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2016 (11) TMI 897 - MADRAS HIGH COURT

2016 (11) TMI 897 - MADRAS HIGH COURT - TMI - Taxability of transactions taking place beyond or outside the Customs Frontier of India - duty free shops at various international airports and seaports in India - Held that: - The Hon'ble Division Bench of this Court by order dated 08.10.2012, after taking into consideration the decision of the Hon'ble Supreme Court in the case of Indian Tourist Development Corporation Limited Vs. Assistant Commissioner of Commercial Taxes and Another [2012 (2) TMI .....

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o the present case also. - There is nothing on record to show that there was some material available with the Officer to show that the petitioner had made domestic sales and goods have been removed in contravention of the Facilitation Licence. The para wise comments given to the Additional Government Pleader do not state anything except that there is prima case of tax evasion - petition allowed - decided in favor of petitioner. - W.P.No.21422 of 2015 and M.P.Nos.1 and 2 of 2015 - Dated:- 20- .....

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brands of product. The petitioner has obtained the requisite licences and a Facilitation Licence has been issued to the petitioner on 29.04.2005 by the Deputy Commissioner of Customs to the Customs Airport, Trichy. It appears that the officials of the Enforcement Wing had inspected the place of business and issued impugned notice calling for certain particulars. 3. Firstly, the place of business of the petitioner is in the international airports, seaport and in their authorised warehouse. The g .....

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e petitioner. Without disclosing the reasons thereof, the petitioner cannot have an opportunity to raise any objection to the impugned notice. The licence issued to the petitioner contains certain stringent conditions, where they have to maintain a stock register commodity wise and separately for goods imported by Sea, Goods imported by air, goods imported by post, goods transferred from Central Excise bonded factory. Further, the Register has to be entered and updated immediately on receipt of .....

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ividual DFS, the petitioner shall make the application in triplicate to the Bond Officer of the Main Bonded Warehouse in the format prescribed at Annexure III and the Bond Officer after verifying the correctness of the application and enter the details in the main Bond Register and permit removal of the goods. Apart from the above conditions, there are other conditions prescribed in the Facilitation licence granted to the petitioner. The impugned notice does not state that the Enforcement Wing O .....

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