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 →

Ajay Shinde Versus Union of India & Others

Provisional Release of consignment – export of consumer items – duty drawback – ownership - An intelligence was received, on the basis of which the second respondent suspected that narcotic drugs are concealed and being exported under this consignment of jewellery and footwear. The consignment, therefore, was held up, opened up for examination once again Held that: - The respondents possess necessary and requisite power in law to probe and investigate even the past transactions and recover such .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

sional release would confer or create any right in favour of the petitioner nor such an exercise at this stage affects or prejudices the rights and contentions of the respondents. – petition disposed off – provisional release may be granted if all requirements are complied with. - Writ Petition {L} No. 1630 of 2016 - Dated:- 2-8-2016 - S. C. Dharmadhikari And Dr. Shalini Phansalkarjoshi, JJ. Mr. Prakash Shah i/by Ms Chitra Subba Reddy for the Petitioner Ms P.S. Cardozo for the Respondent ORDER P .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rent individuals to source the goods and provide the details of foreign buyers. Upon such assistance and invention of foreign buyers and the contact established with them by the petitioner himself, transactions and deals are arrived at. That is how the petitioner arranges for export of these goods. 3. The petitioner, in para 4.3 of this petition, has set out the practice and procedure relating to exports. Since the petitioner's goods are under claim for duty drawback (export incentive), they .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rmediaries and who are prepared to supply such goods for a consideration. In the 27 consignments exported, all the procedure has been duly followed, the goods/consignments were inspected and examined and export permit for clearance was issued. The petitioner also, and in tune with the same procedure, tried to export a consignment and details of which are set out in para 4.7 including the invoice number and shipping details. The petitioner's case is that the consignment was permitted to be ex .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ootwear was torn open to ascertain that no narcotic drugs are concealed therein. The petitioner's case is, nothing was found but the petitioner was called upon to appear before the authorities. Summons was issued and the petitioner appeared before the Competent Authority. His statement was also recorded. 5. The petitioner, therefore, submits that holding of consignment serves no purpose and causes inconvenience not only to the petitioner but also to the third partybuyer. The petitioner has s .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

veral matters and in one of the detailed orders that, this effort really turns counter productive. The whole case of the Department is revealed at this stage itself, whereby all wrong doers are then alerted. We have noted in the past as to how statements which are made under Section 108 of the Customs Act, 1962, are promptly retracted. Even in matters which go for adjudication after such revelations, as are made presently on affidavit, appropriate contentions are raised and based on the document .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ken. We are only anxious and on several occasions expressed it, that the time that is lost in all this is indeed valuable. Such delays give enough time for the parties to change and retract their positions and versions. Sometimes vital piece of evidence is lost. Therefore, the authorities should either take a decision and issue show cause notice and commence the adjudication proceedings promptly or should take steps so that the export consignments are not withheld for an unnecessarily long durat .....

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 on the contention insofar as the ownership is concerned. 11. The petitioner in the writ petition as also in his affidavit in rejoinder specifically stated that the goods do not belong to him and that is why he did not sign any of the export documents, nor did he authorize any person to do so on his behalf. The petitioner has, based on his assertions in the petition and the affidavit in rejoinder so also the oral arguments, asserted that he is the exporter of the goods. He has stated in paras .....

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     ↓  

Notification: Exempt certain supplies to NPCIL.

Notification: Seeks to amend notification No. 12/2017-CT(R) to exempt right to admission to the events organised under FIFA U-17 World Cup 2017

Notification: Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services.

Forum: 3B mistake

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

Forum: Input tax credit

Forum: Cess paid instead of SGST

Forum: Manpower Service provider

Forum: Construction of single unit bungalow

Forum: Duty Drawback & Input Credit - under GST

Article: SIMPLIFIED E-WAY BILL UNDER GST

Article: SERVICES UNDER REVERSE CHARGE UNDER GST REGIME

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

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



|| 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