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C.R. Shukla Versus Commissioner of Customs (E) , Mumbai

Imposition of penalties u/s 112 of the Customs Act on CHA - delivery of the imported consignment through a godown in Bhiwandi, while the said material had to be delivered to a factory premises of some other person - Held that: - reliance placed on appellant's own case [2005 (5) TMI 99 - CESTAT, MUMBAI] where it was held that there is no charge of an act of misdeamour having been committed by this employee of CHA licencee which would render the goods liable to confiscation while under clearance f .....

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MB - Dated:- 20-9-2016 - Mr. M.V. Ravindran, Member (Judicial) Shri G.B. Yadav, Advocate, for appellant Shri D.K. Sinha, Assistant Commissioner (AR), for respondent ORDER This appeal is directed against order-in-original No. 29/2003/CA/CC/RJM dated 29.3.2004. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding imposition of penalty of ₹ 10,000/- on the appellant under the provisions of Section 112 of the Customs Act, for abetment. 4. I find from the .....

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Tribunal and the Bench disposed of the said appeal as reported in 2005 (187) ELT 31 by setting aside the penalty. 6. After considering the submissions made by both sides and on perusal of the records, I find that the learned counsel was correct in stating that on a similar issue, the Bench in appellant s own case has set aside the penalty by recording as under:- The appellant in these appeals was an employee of different CHAs and conducting the business of clearance of goods imported in the nam .....

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raw materials imported under the DEEC Scheme were alleged to be never delivered to the importers, but were diverted from a godown at Bhiwandi outside Bombay city limits. The appellant herein was alleged and found to be knowingly concerned with such diversion, resulting in violation of notification and thus evasion of duty, it was also found he had handled the imported consignments for the importing firms, without obtaining proper authorization from them. In his capacity as CHA, he would certainl .....

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er clearance terminates after the clearance of the goods from the Custom House. In the present case, there is no charge of an act of misdeamour having been committed by this employee of CHA licencee which would render the goods liable to confiscation while under clearance from the customers. (b) It is an admitted fact that the goods after clearance have been taken charge of by Anil Chopra who had brought and engaged the CHA for clearance of the goods. The post import association with the deliver .....

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Notification: Exempts inter-state supply of heavy water and nuclear fuels from DAE to NPCIL

Notification: Seeks to amend notification No. 09/2017-IT(R) to exempt right to admission to the events organised under FIFA U-17 World Cup 2017

Notification: Seeks to amend notification No. 08/2017-IT(R) to reduce CGST rate on specified supplies of Works Contract Services

Notification: Exempts intra state supply of heavy water and nuclear fuels from DAE to NPCIL

Notification: Seeks to amend notification No. 12/2017-CT(R) to exempt right to admission to the events organised under FIFA U-17 World Cup 2017

Notification: Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services.

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Highlight: Demand of interest - the period of limitation that applies to a claim for the principal amount should also apply to the claim of interest thereon.

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Circular: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Central Goods and Services Tax Rules, 2017

Forum: 3B mistake

Forum: Excise duty credit on finished stock at additional place of business.

Forum: Input tax credit

Forum: Cess paid instead of SGST

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Article: SIMPLIFIED E-WAY BILL UNDER GST

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

Circular: Amendment to Paragraph 2.72 (b) of the Handbook of Procedures of the Foreign Trade Policy (FTP) 2015-20

Notification: Companies (Acceptance of Deposits) Second Amendment Rules, 2017

Notification: Rate of exchange of conversion of the foreign currency with effect from 22th September, 2017

News: Exchange Rate of Foreign Currency Relating To Imported and Export Goods Notified

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Circular: Allocate the charges amongst the Members of the Central Board of Excise and Customs

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Circular: Appoint the IRS (C&CE) officers as Principal Commissioner (Revision Application) and ex-officio Additional Secretary

Circular: Time limit for filing intimation for composition levy under Rule 3(1) of the CGST Rules, 2017 extended to 16-8-2017

Circular: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Central Goods and Service Tax Rules, 2017

Circular: C.B.E. & C. Advisory on Customs related matters on introduction of Goods and Services Tax regime



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