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 →

Commissioner of Customs (Preventive) Versus M/s. Partap steel rolliing mills

Maintainability of appeal - Remittance of duty - section 23 of Customs Act, 1962 - Held that: - The dispute regarding short delivery of scrap was found to be involved any disputed question of facts which, in an opinion of the Court, cannot be gone in .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

The Opponent : MR PARESH M DAVE, ADVOCATE ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. This Tax Appeal was admitted for consideration of following substantial question of law. Whether the duty can be remitted on the grounds of short recei .....

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 in absence of any evidence on record with respect to short delivery of the goods, as alleged, by the importer and when the Bills of Entry were provisionally assessed in the year 1993, which were not challenged by the assessee, the learned tribunal .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Special Civil Application No.11467 of 1994 ? 2. At the outset, learned counsel for the assessee submitted that the tax effect is about ₹ 11 lakhs. This appeal is therefore not maintainable in terms of the circulars issued by CBEC laying down mo .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

had claimed refund of customs duty of ₹ 11 lakhs on the ground that duty was paid on the imported steel scrap on the quantity shown in the input documents whereas the actual quantity delivered was less. The duty to the extent of this differenc .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

tment to permit its appeals before the High Court. This was revised to ₹ 20 lakhs by circular dated 27.04.2016. By circular dated 30.12.2016 it was clarified that such monetary limit shall apply to pending appeals also. If these circulars were .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

epartment could still pursue the appeals. This newly added category was classification and refund issues which are of legal and/or recurring nature . 5. Thus, not every appeal concerning the issue of refund would be maintainable irrespective of the m .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

proceeds purely on facts. Counsel for the petitioner relied heavily on the judgment of this Court dated 05.10.2015 filed by the respondent assessee. In such case, the assessee had made twofold prayers, one was for refund of the customs duty and the .....

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
  ↓     Update Alerts     ↓  


|| 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