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M/s Hariyana Ship Breakers Ltd Versus Commissioner of Customs-Jamnagar

2015 (5) TMI 960 - CESTAT AHMEDABAD

Imposition of redemption fine - appellant imported vessels, ships for breaking purpose only and not for trading - Held that:- Tribunal in the case of RK Industries and Others Vs. CEC., Jamnagar [2015 (9) TMI 369 - CESTAT AHMEDABAD] set aside redempti .....

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Appeal No. : C/12040/2014 [Appn. No C/EH/13513/2014] - ORDER No. A/10729 / 2015 - Dated:- 11-5-2015 - Mr. P.K. Das and Mr. H.K. Thakur, JJ. For The Appellant : Shri Rahul Gajera, Advocate For The Respondent : Shri G P Thomas, Authorised Representati .....

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setting aside of the redemption fine and penalty. The appellant imported vessels, ships for breaking purpose only and not for trading. The Adjudicating Authority imposed redemption fine and penalty for violation of the import/export policy. It was fo .....

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tion fine and penalty. The Tribunal followed the earlier decision in the case of AG Enterprises and Others VS. CC (Preventive), Jamnagar, vide FO No. A/11210-11318/2014 dtd 8.7.2014. The relevant portion of the said decision is reproduced below: 4.2 .....

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opinion of Joint Director General of Foreign Trade New Delhi, surplus fuel stored in fuel tanks of vessels/ship brought for breaking up is classifiable under 89.08 along with the main vessel. In this regard, Para 18 & 19 of case law Cine Land Vs .....

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d. The JDGFT is a Senior Officer in the office of the DGFT. The reply is from the DGFT as per the letter-head. Therefore, obviously the JDGFT has issued it acting in the office of DGFT as per their internal procedures. There are thousands of importer .....

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ification required of a named authority in the body of a fiscal notification concerning exemption from Customs duty. Such a clarification required from only a named authority is a different requirement than the issue of a clarification on import poli .....

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