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 →

Anant Wines & Spirits Versus CC, Amritsar

Served From India Scheme Scrip (SFIS) - wrong availing of benefit of exemption Notification No. 91/09-Cus dated 11.09.2009 - assorted wines, liquors, beers etc - assessment of bills of entry - Held that: - the goods imported by the licence holder and in the circumstance, on merit the appellant has not contravened the provisions of Notification No.91/09-Cus dated 11.09.2009 as the goods were not be transferred or sold. Also, the bills of entry has been assessed and there is no allegation against .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

OURT] has been followed. - Invocation of extended period of limitation - malafide intention to evade payment of duty - Held that: - malafide intention of the assessee has not been established. In the show cause notice it was merely alleged that the appellant has taken the benefit of Notification No.91/09-Cus dated 11.09.2009 wrongly - extended period of limitation is not invokable. - Appeal allowed - decided in favor of appellant. - C/60013/2016 and C/94/2016-Cus(DB) - Final Order No 609 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

during the period 11.3.2013 to 25.5.2015 the appellant had imported and cleared assorted wines, liquors, bear etc from the said bonded warehouse by wrongly availing the benefit of Notification No. 91/09-Cus dated 11.09.2009 by debiting Served From India Scheme Scrip (SFIS) issued paragraph 3.12 of the Foreign Trade Policy which was not in their own name but in the name of the third party service providers. Therefore, a show cause notice was issued to demand duty on the goods imported during the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

lls of entry were assessed wherein no mis-declaration of the goods was found, in the circumstance, without challenging the bills of entry, the show cause notice cannot be issued to the appellant. To Support this, he relied on the decision of Hon ble Bombay High Court in the case of Karan Associates vs. CC, Mumbai-2009 (236) ELT 23 (Bom.) and Ashoosons vs. CC, New Delhi-2009 (239) ELT 107 (Tri. Del.). Therefore, he submits that the impugned orders to be set aside. 4. On the other hand, learned 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

e find that in this case, the appellant has filed bills of entry showing SFIS in the name of SFIS holder claiming the benefit of Notification No.91/09-Cus dated 11.09.2009 and thus bills of entry have been assessed wherein the name of SFIS holder has been written and a letter has been issued to the Deputy Commissioner by the Inspector for debiting the said bill of entry in the account of SFIs holder. It is also fact that the goods imported by the licence holder and in the circumstance, on merit .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Karan Associates (supra) wherein the High Court has relied on the decision of Apex Court in the case of Flock (India) Pvt.Ltd.-2000 (120) ELT 285 (SC) and Priya Blue Industries Ltd.- 2004 (172) ELT 145 (SC) to say that the assessment order passed on bill of entry is appealable order. 7. We also take note in the case Ashoosons (supra) again this Tribunal has observed as under:- 7.2 We do not agree with the observation of the Commissioner (Appeals) in so far as it related to request of the a .....

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
  ↓     Updates     ↓  


|| 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