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 →

Commissioner of Customs (Airport - Cargo) Versus M/s. Tech Sol Technologies Pvt. Ltd.

2016 (10) TMI 140 - CESTAT CHENNAI

License to import - non-existence of license at the time of clearance of goods - irrelevant considerations and extraneous circumstances by Commissioner (Appeals) and grant of relief - Held that: - the appellate orders should not have irrelevant consi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

010 (5) TMI 9 - SUPREME COURT OF INDIA] relied upon. - matter remitted to the learned Commissioner (Appeals) to decide the controversy on the face of law and evidence without any unwarranted remarks and granting reasonable opportunity of hearing. - C .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

preliminary submission by the respondent that the respondent was granted licence to import the respective goods. Once such a licence exists the matter cannot be viewed against the respondent. 2. Revenue opposes the above submission on the ground tha .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

erations and irrelevant remarks but should demonstrate the application of the legal mind to reduce the litigation and resolve the controversy. We may state that the guidelines have been given by the apex court in the case of Joint Commissioner of Inc .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

as under:- 7. These guidelines are only illustrative in nature, not exhaustive and can further be elaborated looking to the need and requirement of a given case : (a) It should always be kept in mind that nothing should be written in the judgment/or .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ugh the same to find out, if anything, essential to be mentioned, has escaped discussion. (c) The ultimate finished judgment/order should have sustained chronology, regard being had to the concept that it has readable, continued interest and one does .....

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 on the subject as citation of too many judgments creates more confusion rather than clarity. The foremost requirement is that leading judgments should be mentioned and the evolution that has taken place ever since the same were pronounced and there .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

be rhetoric and should not reflect a contrived effort on the part of the author. (f) After arguments are concluded, an endeavour should be made to pronounce the judgment at the earliest and in any case not beyond a period of three months. Keeping it .....

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
  ↓     bird's eye view     ↓  


|| 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