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 GS Sales Corporation, M/s Goyal International, M/s Jolly Overseas, M/s Crystal Impex, M/s NMR Exports, M/s Saira International, M/s JBS Exports, M/s Gold Range Casting Pvt Ltd, M/s SJS International Versus Commissioner of Customs, Mundra

2015 (6) TMI 152 - CESTAT AHMEDABAD

Seizure of goods - provisional release of the goods - whether the conditions imposed for provisional release of the seized goods are excessive - Held that:- Similarly placed goods have been allowed to be provisionally released by executing a bond equivalent to the value of seized goods without insisting for any Bank Guarantee/ Cash security. - The office of the Principle Commissioner of Customs, Mundra has also provisionally released the seized goods on execution of a Bond with respect to simila .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

iled by the appellants with respect to conditions imposed by the respondent under orders for provisional release of the goods under different shipping bills filed by the appellants. 2. Shri N.K. Bindal (Advocate) appearing on behalf of the appellants argued that appellants filed shipping bills for claiming drawback under Customs Tariff Heading 73.08 under the Customs Act, 1962. That the case was investigated against the appellants for over-valuation of goods for claiming higher drawback rates. L .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nble Gujarat High Court in Special Civil Application No. 5173 of 2015, are common. Learned Advocate argued that as per Honble Gujarat High Court order dated 27.3.2014 on the same issue, seized goods have been allowed to be cleared provisionally by furnishing bond of an amount equal to the value of seized goods without any cash security/ Bank guarantee. As per the order passed by the Honble High Court, the office of the Principle Commissioner, Customs, Mundra vide letter dated 13.04.2015 has allo .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

lf of the Revenue argued that appellants have no jurisdiction to file appeal against a provisional release order passed by Revenue, in view of Larger Bench judgment in the case of Akanksha Syntax Pvt. Limited vs. Commissioner of Customs (General), Mumbai [2013 (289) ELT 186 (Tri. Mum.)]. Learned AR made the Bench go through Para 13.1 of Larger Bench judgment to bring home the point home that no appeal would lie with CESTAT. 4. As a counter to the arguments made AR, learned Advocate appearing on .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rovisional release order lies with CESTAT under Section 129A of the Customs Act, 1962. He also brought on record a letter dated 31.03.2014 in the case of Auto Dynamic Corporation vs. Commissioner of Customs, Amritsar in Appeal No. C/51165/2014. In this case, Division Bench CESTAT Delhi under final order No. 51469/2014 modified the condition of provisional release. It was his case that a same view was taken by another Bench of CESTAT Delhi as per order in the case of S.K. Petrochem vs. Commission .....

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