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 →

M/s. Ashoke Enamel & Glass Work Pvt. Ltd., Sri Abhishek Jhunjhunwala, Director Versus Commissioner, Customs (Port) , Kolkata

Imposition of penalties u/s 114(i) of the Customs Act, 1962 - export of glass chimneys after verification and inspection - seal of container found broken - illegal export of Red Sanders were sought to be done under the cover of the appellant's documents of export - Held that: - Penalties u/s 114 are imposable upon the person who in relation to any goods does omits to do any act which would render such goods liable to be confiscated under Section 113 or abetted doing or omission of such act. - .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

llants. But the same will not make the appellant a party to attempt to export of contraband goods. - The decision in the case of Air India-vs.- Commr.of Customs, Mumbai [2000 (5) TMI 858 - CEGAT, MUMBAI] relied upon where it was held that negligence alone is not enough for imposition of penalty. - Imposition of penalties not justified - appeal allowed - decided in favor of appellant. - Appeal Nos. C/75465-75466/2015 - Order No. FO/A/76096-97/16 - Dated:- 30-9-2016 - Shri P. K. Choudhary, .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

njay Singh having telephone no.8145543052 and Email ID. Sanjaysingh347@yahoo.in. Shri Sanjay Singh nominated M/s. National Agency as a Customs House Agent and M/s. A.G.S.World Transport (I) Pvt. Ltd. as freight forwarder and authorized agent and M/s. Orient Overseas Container Line Ltd. The appellants appointed National Agency to be its Customs House Agent on the request of Shri Sanjay Singh. One container bearing No.OOLU1218170 was sent by Mr.Singh to the appellant factory premises for the purpo .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

l of the shipping company bearing No.OOLBPB0363 was duly mentioned. After the container left the appellant s premises the appellant received an intimation by e-mail from Mr. Sanjay Singh that the order was placed for 1,000 boxes and since the quantum exported is lesser, the Custom House Agent should be instructed to withhold the container. The appellant instructed the Custom House Agent to act on the instruction of Mr. Sanjay Singh. 3. On 19.09.2012 the container was intercepted and the seal of .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nd also one of its Director. Hence, the present appeal. 4. Shri S.K.Mehta, Advocate appearing on behalf of the appellants argued that there is no provision under the Customs Act that monitoring of container movements from appellants premises till export are required to be undertaken by the appellants. That such responsibility is cast on multimodal transportation operator under Section 13 of the Multimodal Transportation of Goods Act, 1993. That under this Act, no responsibility for any transport .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

114(i) of the Customs Act, 1962, when the appellants had no knowledge that any contraband or Red Sanders Woods were found in transit before export. Ld. Advocate relied upon the following case laws in support of his argument that no penalty is imposable. (i) A.K.Saha-vs.-Commr.of Customs (P), Calcutta[2001(136) E.L.T.303(Tri.-Kolkata). (ii) Dhakad Metal Corporation-vs.-Commr.of C.Ex.& S.T., Daman[2015(330) E.L.T. 561(Tri.-Ahmd.)] (iii) Air India-vs.-Commr. Of Customs, Mumbai[2001(137) E.L.T. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

de the bench go through paragraph-26 of OIO dated 23.02.2015 to argue that no person by the name Shri Sanjay Singh actually existed and Shri Abhishek Jhunjhunwala only attempted to export the consignment in connivance with some other known and unknown persons. Ld. AR very strongly defended the adjudication order dated 23.02.2015 passed by the Adjudicating Authority. 6. Heard both sides and perused the case records. The issue involved in the present proceedings is whether penalties have been corr .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

that the seal and container are broken. The Adjudicating Authority has held the appellants responsible for the negligence. It is observed from Section 13 of Multimodal Transportation of Goods Acts, 1993, relied upon by the appellants, that such responsibility regarding any loss/damage or delay in delivery of consignment lies with the multimodal transport operator as defined in Section 2(m) of this Act. 7. There is also nothing in the Customs Act, 1962, that the exporter is required to monitor 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

toring the export consignment can only be attributed on the part of the appellants. But the same will not make the appellant a party to attempt to export of contraband goods. As already mentioned, appellants had no knowledge of the contraband being carried out in the said container stuffed in their presence. 8. But this issue of imposition of penalty CESTAT, Bangalore in the case of Kiran S.Dixit-vs.- Commr. Of Customs, Hyderabad (Supra) held as follows: 5. The extracted portion of the statement .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

y the Customs on proper documents. The appellants do not exercise control over transportation of containers. The only aspect that is verified when the container is handed over back is whether it is damaged or not. Once the container is not damaged, it again enters into the trading channels for stuffing and destuffing and moves from place to place. After going through the statement of the appellant and the circumstances under which the container has been intercepted, I find that there is no evide .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

of the appellant and as can be seen from the facts and circumstances, there is no evidence forthcoming to show that the appellant had given any assistance in the attempted export of red sanders. In my opinion, negligence on the part of the appellant has not been proved by the Revenue. Under these circumstances, a penalty imposed on the appellant has to be set aside and the same is set aside. In the result the stay application as well as appeal are allowed. 8.1. Similar view has been expressed by .....

