Legal Reference Library

Customs, