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Commissioner Central Excise Commissionerate Versus M/s. PT. Impex

2015 (4) TMI 642 - PUNJAB & HARYANA HIGH COURT

Import of sandalwood - Import made without obtaining proper license - Confiscation of goods - Goods released on bank guarantee - Bank guarantee encashed - Imposition of redemption fine - Whether a concluded contract had been arrived at between the re .....

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entered into a valid and binding contract for the purchase of sandalwood from their foreign supplier on 30.03.2006 i.e. before the notification dated 07.04.2006. Firstly, an invoice dated 30.03.2006 was issued. Although the document states that it w .....

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unded an amount of $4921. The Tribunal's conclusion that the facts establish the formation of a contract between the parties on or before 30.03.2006 is justified and in any event cannot be said to be absurd or perverse. In fact, the finding appears t .....

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han Bansal , Adv. ORDER S.J. Vazifdar, Acting Chief Justice (Oral): CM-20526-CII-2014: For the reasons stated in the application, the delay of 11 days in filing the appeal is condoned. Application stands disposed of. CUSAP No.40 of 2014: This is an a .....

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4.2006 requiring sandalwood to be imported only against an import licence . 2. The appellant contends that the following substantial questions of law arise: " i) Whether the Tribunal has rightly set aside the O-I-O wherein it was held that the S .....

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ginal validity of an irrevocable letter of credit established before the date of imposition of such restrictions? iii) Whether the date of import of Sandalwood to be taken as date of filling of Bill of Entry or the date of Proforma Invoice and its re .....

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ded cases viz. Matraco (India) Ltd. vs. UOI & Viraj Impex Ltd. vs. CCE , Mumbai wherein the contract was made earlier to the shipment/import?" 3. The only question is whether a concluded contract had been arrived at between the respondent an .....

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