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 →

Balkrishna Industries Ltd Versus Commissioner of Customs-Kandla

Denial of re-credit of DEPB Licences - appellant did not apply for re-export of rejected goods to Commissioner Customs as per CBEC Circular No. 75/2000 dt 11/9/2000 and secondly due to the fact that the identify of the re-exported goods was not specifically certified to be established by the Customs Officers - Held that:- Once a permission has been granted by the DC, Mundra it can not be said that appellant should have applied to the Commissioner for necessary permission. If DC was not the prope .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ty established’ can not be made as the grounds that identify of the goods was not established. Rather non-mentioning of any comment on identity of goods established has to be inferred in favor of the appellant in view of the clear intention/request as made in their letter dt 17/5/2012 and it has to be held that identity of the goods was established. - Decided in favour of assessee. - Appeal No : C/13864/2013 - Order No. A/10218 / 2015 - Dated:- 2-3-2015 - Mr. P.K. Das and Mr. H.K. Thakur, JJ. Fo .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

een demand on the twin grounds that appellant did not apply for necessary permission to Commissioner Customs, as required under Circular No. 75/2000 case dt. 11/9/2000 and also due to the fact that identity of the goods being re-exported was not established. Learned Advocate argued that 613.077 MTs of Butadiene Rubber powder was imported under B/E No. 6143675 dt 1/3/2012 and B/E No. 6390437 dt 28/3/2012 which were cleared on debiting of duty of ₹ 2,55,57,937/- through 26 DEPB licences as p .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

that not raising any objection at the time of export means that the identity of the goods was established as all the relevant details like Import Invoice, packing list and the quantity was duly indicated in the shipping bills filed by the appellant. Learned Advocate made the Bench go through the relevant letter dt 17/5/2012 written to the DC, Mundra & relevant shipping bill. It was his case that it is not the fault of the appellant if, the said letter dt 17/5/2012 was not put up to Commissio .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

and perused the case records. The re-credit of DEPB Licences has been rejected by the adjudicating authority on two grounds. First reason is that appellant did not apply for re-export of rejected goods to Commissioner Customs as per CBEC Circular No. 75/2000 dt 11/9/2000 and secondly due to the fact that the identify of the re-exported goods was not specifically certified to be established by the Customs Officers. It is observed from the case records that appellant Vide Letter BKT: IMP: 2012-13 .....

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
  ↓     Update Alerts     ↓  


|| 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