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 (3) TMI 1070 - CESTAT AHMEDABAD

2015 (3) TMI 1070 - CESTAT AHMEDABAD - 2015 (324) E.L.T. 705 (Tri. - Ahmd.) - 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

(DE) in the person of CHA REP”. Non mention of a specific noting that ‘identity 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ppellant. Sh. T.Vishwanathan argued that the re-credit of DEPB licences have been 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 clea .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

y of imported rubber at the time of exports. It was the case of the appellant 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 .....

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-export no DEPB re-credit can be allowed in the Licences. 4. Heard both sides 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 .....

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:

21-7-2017 Goods and Services Tax

20-7-2017 Goods and Services Tax

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

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