Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

Jagson International Ltd. Versus Commissioner of Customs, Chennai

2015 (9) TMI 872 - SUPREME COURT

Exemption under Notification No. 133/87 - Penalty u/s 112(a) - Held that:- during the pendency of proceedings before the Commissioner, the appellant had approached the authorities under Kar Vivad Samadhan Scheme and volunteered to pay the duty at 30% .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

madhan Scheme was rejected. However, this benefit has been extended by the Tribunal. Once this relief is given by the Tribunal, we are of the view, that no further relief is required to be given to the appellant in the facts of the present case. - De .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

For the Respondent : Mr. Jaideep Gupta, Sr.Adv., Mr. P.K. Mullick, Adv., Mrs. Nisha Bagchi, Adv., Ms. Aruna Gupta, Adv., Ms. Sujeeta Srivastava, Adv., Mr. B. Krishna Prasad, Adv. ORDER The appellant herein had imported one single "Deepsea Matdr .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

release the goods on the basis of the said classification. Before any adjudication could take place about the classification of the imported goods, the appellant filed a suit bearing No. 481/1993 before the Civil Court in which an ex-parte interim 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

Waters and customs duty shall be paid at 30%. Under the strength of the said order, the appellant removed the aforesaid item from the Port Trust. No duty was paid. According to the appellant, the customs duty was payable under Heading 8905.90. Therea .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

notice was issued on 27.05.1995 wherein it was mentioned as to why the said goods be not covered under Heading 8905.20 as "floating or submersible drilling or production platform". Reply to the show cause notice was filed. According to 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

he demand in the show cause notice was confirmed. The demand of duty was made. The goods were confiscated and were allowed to be redeemed on the payment of ₹ 5 crores as redemption fine and penalty under Section 112(a) of the Act to the tune 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

missioner and partially allowed the appeal of the appellant vide its decision dated 27.02.2006. Challenging the order dated 27.02.2006, the present appeal is filed. Insofar as classification is concerned, the order of the Commissioner was maintained. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version