Contact us   Feedback   Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (5) TMI 957 - CESTAT MUMBAI

2015 (5) TMI 957 - CESTAT MUMBAI - TMI - Confiscation of goods - Imposition of penalty on CHA - Redemption fine - Tribunal held that the appellant-exporter and CHA have completed all formalities and as the goods were handed over to the shipping agent, there is no control over the goods and therefore, in the circumstances, the appellant and CHA cannot be penalized - Held that:- Commissioner of Customs (Export) is directed to implement the order of this Tribunal within a period of three weeks and .....

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, DC (AR) ORDER Per: Shri Anil Choudhary This application under Rule 41 of CESTAT (Procedure) Rules, 1982 arises from Appeal No. C/1203/08-Mum, Final Order No. A/979-980/13/SMB/C-IV dated 18.12.2013. 2. The applicant is seeking the implementation of final order dated 18.12.2013 of this Tribunal against order of the Commissioner of Customs (Export), JNCH being order No. 102/2008 dated 14.8.2008, wherein without issue of LEO, the goods were loaded to vessel and sailed. Confiscation of the goods 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

ve completed all formalities and as the goods were handed over to the shipping agent, there is no control over the goods and therefore, in the circumstances, the appellant and CHA cannot be penalized. So far the redemption fine is concerned, this Tribunal held that since the goods were not available, redemption fine cannot be imposed. Accordingly, the appeal was allowed with consequential relief. The impugned order of the Commissioner of Customs (Export) was set aside. 4. Pursuant to passing of .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

application filed on 9.1.2015. During the pendency of the miscellaneous application, letter dated 19.3.2015 has been issued from office of the concerned Commissioner (Export) with reference to order of the Tribunal dated 18.12.2013: - The Department has preferred an appeal before the Hon'ble High Court against the subject CESTAT order as substantial question of law is involved. Since the matter is subjudice, your request for release of six shipping bills cannot be considered at this stage. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| 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