GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (3) TMI 470 - MADRAS HIGH COURT

2016 (3) TMI 470 - MADRAS HIGH COURT - TMI - Writ petition - Grant of refund claim of duty and interest - No violation of conditions of the Notification No.44/2002 dated 19.04.2002 - Held that:- without going into the merits or with regard to the pendency of the appeal before the Customs, Excise and Service Tax Appellate Tribunal, Chennai, the refund claim made by the petitioner shall be directed to be considered by the 1st respondent within a reasonable time. - Petition disposed of - W. P. 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

itioner firm, engaged in quarrying and manufacture of granite produces and apparel products, filed a bill of entry No.04033 dated 06.05.2003 for the clearance of Hitachi Hydraulic Excavator with accessories against EPCG Licence dated 31.03.2003 in terms of Customs Notification dated 19.04.2002. He would further submit that on information, the petitioner's place of business was visited on 03.08.2011 by the District Revenue Intelligence officials, who found that the capital goods imported vide .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ied for the purpose of confiscation under Section 111(o) of the Customs Act, 1962 and for imposition of penalty under Section 114 A of the Act. Adding further, learned counsel for the petitioner submitted that a reply was filed to that notice, however, the 1st respondent, passed an order in original dated 10.09.2012 denying the notification benefit extended under Notification dated 19.04.2002. Against the said order, the petitioner preferred an appeal before the Commissioner of Customs (Appeals) .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

77; 37,08,580/- (D.D.No.394904 dated 05.09.2011 for ₹ 16,50,000/-, D.D.No.394958 dated 17.09.2011 for ₹ 12,33,580/- and Bank Guarantee encashed D.D.No.226209 dated 24.09.2012 for ₹ 8,25,000/-) The said application is kept pending. However, the 2nd respondent had informed the petitioner firm that the department had filed an appeal before the Customs Tribunal against the order in Appeal dated 11.07.2013. Hence, the petitioner is before this Court. 3. The learned Standing Counsel .....

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