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 (12) TMI 1401 - CESTAT MUMBAI

2015 (12) TMI 1401 - CESTAT MUMBAI - 2016 (335) E.L.T. 169 (Tri. - Mumbai) - Denial of provisional assessment of the goods as per the provisions of Rule 7 of the Central Excise Rules, 2002 - Held that:- Legislature intent is very clear inasmuch as regards the provisional assessment is concerned, which is indicative that the Assistant Commissioner or the Dy. Commissioner of Central Excise, as the case may be, may order allowing payment of duty on provisional basis. There cannot be any other view .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

me is in respect of the provisions of Section 18 of the Customs Act, 1962 asking the provisions assessment of duty on direction of the proper officer. That is to say when an import takes place, assessee cannot claim provisional assessment as matter of right. While the Central Excise Act and the Rules made thereunder (the provisions of Rule 7) which are reproduced herein above, authorized the Assistant Commissioner or Dy. Commissioner of Central Excise to allow the clearance of the goods on provi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

issue involved in this case is regarding the denial of provisional assessment of the goods as per the provisions of Rule 7 of the Central Excise Rules, 2002. 4. The brief facts filtering out to unnecessary details are that the appellant sought for provisional assessment for the year 2009 by a letter dated 28.1.2009. The adjudicating authority by Order-in-Original dated 8.4.2009 rejected the request for provisional assessment only on the ground that the appellant assessee had not cooperated with .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

provisional assessment. It is his submission that the lower authorities were in error in interpreting the provisions of Rule 7 of the Central Excise Rules, 2002. 6. The learned AR would reiterate the findings of the first appellate authority and also relies upon the judgment of the Hon'ble High Court of Kolkata in the case of Sachin Bhupendra Desai Vs. Union of India - 2009 (240) ELT 360 (Cal) for the proposition that the provisional assessment and clearance on payment of duty is not on abso .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Latest Notifications:

    Dated      Category

20-7-2017 Cus (NT)

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

12-7-2017 UTGST Rate

12-7-2017 UTGST Rate

12-7-2017 IGST Rate

More Notifications


Latest Circulars:

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

13-7-2017 Central Excise

13-7-2017 Customs

7-7-2017 Income Tax

7-7-2017 Goods and Services Tax

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