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

2015 (12) TMI 1251 - CESTAT CHENNAI

2015 (12) TMI 1251 - CESTAT CHENNAI - TMI - Refund of Additional Customs duty - Held that:- Commissioner (Appeals) should grant fair opportunity to the appellant to explain its case. Since, prima facie , it appears that the appellant by the aforesaid averment and evidence has discharged its burden of proof, the authority should examine thoroughly to satisfy the law as to the eligibility of refund of Additional Customs duty claimed by the appellant. - Since the matter has travelled a lot, learned .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

issioner (Appeals) has not applied his mind to examine plethora evidences available at pages 70-129 of the appeal folder of the Tribunal. He has totally failed in his duty drawing abrupt conclusion recording that certain documents were facsimile copy of invoices. 2. Learned counsel submits that it is necessity of law to examine whether the goods suffering additional Customs duty imported and goods traded were same suffering sales tax.But that was not done by the appellate authority. There is 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

 

 

 

 

 



|| 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