Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

M/s The Professional Touch Versus CCE, Visakhapatnam

2016 (9) TMI 974 - CESTAT HYDERABAD

Enhancement of value - demand of differential duty - import of second hand cannon copiers - examination of goods by department and SIIB - unauthorized import - prices of some of the models were found higher than the prices declared by importers - Held that: - proceeding sequentially through rules 5 to 8 of the Customs valuation Rules, 1988 to determine the value of the goods under reference is the correct methodology to be followed - no infirmity found in the assesseble value arrived. - Impo .....

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 ambit of law and also reasonable in quantum. - Imposition of penalty under section 112(a) of the Act also justified - appeal dismissed - decided against appellant. - C/506/2004 - Final Order No. A/30647/2016 - Dated:- 28-6-2016 - Ms. Sulekha Beevi, C.S., Member (Judicial) and Sh. Madhu Mohan Damodhar, Member(Technical) None for the Appellant. Sh. Anish Gupta, Authorised Representative for the Respondent. ORDER The appellant is aggrieved by the order of the Commissioner of Customs, Visakhap .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

found that the goods were used photocopiers. The SIIB of the Custom house also conducted examination by random testing of the machines, which showed that the machines were in working condition. It was observed on the basis of NIDB data that prices of some of the models were higher than the prices declared by importers. Market value of refurbished / reconditioned machines of almost all models imported were obtained from M/s Canon India (P) Ltd. These prices showed that the declared prices were mu .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Bench on 03.06.2016. On this day there was no representation and the case was adjourned today as last chance. The appellant has filed a request for adjournment. Being a very old matter, and as the case was posted as last chance, we were not inclined to adjourn the case. This Bench has been repeatedly directing lawyers and litigants to get ready in all matters prior to the year 2008. In view thereof, we proceeded to dispose the appeal after hearing the department and perusal of records. 3. It 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

ransaction value. Only thereafter all the relevant rules can be applied one by one. (c) Under valuation must be proved by corroborative evidence. When neither the supplier nor any documents from that side has been examined and marked by the department the enhanced order by the department has no legs to stand and the entire proceedings has become vitiated and therefore liable to be set aside. (d) They had already furnished Chartered Engineer Certificate from the supplier which clearly confirms 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

in deliberate defiance of law or in conscious disregard of their obligations and hence no penalty can be imposed on the appellant even if there is any default on their part as per the Judgment reported in AIR 1970 SC 253 in the case of Hindustan Steel Limited Vs State of Orissa. 4. The Learned AR Sh. Anish Gupta appearing for the department submitted that the adjudicating authority has gone into all facets of the case and has arrived at the conclusion based on facts, evidence and law, hence 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

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version