GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (8) TMI 190 - CESTAT NEW DELHI

2015 (8) TMI 190 - CESTAT NEW DELHI - TMI - Import of prohibited goods - Misdeclaration of goods - Hazardous goods - whether the goods can be redeemed on the basis of the report of Chartered Engineer which states that the items in question appears to be non hazardous in nature or not - Held that:- Waste contain irregular shape material, appearing in shape of scull and lumps shaped slag having ferrous material mixed with impurities like floor dust, stone, sand, dirt, etc.. Also held that these sl .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rs to be non hazardous in nature is a vague report then the observation by the Chartered Engineer that these waste contain irregular shape material appearing in shape of scull and lump is also vague. Further, the scull and slags are not prohibited items. - If item in question is restricted item, same can be allowed to be imported on payment of redemption fine and penalty. - Impugned order is set aside - Decided in favour of assessee. - Appeal No. C/55817/2014-CU(SM) - FINAL ORDER NO. 52132/2015- .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

on the goods were found having slags and sculls. Thereafter goods were unloaded and Chartered Engineer report was sought who observed that the scrap is having irregular shape material, appearing in shape of scull and lumps shaped slag having ferrous material mixed with impurities like floor dust, stone, sand, dirt, etc. He also observed that on visual analysis of the slag these slags appears to be non hazardous in nature. On the basis of the said report, the Adjudicating Authority held that 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

gned goods are prohibited goods, hence, they cannot be redeemed on payment of redemption fine and penalty. The Ld. Commissioner (A) accepted the Revenue s contention and held that as goods are prohibited goods, therefore, directed the appellant to re-export the goods. Aggrieved from the said order, appellant is before me. 3. The Ld. Counsel for the appellant submits that the slags and scull are not prohibited goods. These are restricted goods and same can be allowed to be redeemed on payment of .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

LT 511 (Tri-Chennai) iv) Alfred Menezes Vs. CC Mumbai-2009 (242) ELT 334 (Bom) 4. On the other hand Ld. AR strongly oppose the contention of the Ld. Counsel and submits that the Chartered Engineer report is not clear, in fact the report has been filed by the Chartered Engineer on visual examination of the goods and report is also vague where it says that it appears to be non hazardous. As sculls and slags are hazardous and appellant has failed to obtain permission of Ministry of Environment and .....

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