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. Kajaria Yarn & Twins Ltd. Versus Commissioner of Customs (Port) , Kolkata

2015 (10) TMI 2546 - CESTAT KOLKATA

Imposition of penalty u/s 114(iii) of the Customs Act, 1962 - Mis-declaration of goods to avail Duty drawback - classification of exported goods - Jute Twine or Jute Yarn - product exported considered as Jute twine as per trade practice - whether pen .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

there was a general practice in trade to consider the export goods as Jute Twine. If the visual examination only was sufficient to distinguish Jute Twine and Jute Yarn then even the Customs examination officer could have also detected the same. Depar .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ppellant - appeal allowed - decided in favor of appellant. - Appeal No. CA-36/2012 - Final Order No. A/75600/KOL/2015 - Dated:- 16-10-2015 - Shri H.K. Thakur, Member(Technical). Shri Sanjay Bhowmik, Advocate for the Appellant. Shri A. Kumar, AC(AR) f .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

/Cus/Port/13/2011 dated 30.11.2011. 2. Shri Sanjay Bhowmik (Advocate) appearing on behalf of the appellant argued that as per trade practice the exported goods were considered as Jute Twine and declared under Drawback(DBK) Schedule Sr.No.560704A. 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

om Institute of Technology, Kolkata. That in view of the above no motives can be assigned to the appellant and penalty has been wrongly imposed under section 114 of the Customs Act, 1962. 3. Shri A. Kumar, AC(AR) appearing on behalf of the Revenue 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

nd perused the case records. The issue involved in these proceedings is whether penalty under Section 114 has been correctly imposed upon the appellant. Appellant exported goods and declared the same as Jute twine of DBK Schedule Sr.No.560704A when 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

 

 

 

 

 

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