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 Nexus International Versus CC, Ludhiana

2016 (6) TMI 1069 - CESTAT NEW DELHI

Mis-declaration of goods - import of scull/ slag - import of hazardous waste - levy of redemption fine and penalty - Held that:- in this case on first check it was found that the HMS imported by the appellant having slag but after drawing the samples .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

f the Revenue that it was slag and hazardous waste is not sustainable as the said finding of the adjudicating authority is only on the basis of assumption and presumption which is not sustainable in the eye of law. - Benefit of doubt goes in favor 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

Advocate for the appellant-assessee Sh. M. R. Sharma, DR for the Revenue ORDER Per: Ashok Jindal: The appellant is in appeal against the impugned order wherein order of confiscation of slag has been confirmed by the ld. Commissioner (Appeals) and dir .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

examination on first check. Although, the samples were drawn but same has not been tested as the Institute for Auto Parts & Hand Tools Technology, Ludhiana returned back the samples with the remarks that the facility for testing of scull/ slag is .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nt and penalty of ₹ 1 lakh also. The said goods were directed to be re-exported by the appellant on payment of redemption fine and penalty. Aggrieved for the said order of re-export of the said goods, the appellant is before me. 3. Ld. Counsel .....

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 fine and penalty for home consumption. Therefore, there is a discrimination against the appellant and in that circumstances, the order to the extent for re-exportation immediately the hazardous goods after payment of fine and penalty be set-aside. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

hand, ld. AR submits that in the case of similar consignment imported by M/s Oasis Enterprises Pvt. Limited order of the adjudicating authority was challenged before the ld. Commissioner (Appeals) who set-aside the order of home consumption, therefor .....

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 this case on first check it was found that the HMS imported by the appellant having slag but after drawing the samples test cannot be done to ascertain the fact that the alleged scrap is actually slag or not and if it is slag whether it is of iron .....

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
  ↓     bird's eye view     ↓  


|| 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