Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

Commissioner of Customs (Import) , Mumbai Versus M/s Tata Infotech Ltd.

2015 (11) TMI 1327 - CESTAT MUMBAI

Benefit of Notification No. 80/70-Cus dated 24.08.1970 - imported of goods as ‘private personal property’ or import to warranty replacement by companies or commercial organization - Held that:- benefit of notification is eligible even to the commercial organization also. - Decision in the case of Echjay Industries P. Ltd. [1994 (3) TMI 115 - HIGH COURT OF JUDICATURE AT BOMBAY] followed - Decided against Revenue. - Appeal No. C/368/04 - Final Order No. A/2862/2015-WZB/CB - Dated:- 28-8-2015 - Shr .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

s that whether the appellant is entitle for the benefit of Notification No. 80/70-Cus dated 24.08.1970. The revenue has contended that the goods imported are computer parts by the appellant s company M/s Tata Infotech Ltd. whereas the Notification is applicable to the goods imported as private personal property of the importer which means when only individual as his private personal property person imports goods then only the said exemption is available. In the present case the goods are not imp .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e revenue is before us. 4. Shri D. K. Sinha, Ld. A.C. (A R) appearing on the behalf of the Revenue submits that on the very same issue though Honble Bombay High Court in the case of M/s Echjay Industries Pvt. Ltd. Vs. Union of India 1994 (52) E.C.R. 366 (Bom.) extended the benefit of Notification, but in the subsequent judgment, the same Honble Bombay High Court in the case of Birla Erickson (Tools) Limited Vs. Union of India passed a judgment wherein it was held that notification is not eligi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ercial organization. 5. On the other hand, Shri Amey Nargolkar, Ld. Counsel for the respondent submits that the judgment in the case of Echjay Industries Pvt. Ltd. (supra), the Hon ble High Court has passed very detailed order, discussing entire facts of the case and by passing a reasoned order, decided that the benefit of notification is eligible even to the commercial organization also. However, the judgment passed by Hon ble Bombay High Court in the case of Birla Erickson (supra), the Hon ble .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

oth the sides. We find that on the issue involved, there are two judgments on the same issue delivered by the Honble Bombay High Court, first in the case of Echjay Industries Pvt. Ltd. (supra) and second is Birla Erickson (Tools) Ltd. (supra). We observed that in the case of Echjay Industries P. Ltd., the Hon ble High Court has passed very detailed and reasonable order discussing the facts and law points whereas in the case of Birla Erickson, the Hon ble High Court has passed a precise order. T .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| 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