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

2015 (10) TMI 761 - MADRAS HIGH COURT

2015 (10) TMI 761 - MADRAS HIGH COURT - 2015 (325) E.L.T. 29 (Mad.) - Mis-declaration of country of origin - levy of penalty where no duty is payable - Re-import - Export goods were rejected by the foreign buyer - after examining the goods, the department came to the conclusion that the goods covered by the bill of entry were the same as those exported under the four shipping bills. - Held That:- exemption in terms of Notification No.94/96-Cus - No dispute arise about the fact that goods in ques .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ellant : Mr A P Srinivas, Senior Panel Counsel For the Respondent : Mr T Ramesh JUDGMENT (Judgment of the Court was delivered by V. Ramasubramanian, J.) This appeal is by the Commissioner of Customs under Section 130 of the Customs Act, 1962. 2. Heard Mr.A.P.Srinivas, learned Senior Panel Counsel for the appellant and Mr.T.Ramesh, learned counsel for the first respondent. 3. The first respondent filed four shipping bills dated 22.4.2002, 1.7.2002, 12.7.2002 and 24.7.2002 for the export of finish .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ed a misdeclaration as to the country of origin. Therefore, after examining the goods, the department came to the conclusion that the goods covered by the bill of entry were the same as those exported under the four shipping bills. 5. As a consequence, confiscation proceedings were initiated and a show cause notice dated 11.8.2004 was issued under Section 124. The proposal was contested and the first respondent claimed the benefit of exemption in terms of Serial No.3 of the Table annexed to Noti .....

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