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

2016 (5) TMI 738 - CESTAT BANGALORE

2016 (5) TMI 738 - CESTAT BANGALORE - TMI - Relinquishment of goods - Import of electric goods during 1995-96 - cleared under warehousing bill of entry and kept in warehouse - Seeked permission for re-export of goods after paying the penalties imposed - Appellant contended that Customs all along have been careless and the result has been that their part goods have been auctioned without any intimation to them and that remaining goods of 12 consignments were also not in the condition to be re-exp .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

penalties which are payable as per provisions of Section 68 of the Customs Act 1962. - Decided in favour of appellant - C/557/2006-DB - Final Order No. 20274/2016 - Dated:- 12-2-2016 - Smt. Archana Wadhwa, Judicial Member and Shri Ashok K. Arya, Technical Member For the Appellant : Shri N. Anand, Advocate For the Respondent : Shri Pakshi Rajan, AR ORDER Appellant is in appeal in respect of certain electric goods which he imported during 1995-96 though goods were cleared under warehousing bill 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

tant Commissioner for de novo adjudication. Against the Commissioner (Appeals) order where he had remanded the matter to Assistant Commissioner, Department went in appeal before the Tribunal and Tribunal issued orders that the matter be decided by Commissioner (Appeals) himself as Commissioner did not have power to remand the case back for de novo consideration by the original adjudicating authority. 1.2. Commissioner (Appeals) passed another order confirming the original order of the lower auth .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

with the law. Meanwhile the appellants had gone for examination of the goods and they found out that out of the 16 bonded consignments/goods 4 consignments had already been auctioned by Customs without any intimation to them and remaining 12 consignments/goods were found to be in open condition. However the Assistant Commissioner in his order dated 07.04.2006 allowed the appellant to re-export the goods in consequence of Tribunal s order dated 08.02.2005 mentioned above. 1.2.1. The appellants po .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

. 132/2006 dated 25.09.2006 confirming the order-in-original dated 06.04.2006 passed by Assistant Commissioner. Against this order appellants are before this Tribunal. 2. The appellants mainly contend that Customs all along have been careless and the result has been that their part goods have been auctioned without any intimation to them and that remaining goods of 12 consignments were also not in the condition to be re-exported as they had all been opened as the goods were being readied to be a .....

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