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2018 (3) TMI 568

ed upon, whether the value should be enhanced or otherwise? - imposition of redemption fine. - Held that: - As regard authenticity of these documents, there cannot be any doubt for the reason that Italian Customs authority has obtained these documents directly from the supplier M/s Delbi Fibres and the same was obtained by the High Commission of India, U.K. From perusal of these documents, it cannot be said that these documents are not authentic - it is further established that the actual value shown in the invoice and documents submitted by M/s Delbi Fibres to the Italian Customs authorities is authentic and valid documents which cannot be questioned. - All the documents submitted by the supplier are genuine and correct and consid .....

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nue Intelligence carried out an investigation and enquiries were conducted by the High Commission of India, London with Italian Customs authorities on the basis of the information and documents produced by the Italian Customs authorities. It was revealed that during the period 2002-04 Italian supplier M/s Delbi Fibres S.R.L., Italy had supplied the consignments of synthetic waste to the appellants. On the basis of the documentary evidence, the value was reassessed and consequently enhanced. The demand of duty, redemption fine and penalties were confirmed. Being aggrieved by the order-in-original, the appellants have filed the present appeals. 3. Shri Anil Balani, learned Counsel appearing on behalf of the appellants submits that against the .....

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e will not sustain. 3.1 As regards confiscation, he submits that the goods were not available for confiscation therefore the redemption fine was wrongly imposed in view of the Larger Bench decision in the case of Shiv Krupa Ispat Pvt. Ltd vs. Commissioner of CX & Cus. 2009 (235) ELT 623 (Tri. LB). 3.2 As regards the appeals of Shri Ramesh Dalmia, learned Counsel submit that his son Shri Aditya Dalmia, vide letter dated 07.08.2017, intimated this Tribunal that his father has passed away on 12th January 2016. Death certificate was also produced. 4. Ms. Vinitha Sekhar, Joint. Commissioner learned A.R. appearing on behalf of Revenue submits that various documents were produced by the Italian Customs from the supplier M/s. Delbi Fibres and s .....

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Ltd.v. CC 2008 (224) ELT 583 (Tri. Del.) (m) CC v. D. Bhoormull 1983 (13) ELT 1546 (S.C.) 5. We have carefully considered the submissions made by both sides. 6. The issue to be decided by us is that whether the documentary evidence produced by the High Commission of India, U.K. which was obtained from Italian Customs can be relied upon. If it can be relied upon, whether the value should be enhanced or otherwise. We find that the appellant declared the value as per the invoice shown to have been issued by M/s Delbi Fibres. However, on enquiry from the Italian Customs, documents were obtained from supplier M/s Delbi Fibres. Those documents are invoices, bill of exports, bill of lading and M/s Delbi Fibres in the said enquiry also submitted co .....

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e goods, M/s. Delbi Fibres SRL in their statement to Italian Customs authorities have stated as follows:- I confirm that among the clients for whom you have requested for the documentation, ..for the period requested, I held the relations ascertained by you only with individuals. Therefore, I would like to specify that I have never held any relations with CANNON INDSTRIES PVIVATE LTD , Ludhiana (India) and for the period requested, not even with VIJAY CHEMICAL WORKS . With regard to the cash collections, the money is directly delivered at my firm by the representative DALMIA di JAIPUR and / or by the clients themselves. With regard to all of my Indian clients, I would like to specify that in the quality description of the product, I have be .....

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ame were released on provisional basis therefore, redemption fine imposed by the adjudicating authority is not legal and proper. Hence we set aside the redemption fine. 6.5 As regard the appeal filed by Shri Ramesh Dalmia, asper the statement of the learned Counsel and the letter dated 07.08.2017 submitted by his son that Shri Ramesh Dalmia has passed away and the death certificate issued by Municipal Corporation, Jaipur, to this effect has also produced. Considering the plea that Shri Ramesh Dalmia has expired, all the appeals filed by him are abated and accordingly disposed of. 6.6 As regards the appeal filed by Shri Avinash Kumar Garg, it is observed that against the demand of duty, a penalty of ₹ 10 lakhs was imposed under Section .....

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