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     ↓  

Highlight: TPA - determination of ALP - TP adjustment by applying Bright Line Test (BLT) is not sustainable on protective basis having no statutory mandate.

Highlight: Safeguard Duty - Advance License Scheme - as there is no exemption from safeguard duty leviable under Section 8C, which is imposed on the goods imported from China, the importer has to pay safeguard duty

Forum: Rent a cab operator

Highlight: Manufacture - process of cutting of waste plastic container - Such plastic containers before and after cutting are nothing but waste / scrap - Not a manufacturing activity as no new product emerges.

News: NITI Aayog and Govt. of Assam organizes workshop on health sector reforms in Guwahati; launches SATH- Sustainable Action for Transforming Human Capital

Notification: Seeks to amend notification no. 5/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of refund on corduroy fabrics

Notification: Seeks to amend notification no. 2/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions

Forum: GSTR 3B Rectification

Notification: seeks to exempt Skimmed milk powder, or concentrated milk

Notification: Seeks to amend notification no. 2/2017- integrated tax(rate) dated 28.06.2017 to give effect to GST council decisions regarding GST exemptions.

Forum: 3B mistake

Notification: Seeks to amend notification no. 1/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates

Notification: Seeks to amend notification no. 1/2017- integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.

Forum: GST - TRAN1 - filed - Data uploaded with Remarks Processed with Error - Not coming in Electronic credit ledger - need suggession guidance

News: Notification Issued For GST Actionable Claim On Branded Food Products

Highlight: Classification printed computer stationary/manifold Business Forms - to be classified under Chapter Heading 4820.00 or under Chapter Heading 4901.90 - items like A4 sheets, advertisement and job card to be classified under Chapter 49

Forum: GST Invoice

Notification: Amendments in the notification No.5/2017- Integrated Tax (Rate) dated the 28th June, 2017.

Article: Websites of Government Departments need lot of improvement. We are noticing detoriations in them for example, case of website of ITAT.

Article: RCM Applicability to persons not liable to get registered us 23(1)

Article: Credit of unsold stock [Section 140(3)] - Actual Credit as well as Notional Credit - Part-I - GST Transitional provisions

News: GST Refund - Blockage of Working Capital of Exporters - earlier also there was a normal blockage of funds for a period of 5-6 months at least

News: Clarification about Transition Credit - ₹ 1.27 lakh crore of credit of Central Excise and Service Tax was lying as closing balance as on 30th June, 2017 - claim of credit of ₹ 65,000 crore is not unexpected

Article: 20 Things You must know about E Way Bills in GST Law

Article: MISTAKES IN DRAFTING

Forum: Duty Drawback- Urgent

Highlight: The Customs and Central Excise Duties Drawback Rules, 2017 and All Industry Rates (AIRs) of Drawback related changes -reg. - Circular

Highlight: The definition of "subsidiary company" or "subsidiary" u/s 2(87) of the Companies Act, 2013 shall come into force w.e.f. 20-9-2017

Highlight: Central Government notified the All Industry Rates of Duty Drawback Schedule w.e.f. 1.10.2017 - Notification

Notification: All Industry Rates of Duty Drawback Schedule w.e.f. 1.10.2017

Circular: Investment by Foreign Portfolio Investors in Corporate Debt Securities Review

Notification: Exemptions on supply of services under UTGST Act

Notification: Rates for supply of services under UTGST Act

Notification: Exemptions on supply of services under IGST Act

Notification: Rates for supply of services under IGST Act

Notification: List of Exempted supply of services under the CGST Act

Notification: Rates for supply of services under CGST Act

Highlight: Acceptance of deposits by companies from its members - conditions relaxed in case of Specified IFSC Public company and a private company - Rule 3 amended

Notification: Rate of exchange of conversion of the foreign currency with effect from 8th September, 2017

News: Tax Payers Advised To Confirm Identities Of Income Tax Search Authorities

Notification: Amendment in Appendix 3 (SCOMET items) to Schedule- 2 of ITC (HS) Classification of Export and Import Items 2012

Notification: The Customs and Central Excise Duties Drawback Rules, 2017

Circular: The Customs and Central Excise Duties Drawback Rules, 2017 and All Industry Rates (AIRs) of Drawback related changes -reg.

News: GST implementation smoother than expected: Jaitley

Forum: Due date of Filing TRAN-1

Highlight: Diversion of income at source - Joint venture agreement - 97% of the receipt transfer to M/s TRG Industries (P) Ltd. - scope of the agreement - it is diversion by overriding title - not taxable in the hands of assessee - HC

Highlight: Expenditure on eligible projects or schemes u/s 35AC - After 01.04.2017 the legislature desired to withdraw such deduction. - The Union legislature was competent to introduce such amendment - HC

Highlight: Transfer of trading assets at cost price, the profit component also stood transferred to the outgoing Directors, which otherwise belonged to the Company - the fact that AO has made the addition in the hands of the Directors would not make any difference - additions confirmed - HC

Highlight: The interest u/s 234B of the Act cannot go beyond the stage of S.245D(I) before the Settlement Commission - HC

Highlight: Galvanized iron pipe is a different commercial commodity than a iron pipe, therefore the activity of galvanization in our considered opinion amounts to manufacture - Deduction u/s 80-IB allowed - HC



|| 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