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 321 - BOMBAY HIGH COURT

2015 (12) TMI 321 - BOMBAY HIGH COURT - 2016 (332) E.L.T. 237 (Bom.) - Violation of Regulation 13(a) of the Customs House Agents Licensing Regulations, 2004 - Held that:- Commissioner refers to the entire materials, including the statements under section 108 of the Customs Act, 1962. These statements were relied upon. However, as held by the Tribunal, the core issue has been missed by the Commissioner. In para 19 of his order, the Commissioner refers to the admission in cross-examination by one .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

use Agent. He could not have been held guilty of violation of Regulation 13(a) of the said Regulations.

Tribunal holds that the absence of any finding by the Commissioner on such a vital aspect vitiates his order. Once there was a proper authorisation for clearance of the impugned consignment, then, Regulation 13(a) is not violated. This is a finding of fact based on factual material produced. It cannot be termed as perverse or vitiated by any error of law apparent on the face of 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

ing of this Notice of Motion (NMA/895/2015), by consent of both sides, we take up the Appeal itself for admission. 2) The Appeal of the Revenue challenges the order passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench dated 20th June, 2014. Mr. Jetly appearing in support of this Appeal would submit that the Tribunal seriously erred in overruling the order-in-original dated 18th April, 2013. That order could not have been set aside and by a one paragraph reasons. Apa .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

uments were handed over to the Respondent does not mean that the import is valid and legal. The importer himself was a person involved in flagrant violation of the law. The Customs House Agent should not have assisted him in this manner. In that regard, our attention is invited to the order-in-original and particularly paragraphs appearing at page 126 of the paper book, namely, paragraphs 20, 21, 22 and 23. 3) On the other hand, Mr. Desai, learned Senior Counsel appearing for the Respondent Agen .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

anded over. The Commissioner does not term the signatures on the same to be forged or fabricated or not genuine. Thus, these documents are not termed as bogus or fake. In these circumstances, the Appeal does not raise any substantial question of law and deserves to be dismissed. 4) We have, with the assistance of both Counsel, perused the short order of the Tribunal reversing that of the Commissioner. The principal charge was of violation of Regulation 13(a). That states that the Customs House 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

 

 

 

 

 

Advanced Search


Latest Notifications:

    Dated      Category

20-7-2017 Cus (NT)

20-7-2017 GST CESS Rate

19-7-2017 IT

19-7-2017 IT

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

More Notifications


Latest Circulars:

20-7-2017 Goods and Services Tax

19-7-2017 Goods and Services Tax

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

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