Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

M/s Pushpanjali Logistics Versus Commissioner of Customs (General) , New Delhi

Validity of Commissioner's order - Revokation of CHA licence - Violation of clear procedure under Regulation 20 and mandated procedure under Regulation 22 - Held that: there was no notice contemplated under Regulation 22(1) or the nomination of enquiry authority as specified therein, ever emanated from the respondent, who is the jurisdictional Commissioner. Also the inquiry report dated 20.09.2012 by Shri KGVN Surya Teja, Dy Commissioner of Customs, SUB, Mumbai was wholly unauthorised as the res .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

our of appellant - Appeal No. C/60022/2013-CU (DB) - Final Order No. C/A/53807/2015-CU(DB) - Dated:- 9-12-2015 - G Raghuram, President And R. K. Singh, Member (T) For the Appellants : Ms Reena Rawat & Mr Piyush Kumar, Advs For the Respondent : Mr Amresh Jain, DR ORDER Per G. Raghuram The appellant is a Customs House Agent (CHA). The appeal is preferred against the order dated 29.07.2013 of the Commissioner of Customs (Import & General). New Customs House, New Delhi whereby in purported e .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

merits. Since the appeal succeeds on the ground of lack of jurisdiction, it is not necessary to analyse challenge of the impugned order on merits of the decision. 2. Ld. counsel for the appellant has presented a list of dates, on which there is no contest by the respondent Revenue. 3. To the extent relevant and material, the chronology of events reveals that on 09.07.2008, the Commissioner, Customs (Gen), Mumbai was intimated by Directorate of Revenue Intelligence that the appellant's Mumba .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ner of Customs, SIIB, Mumbai to conduct enquiry into the alleged misconduct of the appellant.; On 20.09.2012, the Enquiry Officer furnished his report. On 07.11.2012, the respondent issued a Show Cause Notice enclosing a copy of the enquiry report, drawn up by the Dy. Commissioner of Customs, SUB, Mumbai and proposed revocation of appellant's CHA licence and forfeiture of security deposit, on the basis of recommendations and conclusions in the enquiry report dated 20.09.2012. The impugned or .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

n such notice) and should further intimate to the CHA, the factum of having nominated a specified Dy. Commissioner or Asst. Commissioner of Customs to whom a written statement of defence should be submitted by the CHA. The appellant further contends that the enquiry officer whose report dated 20.09.2012 was the basis for the impugned order, was not nominated by the respondent. He was appointed by the Commissioner of Customs, Mumbai. This is a patent and fatal infirmity which vitiates the whole p .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ce were not framed by the respondent. Appellant has also contended that the satisfaction as to existence of grounds for potential revocation of the licence, is a satisfaction to be arrived at by the jurisdictional Commissioner and cannot be abdicated by the authority or usurped by the Mumbai Commissioner, who has no power to revoke appellant's licence, under Regulation 20 of CHALR, 2004. 5. Pursuant to an Interlocutory Order dated 28.10.2015, the ld. Departmental Representative was directed .....

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 by the Mumbai Commissioner and not by the respondent; that the Delhi Commissioner had merely issued the Notice dated 07.11.2012 on the basis of the enquiry report dated 20.09.2012 drawn up by the Dy. Commissioner, SUB, Mumbai; and that this Notice was based on no enquiry conducted by any officer appointed by the respondent. 6. Regulation 20 of the 2004 Regulations authorises the Commissioner of Customs, subject to provisions of Regulation 22 to revoke the licence of a CHA and order for forfeit .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

h Commissioner, a written statement of defence and to specify in the said statement whether the licencee desires to be heard in person by the Dy. Commissioner of Customs or Asst. Commissioner of Customs. Clause (2) of the Regulation 22 authorises the Commissioner of Customs, on receipt of the written statement, or where no such statement is received within the time specified in the notice referred to, to direct Asst. Commissioner of Customs or Dy. Commissioner of Customs to inquire into grounds .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

findings. Clause (6) requires the Commissioner of Customs to furnish to the licencee a copy of the report of the enquiry authority and to call upon the CHA to submit within the specified time, any representation that he may desire to make against findings of the enquiry authority. Clause (7) provides that the Commissioner of Customs, after considering the report of the enquiry officer and the representation thereon, if any, made by the licencee shall pass such order as appropriate in the circums .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Customs shall invite applications for grant of such number of licences as assessed by him. Regulation 5 sets out the procedure for application and provides that an application shall be made to the jurisdictional Commissioner. The contents of such application are also specified in this Regulation. Regulation 7 delineates the procedure for scrutiny of an application and Regulation 8 provides for examination of an application for licence. Regulation 9 specifies that the Commissioner of Customs sha .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ns of the CHA. Regulations 14 to 19 are in the nature of house keeping provisions, such as change in directors of the company, change in constitution of company, change in constitution of a concern, engagement of persons qualified in the examination referred to in Regulation 8, maintenance and inspection of accounts and employment of persons. Regulation 20 is the substantive provision enumerating the power to suspend or revoke the licence. Regulation 21 authorises the prohibition of operation of .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

y which may exercise the power of suspension or revocation of licence and by following the procedure mandated under Regulation 22 is the same authority. No other inference is legitimate since the process mandated under Regulation 22 is for due exercise of the power of suspension or revocation of CHA licence, authorised under Regulation 20. The procedure mandated under Regulation 22 thus is that the jurisdictional Commissioner (authority which issued the CHA licence) must alone issue a notice in .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     Latest Happenings     ↓  

Forum: GST Invoice

Forum: GST on RCM on rent in a unregistered state

Forum: COMPOSITION SCHEME

Article: Websites of Government Departments need lot of improvement. We are noticing detoriations in them for example, case of website of ITAT.

