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. APM Terminals India Private Limited Versus The Assistant Commissioner of Customs (Un-cleared Cargo Cell) , M/s. Devmata Exim Pvt. Ltd., M/s. Nexus Electro Steel Limited,

Rejection of claim for recovery of demurrage charges - Writ petition - Validity of order - Seeking invokation of Article 226 of the Constitution of India - Held that:- when there is a dispute with regard to demurrage charges claimed by the petitioner as against the 2nd respondent, the same cannot be decided by this Court in the Writ Petition, when the 2nd respondent had paid the duty payable to the 1st respondent and the Dock officials had issued out of charge orders. The 1st respondent had righ .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

law character. The petitioner cannot force the 1st respondent to conduct an auction so as to recover the demurrage charges from the 2nd respondent, even though the 1st respondent does not have any control over the goods. - Decided against the petitioner - W.P.Nos.28224 & 28225 of 2015, M.P.Nos.1 to 1 of 2015 - Dated:- 8-3-2016 - M. Duraiswamy, J. For the Petitioner : Mr. P. Giridharan For the Respondents : Mr. Vikram Ramakrishnan, Mr. N. Balaji ORDER The petitioner has filed the above Writ Petit .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ommon order. 3. It is the case of the petitioner that they are off dock Container Freight Station, which provides facilities for storing Containers, including movement of Containers from and to Port, delivery of Containers to customers, facilitating movement of customs cleared Containers from and to Port, receiving of export and import cargo, stuffing and de-stuffing of containers. The petitioner, being a Container Freight Station, functions as per the guidelines issued by the Customs Department .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

to the Container Freight Station of the petitioner on 09.10,2014, 10.10.2014 & 11.10.2014 and 19.06.2013 & 20.06.2013. Though the containers arrived in October 2014 and July 2013, the 2nd respondent did not take steps to clear the Cargo within 30 days from the date of importation into India. Therefore, the petitioner issued a notice under Section 48 of the Customs Act to the 2nd respondent dated 06.11.2014 and 19.07.2013, stating that if the cargo is not cleared within 15 days from the d .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

take steps to clear the cargo stuffed in the containers. Therefore, the petitioner by letters dated 31.03.2015 and 18.11.2013 sought the permission of the 1st respondent to auction the goods. 4. In the Writ Petition in W.P.No.28225 of 2015, the 1st respondent, by order dated 16.06.2014, permitted the petitioner to auction the goods. Thereafter, the goods were scheduled to be auctioned by way of E-auction on 10.07.2014. In the meantime, the 2nd respondent had, on 09.07.2014 (i.e.) one day before .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rom the date of receipt of the said letters, the petitioner would be forced to auction the said goods. The 1st respondent issued the impugned orders dated 27.07.2015 and 15.07.2015 stating that the 2nd respondent had filed Bill of Entry dated 20.10.2014 and 07.07.2014 and paid the duty and once the customs duty was realized, the goods cannot be included in the Lot for fresh auction. 7. According to the petitioner, the demurrage charges for the Containers amount to ₹ 94,71,188/- (W.P.No.282 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ision concerning warehousing charges. It may be recalled that the auction took place for the purposes of recovering the warehousing duties and not for the purpose of recovering the customs duty in terms of Section 72 of the Act. It is also not possible to read Section 150(2)(b) as permitting appropriation of the sale proceeds towards the outstanding customs duty after meeting the expenses of the sale. The words and other charges, if any, payable in respect of the sale goods to the carrier, if th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ver the warehousing charges from the sale proceeds appears superior to the right of the Revenue to recover customs duty. 9. The learned counsel for the petitioner also relied upon Handling of Cargo in Customs Areas Regulations, 2009 wherein in Regulation 6(1)(f) it has been stated as follows: (f) no permit goods to be removed from the customs area, or otherwise dealt with, except under and in accordance with the permission in writing of the proper officer . 10. The learned counsel appearing for .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

make the dictum laid down in the division Bench of the Delhi High Court applicable to the present case. 11. On a perusal of the impugned orders, it is clear that the 1st respondent has considered all the aspects and passed speaking orders with reasons. On a perusal of the materials available on record, it is also clear that now the dispute is between the petitioner and the 2nd respondent for recovery of demurrage. For this, the petitioner cannot invoke Article 226 of the Constitution of India 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

 

 

 

 

 

what is new what is new
  ↓     Latest Happenings     ↓  

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

Forum: GST Invoice

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