Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (4) TMI 887 - DELHI HIGH COURT

2015 (4) TMI 887 - DELHI HIGH COURT - 2015 (322) E.L.T. 212 (Del.) - Provisional release of the goods - Import made by using other person's Import Export Code - Held that:- no reason as to why the provisional clearance should not be granted by the customs authorities in respect of the goods which are the subject matter of the present petitions. We direct the Commissioner of Customs, ICD, Tughlakabad, New Delhi to provisionally clear the said goods, subject to the conditions that he may impose in .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rrez Ahmed And Sanjeev Sachdeva,JJ. For the Petitioner : Mr S. Ganesh, Sr Advocate with Mr G. S. Arora and Mr D. S. Arora For the Respondent No.1 : Mr Vivek Goyal For the Respondent : Mr Satish Aggarwala, Mr Satish Kumar JUDGMENT Badar Durrez Ahmed, J (Oral) 1. These writ petitions raise identical issues and, therefore, they are being disposed of together. We have heard the learned counsel for the parties. The main issue involved in these writ petitions is with regard to the question of provisio .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the allegation is that the imports are being made by the said Mr Amarnath Jindal using the Import Export Code (IEC) of the petitioners. It is for this reason that the respondents contend that the goods are prohibited. 2. On the other hand Mr Ganesh, the learned senior counsel appearing on behalf of the petitioners, submits that the goods are not in the category of prohibited goods‟. They are freely importable on payment of customs duty. Whatever customs duty is payable, the petitioners are .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

xports and Imports v. CC, Cochin: 2012 (26) ELT 505. The relevant portion of the said judgment is as under:- 15. Coming to the submission that the appellant is only a "name lender" for the import of goods by one Anwar, we shall presume for the time being that the appellant is only a name lender, but the actual beneficiary of the import is one Anwar. We called upon learned counsel for the respondents to place the relevant provision which prohibits such an activity on the part of an Impo .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the procedure specified in this behalf by the Director General". The expression "import" occurring in the said section means bringing into India of goods as defined under Section 2(e). There is nothing in the law which requires an importer to be either the consumer or even the buyer of the goods also. Even otherwise, we are of the opinion that it is a matter of common sense that no importer would consume all the materials imported. Necessarily, the goods imported are meant for sal .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the Bombay High Court in the case of Hamid Fahim Ansari v. CC Imports, Nava Sheva: 2009 (241) ELT 168. The relevant portion of the said judgment is as under:- 5. ……imports have been done in the name of the petitioner but for some other person. In so far as respondents/Customs Authorities is concerned, they have not pointed out to us any provision under the Customs Act or any Rule or Regulation framed thereunder by which the person having valid IEC Number and having paid the custom .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| 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