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 →

2016 (2) TMI 137 - CESTAT NEW DELHI

2016 (2) TMI 137 - CESTAT NEW DELHI - 2016 (335) E.L.T. 89 (Tri. - Del.) - Re-import of export goods for repair - failure to export within 6 months - exemption from Customs duty in terms of notification No. 158/95 Cus - 100% EOU - Held that:- As EOU the appellant is eligible for duty free import which includes goods re-imported within three years from the date of exportation for repair or reconditioning. They have a general B 17 Bond for binding themselves for due exportations of goods. While 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

ther exemption notification. - Demand of customs duty in the present case is not sustainable - Decided in favor of assessee. - Customs Appeal No. 553 of 2010 - Final Order No. 53857/2015-CUS (DB) - Dated:- 30-12-2015 - G. Raghuram, President And B. Ravichandran, Member (T) For the Appellants : Shri Priyadarshi Manish & Ms Anjali Manish, Advs For the Respondent : Shri Ranjan Khanna, DR ORDER Per B Ravichandran This appeal is against order dated 30.6.2010 of Commissioner of Customs, ICD, T .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

d be re-exported within six months of date re-importation. Proceedings were initiated against the appellant for failure to fulfill this condition in respect of 178 pieces of picture tubes. The learned Commissioner vide the impugned order confirmed the demand of Customs duty of ₹ 24,20,800/- and ordered appropriation said amount from the Bank guarantee provided by the appellant at the time of re-import of defective items. 2. Learned Counsel for the appellant submitted that all the re-import .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

that they have executed a B17 Bond, all the goods imported by them are duly entered in their records and duty liability are debited in Bond account. All the conditions stipulated in the said notification No. 52/2003 have been fulfilled by them. He further submitted that the Hon'ble Supreme Court in Share Medical care vs. Union of India [(2007) 4 SCC 573] held that if an applicant does not claim benefit under a particular notification at the initial stage, he is not debarred, prohibited or s .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

The learned AR further submitted that it is not open to the appellant to opt for another exemption notification after a gap of many years as this deprives the department to stipulate and monitor the conditionalities of such exemption at the time of re-import. 4. We have heard both the sides and examined appeal records. The admitted facts of the case are that the appellant is operating as EOU; executed necessary general bond and following required procedures under the scheme. While re-importing .....

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)

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:

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

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