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 →

RAHUL JHAGHARIA Versus UNION OF INDIA & ORS.

Maintainability of writ petition - writ petitioner had mis-described the goods and also had them under valued. - Held that:- Since the respondents did not use any affidavit either before the Trial Court or before this Court nor did Mr.Saraf dispute the correctness of the contents of the Office Notes appearing at pages 63 and 64 the contents of the Office Notes dated 6th June, 2013 and 14th June, 2013 appearing at pages 63 and 64 of the stay petition are deemed to have been duly proved by the wri .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

he subject matter of challenge in the appeal is an order dated 1st October, 2015 by which the writ petition was summarily dismissed. The facts and circumstances of the case, briefly stated, are as follows: The writ petitioner an importer lodged a Bill of Entry dated 30th April, 2013 describing the goods imported as general purpose machinery oil belonging to tariff heading 27101980 @ US$ 450 per MT. On the aforesaid basis the writ petitioner deposited on 3rd May, 2013 a sum of ₹ 5,32,064/-. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

incurring several demurrage and detention we pray for immediate release of our B/E. We do not desire any SCN/AO/PH. A summon was thereafter issued to the writ petitioner under Section 108 of the Customs Act, 1962 on 7th May, 2013. No copy of the summons has been disclosed by the writ petitioner nor did the writ petitioner in fact disclose the letter dated 6th May, 2013 indicated above. In reply to the summon dated 7th May, 2013, the writ petitioner wrote a letter dated 8th May, 2013 admitting 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

n as per law. They also admitted that they had committed an offence and prayed for condonation thereof. They also prayed for early release of the goods considering that they are liable to recurring demurrage and detention charges. There is as such, no manner of doubt that the writ petitioner himself admitted the offence. He agreed to enhancement of value. He admitted the fact that he has mis-declared the goods. He also agreed to accept any decision, which the authorities may take in accordance w .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e subject to payment of fine of ₹ 17 lakhs. Penalty of ₹ 8,50,000/- was also imposed under Section 112 of the Customs Act, 1962. The office note dated 14th June, 2013 appearing at page 64 of the Stay Petition goes to show that the goods imported by the writ petitioner were SAE - 40 Grade Engine Oil and not General Purpose Machinery Oil [Medium Grade] as declared in the Bills of Entry. It is not in dispute that the authorities thereafter issued a challan dated 27th June, 2013, valid u .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

wo bill of entries lodged on 30th April, 2013. We already have indicated that the other bill of entry has not been disclosed. In the aforesaid background of admitted facts, the case made out by the writ petitioner is as follows:- a) the writ petitioner gave up his right to raise objection at the instance of customs officials; b) that the petitioner was not liable to make payment; c) that he is entitled to refund, and d) that he intends to prefer an appeal but he could not succeed in doing so bec .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

o prefer an appeal is doubtful because the orders were passed by the authorities pursuant to the request made by the writ petitioner itself. We should not, however, be deemed to have expressed any final opinion in that regard because the appeal, if any, is to be filed before the Tribunal and not before us. Whether the writ petitioner is entitled to refund is also a matter, which is not the subject matter of this writ petition. Therefore, we are not called upon to express any opinion with regard .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rrespondingly creates obligation on the part of the Statutory Authority or the State within the meaning of Article 12 of the Constitution of India. Reference in this regard may be made to the judgment in the case of Ayaaubkhan Noorkhan Pathan Vs. State of Maharashtra And Others reported in (2013) 4 SCC 465 which reads as follows:- A writ petition under Article 226 of the Constitution is maintainable either for the purpose of enforcing a statutory or legal right, or when there is a complaint by t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

on, summons or notice or sending it by [registered post or by such courier as may be approved by the Commissioner of Customs]; (b) if the order, decision, summons of notice cannot be served in the manner provided in clause (a), by affixing it on the notice board of the customs house. No other statutory right was relied upon by the writ petitioner. Section 153, according to us, lays down the procedure as regards service of any order or decision, we do not think, it creates any substantive right 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

the amount on 27th June, 2013 itself and had the goods released. The fact that he promptly made the payment without any let or demur is ample evidence of the fact that the orders of adjudication including the order directing payment of fine, penalty etc. were accepted by him. He is now estopped from contending otherwise. It may also be contended that the writ petitioner waived its right if any under section 153 of the Customs Act. Reference may in this regard be made to the judgment 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

 

 

 

 

 

what is new what is new
  ↓     Latest Happenings     ↓  

Article: SERVICES UNDER REVERSE CHARGE UNDER GST REGIME

Forum: Duty Drawback & Input Credit - under GST

Forum: Excise duty credit on finished stock at additional place of business.

