GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
What's New Case Laws Highlights Articles News Forum Short Notes Statutory TMI SMS More ...
Extracts
Home List
← Previous Next →

2015 (12) TMI 246 - SUPREME COURT

2015 (12) TMI 246 - SUPREME COURT - 2015 (325) E.L.T. 813 (SC) - Duty demand - Import of Cocoa powder in the name of flour - Held that:- in spite of particular conclusion which was arrived at by the Tribunal that “Cocoa Powder” was ‘Flour’ and covered under the description of the license, the Department did not choose to challenge this finding by filing any further appeal, therefore, at least inter se between the parties, the said issue attained finality and this finding was binding on the Commi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Jay Savla,Adv., Mr. S. Sunil, Adv., Mr. P.K. Singh, Adv., Mr. Jagdish, Adv. & Ms. Renuka Sahu, Adv. ORDER The respondent/assessee herein had purchased certain duty free import Authorisations issued against export of biscuits and particulars thereof are as under: (a) 0310444317 dated 26/9/2007 (b) 0310428441 dated 1/5/2007 (c) 0310428434 dated 1/5/2007 These Authorisations were originally issued in favour of Rani International and Pinacle Export. It is not in dispute that the Authorisations w .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ur as Cocoa Powder is different from Flour . A show cause notice was issued and the position taken therein was confirmed by the Commissioner vide his order dated 06.11.2009 thereby rejecting the contentions of the assessee and confirming the demand contained in the show cause notice holding that the benefit of the aforesaid customs Notification was not available to the assessee. The order of the Commissioner was challenged by the assessee before the Customs, Excise and Service Tax Appellate Trib .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

same time it noticed that the impugned order was passed by the Commissioner without seeing all the amendment sheets which were produced before the Tribunal and for this reason the matter was remitted back to the Commissioner of Customs for examining the amendment sheets and further relevant clarification/circular to adjudicate the matter afresh following the principles of natural justice. On remand, the Commissioner again took the same view viz. Cocoa Powder was not covered under the term Flour .....

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 contention was upheld by the Tribunal and on that basis the order of the Commissioner is set aside. After hearing the learned counsel for the parties, we are of the view that the approach of the Tribunal, in the aforesaid circumstances, is however unblemished and does not call for any interference. For this purpose, we may re-produce the operative portion of the order dated 29.12.2009 passed by the Tribunal in the first round by remitting the case back to the Commissioner on limited aspect whi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ut item 'flour' as appearing under the said DFIA's. Therefore there is force in the contention of the appellant that the imported item 'Cocoa Powder' is a flour and covered under the description of the license. Therefore, the only issue ten before us is with regard to chapter headings which according to the appellant are of no relevance to a transferee since no CTH number are appearing on the amendment sheets, after the licenses are transferred by the licensing authorities, a .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Latest Notifications:

    Dated      Category

20-7-2017 Cus (NT)

18-7-2017 IT

18-7-2017 CE (NT)

18-7-2017 CE

18-7-2017 GST CESS Rate

15-7-2017 Kerala SGST

14-7-2017 Andhra Pradesh SGST

14-7-2017 Cus (NT)

14-7-2017 Cus

13-7-2017 Co. Law

13-7-2017 Co. Law

13-7-2017 ADD

13-7-2017 ADD

12-7-2017 Jammu & Kashmir SGST

12-7-2017 Gujarat SGST

12-7-2017 Gujarat SGST

12-7-2017 CGST Rate

12-7-2017 UTGST Rate

12-7-2017 UTGST Rate

12-7-2017 IGST Rate

More Notifications


Latest Circulars:

19-7-2017 Income Tax

18-7-2017 Customs

17-7-2017 Customs

14-7-2017 Income Tax

13-7-2017 Central Excise

13-7-2017 Customs

13-7-2017 Central Excise

13-7-2017 Customs

7-7-2017 Income Tax

7-7-2017 Goods and Services Tax

More Circulars



|| 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