GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
What's New Case Laws Highlights Articles News Forum Short Notes Statutory TMI SMS More ...
Extracts
Home List
← Previous Next →

2017 (4) TMI 1001 - CESTAT AHMEDABAD

2017 (4) TMI 1001 - CESTAT AHMEDABAD - TMI - Demand of duty on relinquished goods after assessment - Scope of Section 23(2) of customs act, 1962 - import of vessels for the purpose of breaking - It is their contention that the Dept is at liberty to dispose of the goods without notice to the appellant in view of Sec 48 of the Customs Act since the appellant relinquished the title on the goods. - Held that:- the matter is remanded to the Adjudicating Authority to analyze and examine the representa .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

d from the Mumbai Bench pursuant to the order of the Hon'ble President dt 18.10.2016. 2. Briefly stated the facts of the case are that the appellant had imported Nine vessels for the purpose of breaking during the period 1992-96 and filed nine Bills of Entry. The said Bills of Entry were provisionally assessed for want of original documents and also on account of clarification regarding classification and dutiability of moveable gears, spare parts, stores, fuel and oil and food stuffs on boa .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

he appellant on 11.5.2006 made a representation submitting that they intend to relinquish the title of the said goods in accordance with Sec. 23(2) of Customs Act, hence, not liable to pay the said duty. Also, they have filed an appeal before the Ld Commissioner (Appeals) challenging the order of the assessment of the Adjudicating Authority. The Ld Commissioner (Appeals) after taking into consideration all aspects of the case upheld the order of the Adjudicating Authority in relation to bunker a .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Latest Notifications:

    Dated      Category

20-7-2017 Cus (NT)

20-7-2017 GST CESS Rate

19-7-2017 IT

19-7-2017 IT

18-7-2017 IT

18-7-2017 CE (NT)

18-7-2017 CE

18-7-2017 GST CESS Rate

15-7-2017 Kerala SGST

14-7-2017 Andhra Pradesh SGST

14-7-2017 Cus (NT)

14-7-2017 Cus

13-7-2017 Co. Law

13-7-2017 Co. Law

13-7-2017 ADD

13-7-2017 ADD

12-7-2017 Jammu & Kashmir SGST

12-7-2017 Gujarat SGST

12-7-2017 Gujarat SGST

12-7-2017 CGST Rate

More Notifications


Latest Circulars:

19-7-2017 Goods and Services Tax

19-7-2017 Income Tax

18-7-2017 Customs

17-7-2017 Customs

14-7-2017 Income Tax

13-7-2017 Central Excise

13-7-2017 Customs

13-7-2017 Central Excise

13-7-2017 Customs

7-7-2017 Income Tax

More Circulars



|| 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