Forum: Credit on Repair of Company Car & Its Insurance

Highlight: Rate of exchange of conversion of the foreign currency with effect from 22th September, 2017 - Notification

Highlight: Companies (Acceptance of Deposits) Second Amendment Rules, 2017 - Notification

Highlight: Implementing Electronic Sealing for containers by exporters under self-sealing procedure prescribed by Circular 26/2017-Cus dated 1st July, 2017 and Circular 36/2017 dated 28 th August, 2017. — reg. - Circular

Highlight: Amendment to Paragraph 2.72 (b) of the Handbook of Procedures of the Foreign Trade Policy (FTP) 2015-20 - Public Notice

Notification: Amendment in Appendix 3 (SCOMET items) to Schedule- 2 of ITC (HS) Classification of Export and Import Items 2012

Circular: Amendment to Paragraph 2.72 (b) of the Handbook of Procedures of the Foreign Trade Policy (FTP) 2015-20

Notification: Companies (Acceptance of Deposits) Second Amendment Rules, 2017

Notification: Rate of exchange of conversion of the foreign currency with effect from 22th September, 2017

Forum: Trans1 return

News: Exchange Rate of Foreign Currency Relating To Imported and Export Goods Notified

Circular: Promote the officers of the Indian Revenue Service (Customs and Central Excise) to the grade of Principal commissioner of customs, GST & CX

Circular: Allocate the charges amongst the Members of the Central Board of Excise and Customs

Circular: Strategy for audits in 2017-18 consequent to GST - Audit by Central Excise and service Department to continue for the accounting year 2016-17 and for the past period

Circular: Appoint the IRS (C&CE) officers as Principal Commissioner (Revision Application) and ex-officio Additional Secretary

Circular: Time limit for filing intimation for composition levy under Rule 3(1) of the CGST Rules, 2017 extended to 16-8-2017

Circular: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Central Goods and Service Tax Rules, 2017

Circular: C.B.E. & C. Advisory on Customs related matters on introduction of Goods and Services Tax regime

Circular: List of Reduced Tax Liabilities under GST regime in comparison to present combined Indirect Tax rates

Circular: Works Contract for construction of Flats, Complex — Builders to pass on GST benefit to buyer otherwise anti-profiteering provisions of Section 171 of GST Act to apply

Circular: Clarification regarding applicability of section 16 of the IGST Act, 2017, relating to zero rated supply for the purpose of Compensation Cess on exports – Regarding.

Circular: Clarification on Inter-state movement of various modes of conveyance, carrying goods or passengers or for repairs and maintenance- regarding

News: RBI Reference Rate for US $

Highlight: Addition u/s 23(1)(a) - deemed rent - once the property is let out and at any point of time this remained vacant during the same cannot be brought to tax under the head House properties income.

News: Haryana constitutes screening committee on anti-profiteering

Highlight: Valuation of imported goods - it is necessary to re-examine the matter of both license agreement as well as supply contract simultaneously, to see if the enhanced royalty was in the guise of adjustment of the price of components.

Notification: Levy of anti dumping duty on New/unused pneumatic radial tyres with or without tubes and/or flap of rubber (including tubeless tyres) having normal rim dia code above 16 originating in, or exported from China PR

Highlight: Cenvat credit availed on Club Membership for the Director is not admissible as it cannot be said to be remotely connected with the activity of manufacture

Circular: Amendments in Hand Book of Procedures 2015-20 –reg.

News: Jaitley asks biz not to wait till last day to file GST returns

Circular: Implementing Electronic Sealing for containers by exporters under self-sealing procedure prescribed by Circular 26/2017-Cus dated 1st July, 2017 and Circular 36/2017 dated 28 th August, 2017. — reg.

Article: 20 Things You must know about E Way Bills in GST Law

Article: ‘DUTY DRAWBACK’ CANNOT BE EQUATED WITH ‘REBATE OF DUTY’

Highlight: Notification regarding GST rate for branded cereal, pulses and flour

News: Notification regarding GST rate for branded cereal, pulses and flour

Highlight: Anti-dumping duty on import of bus/truck tyres from China

Highlight: Cabinet approves Extension of time period of the Scheme "Special Industry Initiative for J&K" (Sll J&K) - Udaan

Highlight: Non-payment of service tax - maintenance and repair charges - appellants had knowingly and deliberately shown the repair charges as job work charges to mislead about their taxability - demand confirmed.

Highlight: BAS - execution of the project of smart card for vehicle registration – implementing the SOC-VRC project - The fact that the Government has outsourced some part of the work and paid certain consideration for such outsourced work, does not make the activity subject to service tax.

News: Cabinet approves Extension of time period of the Scheme "Special Industry Initiative for J&K" (Sll J&K) - Udaan

Highlight: Constitution of National Anti-profiteering Authority (NAA) under GST-reg. - Trade Notice

Highlight: Amendments in Hand Book of Procedures 2015-20 –reg. - Various amendments are made in Chapter-4 of Hand Book of Procedures 2015-2020.

Circular: Constitution of National Anti-profiteering Authority (NAA) under GST-reg.

Highlight: Sharing of expenses - BAS - promotion of business of group companies - sharing of expenditure for common facilities cannot be treated as service by one to another in such arrangement.

News: RBI Reference Rate for US $

Article: Credit of unsold stock [Section 140(3)] - Actual Credit as well as Notional Credit - Part-I - GST Transitional provisions

Circular: Certain Clarifications sought on Construction Services provided in the Real Estate Sector – reg.



|| 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