GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
What's New Case Laws Highlights Articles News Forum Short Notes Statutory TMI SMS More ...
Extracts
Home List
← Previous Next →

2016 (6) TMI 444 - CESTAT AHMEDABAD

2016 (6) TMI 444 - CESTAT AHMEDABAD - 2016 (344) E.L.T. 982 (Tri. - Ahmd.) - Benefit of penalty at reduced rate - Non payment of appropriate Customs Duty - DTA clearance - goods were imported against Duty Free Credit entitlement Certificate - Held that:- We find that undisputedly the appellant had imported inputs duty free packed in MS barrels availing the benefit of Notification No.53/2003Cus. Dt.31.03.2003; but failed to pay appropriate duty on the MS Barrels when cleared to Domestic Tariff Ar .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

conditions laid down under the provisions of Section 114A of Customs Act, 1962, in view of the principle of law laid down by Hon'ble Gujarat High Court in G.P. Presstress Concrete Works case (2012 (8) TMI 933 - GUJARAT HIGH COURT ) as such an option has not been extended to the Appellant by both the authorities below. - Appeal No. : E/921-922/2008 - ORDER No. A/10436-10437/2016 - Dated:- 19-5-2016 - DR. D.M. MISRA, MEMBER (JUDICIAL) AND MR. P.M. SALEEM, MEMBER (TECHNICAL) For the Appellant : Sm .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

out payment of appropriate Customs Duty leviable thereon nor obtained prior permission of the jurisdictional Assistant Commissioner/ Deputy Commissioner of Central Excise, as required under the said notification read with sub-Para (d) of Para 6.15 of Foreign Trade Policy (FTP), 2004-09. Thus, Customs duty amounting to ₹ 1,22,972/- for the period from 07.12.2005 to 31.3.2006 was found to be recoverable and accordingly demanded from the Appellant. On adjudication, the demand was confirmed an .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

uire any permission, being not covered under the Notification No. 52/2003-Cus dated 31.3.2003. Also, she has submitted that the demand of customs duty from them was erroneous. She has contended that in view of the judgment of the Hon'ble Supreme Court in the case of Commissioner vs. West Coast Gases Limited - 2003 (155) ELT 11 (SC), there is no requirement for reversal of credit availed on packing materials when received along with cenvatable inputs. Hence, on this analogy, they were not req .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

phylactics (I) Limited - 2006 (195) ELT 325 (Tri. Bang.) are not applicable to the facts of the present case. The Ld. Advocate further submitted that since the issue involved in the present case relates to interpretation of Notification No. 53/2003-Cus, therefore, imposition of penalty under Section 114A of Customs Act, 1962 is not warranted and not sustainable in law. Further she submitted that in view of the judgment of Hon'ble Gujarat High Court in a catena of cases, including in the case .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Latest Notifications:

    Dated      Category

20-7-2017 Cus (NT)

20-7-2017 GST CESS Rate

19-7-2017 IT

19-7-2017 IT

18-7-2017 IT

18-7-2017 CE (NT)

18-7-2017 CE

18-7-2017 GST CESS Rate

15-7-2017 Kerala SGST

14-7-2017 Andhra Pradesh SGST

14-7-2017 Cus (NT)

14-7-2017 Cus

13-7-2017 Co. Law

13-7-2017 Co. Law

13-7-2017 ADD

13-7-2017 ADD

12-7-2017 Jammu & Kashmir SGST

12-7-2017 Gujarat SGST

12-7-2017 Gujarat SGST

12-7-2017 CGST Rate

More Notifications


Latest Circulars:

19-7-2017 Goods and Services Tax

19-7-2017 Income Tax

18-7-2017 Customs

17-7-2017 Customs

14-7-2017 Income Tax

13-7-2017 Central Excise

13-7-2017 Customs

13-7-2017 Central Excise

13-7-2017 Customs

12-7-2017 Goods and Services Tax

More Circulars



|| 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