covered in 5040 Bags. According to the pet .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

l for the petitioner contended that since the petitioner has got a favourable order from the Commissioner of Customs, the Department shall issue proper Detention Certificate so that detention and demurrage charges can be waived in terms of Regulation 6 (i) of Handling of Cargo in Custom Area Regulations, 2009, as the goods are pending for last four months. According to the learned counsel even though the petitioner has got a favourable order from the appellate authority, the goods have not been .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

lief sought for by him cannot be granted by the respondents. 5.I have heard the learned counsel for the petitioner and the learned standing counsel for the respondents and perused the materials available on record. 6.It is not in dispute that the petitioner has got a favourable order dated 19.1.2015 in Appeal C.Cus.II No. 3 and 4 whereby and where under the original order of assessment has been set aside. It is useful to extract the relevant portion of the order dated 19.1.2015, which reads thus .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

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


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

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

Go to Mobile Version