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 (8) TMI 428 - CESTAT ALLAHABAD

2016 (8) TMI 428 - CESTAT ALLAHABAD - 2016 (340) E.L.T. 532 (Tri. - All.) - Permission to file manual shipping bill –advance authorization scheme –Held that: - the Customs Duty subsequently paid by the appellant is also the Customs Duty paid upon importation – appellant entitled to file manual shipping bill. - Imported goods re-exported – drawback under section 74 – Held that: - The Customs authority directed to examine the goods under export in order to satisfy themselves that the goods are .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

eal is whether the learned Commissioner is justified in refusing permission to file manual shipping bill and whether the duty of Customs paid by the appellant subsequent to import on goods which were earlier imported under the advance license scheme, is a duty paid upon importation or not. 2. The brief facts are that the appellant M/s Reckitt Benckiser Healthcare India Private Ltd. having their manufacturing unit at Baddi, Dist Solan imported certain packing materials for use in the manufacture .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

inished material from the above referred imported packing material, at the manufacturing facility at Baddi, therefore, they would be exporting the said packing materials to one of the appellant unit located in UK. Under the circumstances they informed that they are paying the Customs duty along with interest for the purpose to discharge the export obligation under the Advance License. It was also intimated that the goods proposed to be exported are the same goods which were imported, and payment .....

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 Customs Act. As no permission was being granted for more than 5 months, the appellants prayed for passing of a speaking order, waiving the formality of show cause notice. The Principal Commissioner by the Order-in-Original dated 14/03/16 rejected the request for permission to file manual shipping bill under Section 50 read with Section 74 of the Customs Act, observing that the impugned goods having been imported without payment of duty against Advance License, in terms of conditions of exempt .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

s and claim of drawback under Section 74, as and when that is to be decided after re-export has taken place and goods identified. Since no such re-export has taken place any discussion on the admissibility of the claim under Section 74 ibid is premature. He further observed that the impugned goods being the goods which have been imported into India and upon which no duty has been paid on importation, are clearly out of the preview of the provisions of Section 74 of the Customs Act. 3. The learne .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rned Commissioner have been able to identify as to which color or different nature of duty has arisen upon payment of duty, subsequent to the import by the appellant. The learned Counsel also relies on the ruling of the Joint Secretary, Department of Revenue in the case of FCI OEN Connectors Ltd. reported at 2012 (281) E.L.T. 750, on the fact that the differential duty along with interest was paid at the time of finalization of EPCG Bond, the appellant had imported earlier at concessional rate o .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ere exported under drawback claim under Section 74 of the Customs Act and the said duty paid subsequently has to be treated as duty paid at the time of importation. The learned Counsel also relies on another ruling of the joint Secretary Department of Revenue in the case of Leighton Contractors (India) Private Ltd. reported at 2011 (267) E.L.T. 422 wherein the goods were imported by way of temporary import under notification number 47/2002 and the differential duty was paid subsequently and re-e .....

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)

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

12-7-2017 UTGST Rate

12-7-2017 UTGST Rate

12-7-2017 IGST Rate

More Notifications


Latest Circulars:

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

7-7-2017 Income Tax

7-7-2017 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