Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
CGST - Acts + GST Rates GST Ntf. GST Forms GST - Manual GST - FAQ State GST Acts SGST Ntf. I. Tax Manual
Extracts
Home List
← Previous Next →

M/s. Sri Balaji Enterprises Versus CC, Hyderabad-II

Whether the goods imported are liable for confiscation as having been imported without license, in contravention of condition laid in Para 2.17 of the FTP? - Held that: - The restriction imposed is the case of MMFD is only from 05/06/2012 onwards as seen from para 2.17 of the FTP. The appellant had imported the goods prior to 05/06/2012. Further the classification description as well as the certificate of the Chartered Engineer shows that the imported goods are not per se photocopiers. Therefore .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

r confiscation as having been imported without license, in contravention of condition laid in Para 2.17 of the FTP. 2. The appellant imported Multi Function Digital Photocopying machines which also function as printer, scanner, Xerox etc. with memory function within them and filed Bill of Entry for clearing the same. The Customs at Hyderabad detained the consignment on the ground that the goods were hazardous substances to be treated as e-waste which were prohibited for import under Hazardous Wa .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ound that the restriction of import for MFD is w.e.f. 05/06/2012 only. The Hon'ble Madras High Court in the case of Sai Graphic Systems Vs. CC, Chennai [2013(289) ELT 423 (Mad.)] has taken similar view. 3. The appellant had filed miscellaneous application No-644/2012 praying to receive additional grounds in the appeal. The appellant thus prayed to include the contention that they had imposed used MFD copiers which had functions as printers, scanners, fax etc. with memory function apart from .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| 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