Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (3) TMI 1033 - CESTAT MUMBAI

2016 (3) TMI 1033 - CESTAT MUMBAI - 2016 (336) E.L.T. 114 (Tri. - Mumbai) - Invokation of Section 11 of the Customs Act, 1962 - Prohibition on goods imported through Notification No. 1/64-Cus dated 18th January 1964 under section 11 - Import of parts of air conditioners but were found to lack country of origin marks, therefore, violation of section 117 of Trade and Merchandise Marks Act, 1958 - Held that:- the two lower authorities have not ascertained and rendered a finding on the applicability .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

authorities have failed to take note of the altered provisions of the statute and appear to have taken recourse to a provision in notification issued under section 11 of Customs Act, 1962 without examining substantive compliance on the part of the importer or whether the exclusionary clauses of the primary notification were available to the importer. Therefore, Section 11 ibid can not be invoked. Decided in favour of appellant - Appeal No. C/938/2004 - Order No. A/86297/16/CB - Dated:- 10-9-201 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

for assessment under Customs Act, 1962 but upheld the confiscation of goods and imposition of penalty. 2. The appellant imported parts of air conditioners' with a declared value of ₹ 7,56,340/- vide Bill of Entry no. 101/2.4.2004. Upon inspection and comparison with contemporary imports, the value was enhanced to ₹ 18,57,145/-. Some of these goods, with revised value of ₹ 5,36,769/- were found to lack country of origin marks on them or on the packages in which these were i .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

duced the penalty to ₹ 50,000/- and the redemption fine to ₹ 1,00,000/-. Hence this appeal by importer on the ground that packing list did indicate the origin of the goods and that curable defects should not have been visited with penal action. 3. We have heard both sides and find that the issue lies within the narrow compass of propriety of invoking of section 11 of Customs Act, 1962. This provision in the statute enables the Central Government to ban the import and export of goods .....

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