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Commr Of Customs (Port) Kolkata Versus M/s. Cosmo Steel (P) Ltd. & Ors.

2015 (10) TMI 2192 - SUPREME COURT

Recovery of differential duty – Import of non-ferrous metal scrap/drones; filed clearance of goods between 1984-1988 – Differential duty and penalty demanded by Revenue; partial duty and penalty allowed by Tribunal – Appeal filed by Revenue against o .....

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ound to recover differential duty after lapse of 5 years – Decided against Revenue. - Civil Appeal No(s). 1018/2007 - Dated:- 23-9-2015 - Mr. A.K. Sikri And Mr. Rohinton Fali Nariman, JJ For the Petitioner : Mr. K. Radhakrishnan, Sr. Adv., Mr. Ritesh .....

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raps/dross, namely brass dross, brass scrap and copper scrap etc. from various suppliers in USA, Singapore, Zurich, Sharjah etc. under various consignments from time to time. In all 173 Bills of Entry were filed for clearance of the aforesaid goods d .....

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torate of Revenue Intelligence (DRI), Kolkata Zonal Unit. According to the Revenue during the course of investigation it appeared that the companies and firms were engaged in the import of the aforesaid goods and had paid lesser duty. On that basis s .....

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st the same before the Tribunal which was partially allowed and only a part of the duty demand and penalty was confirmed. Against that order both the Revenue as well as the assessee filed appeals in this Court which resulted in remanding the matter b .....

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under challenge. From the reading of the order of the Tribunal it cannot be discerned that the Revenue has sought to open the assessments which had been finalised more than five years ago on the alleged ground of misdeclaration of description, weigh .....

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