Highlight: Levy of additions tax u/s 115O on distribution of dividend - shares of its profits declared as distributable among the shareholders is not impressed with the character of the profit from which it reaches the hands of the shareholder - not to be bifurcated as agriculture and non-agriculture dividend - SC

Highlight: Rate of GST on old and scrap buses - 28% or 18% - at such initial tender process initiated by the Respondents-KSRTC, the present petitions filed by the petitioners are premature and misconceived and do not require any interference by this Court at this stage. - HC

Forum: Rent a cab operator

Highlight: In view of amendment made u/s 132A of the Income Tax Act, 1961 by Finance Act of 2017, the 'reason to believe' or 'reason to suspect', as the case may be, shall not be disclosed to any person or any authority or the Appellate Tribunal, SC dismissed the appeal of the assessee

Highlight: Validity of Assessment Order - period of limitation u/s 153 (2A) is applicable even if the entire order was not set aside but matter was remanded back for for limited aspects with directions - HC

News: Note ban was a shake-up, achieved its main objectives

Notification: Amendments in the notification No.5/2017- Integrated Tax (Rate) dated the 28th June, 2017.

Highlight: Levying interest u/s 234C - interest is to be charged on the returned income and not on assessed income.

Highlight: Accrual of income - sale of right to develop and sell incentive FSI under LOI - till the conditions of LOI are fulfilled transfer is not complete and income does not accrue to the assessee

Highlight: TPA - determination of ALP - TP adjustment by applying Bright Line Test (BLT) is not sustainable on protective basis having no statutory mandate.

Highlight: Safeguard Duty - Advance License Scheme - as there is no exemption from safeguard duty leviable under Section 8C, which is imposed on the goods imported from China, the importer has to pay safeguard duty

Highlight: Manufacture - process of cutting of waste plastic container - Such plastic containers before and after cutting are nothing but waste / scrap - Not a manufacturing activity as no new product emerges.

News: NITI Aayog and Govt. of Assam organizes workshop on health sector reforms in Guwahati; launches SATH- Sustainable Action for Transforming Human Capital

Notification: Seeks to amend notification no. 5/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of refund on corduroy fabrics

Notification: Seeks to amend notification no. 2/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions

Forum: GSTR 3B Rectification

Notification: seeks to exempt Skimmed milk powder, or concentrated milk

Notification: Seeks to amend notification no. 2/2017- integrated tax(rate) dated 28.06.2017 to give effect to GST council decisions regarding GST exemptions.

Forum: 3B mistake

Notification: Seeks to amend notification no. 1/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates

Notification: Seeks to amend notification no. 1/2017- integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.

Forum: GST - TRAN1 - filed - Data uploaded with Remarks Processed with Error - Not coming in Electronic credit ledger - need suggession guidance

News: Notification Issued For GST Actionable Claim On Branded Food Products

Highlight: Classification printed computer stationary/manifold Business Forms - to be classified under Chapter Heading 4820.00 or under Chapter Heading 4901.90 - items like A4 sheets, advertisement and job card to be classified under Chapter 49

Article: RCM Applicability to persons not liable to get registered us 23(1)

Article: Credit of unsold stock [Section 140(3)] - Actual Credit as well as Notional Credit - Part-I - GST Transitional provisions

News: GST Refund - Blockage of Working Capital of Exporters - earlier also there was a normal blockage of funds for a period of 5-6 months at least

News: Clarification about Transition Credit - ₹ 1.27 lakh crore of credit of Central Excise and Service Tax was lying as closing balance as on 30th June, 2017 - claim of credit of ₹ 65,000 crore is not unexpected

Article: 20 Things You must know about E Way Bills in GST Law

Article: MISTAKES IN DRAFTING

Forum: Duty Drawback- Urgent

Highlight: The Customs and Central Excise Duties Drawback Rules, 2017 and All Industry Rates (AIRs) of Drawback related changes -reg. - Circular

Highlight: The definition of "subsidiary company" or "subsidiary" u/s 2(87) of the Companies Act, 2013 shall come into force w.e.f. 20-9-2017

Highlight: Central Government notified the All Industry Rates of Duty Drawback Schedule w.e.f. 1.10.2017 - Notification

Notification: All Industry Rates of Duty Drawback Schedule w.e.f. 1.10.2017

Circular: Investment by Foreign Portfolio Investors in Corporate Debt Securities Review

Notification: Exemptions on supply of services under UTGST Act

Notification: Rates for supply of services under UTGST Act

Notification: Exemptions on supply of services under IGST Act

Notification: Rates for supply of services under IGST Act

Notification: List of Exempted supply of services under the CGST Act

Notification: Rates for supply of services under CGST Act

Highlight: Acceptance of deposits by companies from its members - conditions relaxed in case of Specified IFSC Public company and a private company - Rule 3 amended

Notification: Rate of exchange of conversion of the foreign currency with effect from 8th September, 2017

News: Tax Payers Advised To Confirm Identities Of Income Tax Search Authorities

Notification: Amendment in Appendix 3 (SCOMET items) to Schedule- 2 of ITC (HS) Classification of Export and Import Items 2012



|| 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