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

2015 (6) TMI 860 - SUPREME COURT

2015 (6) TMI 860 - SUPREME COURT - 2015 (318) E.L.T. 367 (SC) - Levy of penalty and redemption fine - Classification of goods - Non-alloy melting scrap or Non-alloy steel re-rollable scrap - Held that:- We find that this is an old appeal of 2003 and the appellant before us is a small scale industry on whom penalty of rupees six lakhs has been levied. Without going into any further details, we find that since the goods (post confiscation) have since been sold, it would be in the interest of justi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

riman, JJ. Shri Bhaskar Vali and R.N. Keshwani, Advocates, for the Appellant. Shri Yashank Adhyaru, Sr. Advocate, Ms. Binu Tamta, Arijit Prasad and B. Krishna Prasad, Advocates, for the Respondent. ORDER The appellant before us has brought to our notice that there is a conflict of opinion amongst the Members of the Tribunal. The learned Judicial Member by his separate judgment directed the matter to be remanded to the Commissioner of Customs to re-adjudicate the matter within two months from the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Laboratory would have to be given preference over the other individual opinions furnished and of the certificate of the Chartered Engineer dated 22-10-2002 which was produced much later. 2. In so holding, the learned technical Member dismissed the appeal filed by the petitioner herein. Finally, he observed: As regards imposition of redemption fine, I observe that the appellants-importer have mis-declared the goods and hence the goods are confiscable. I find that for the goods valued at S .....

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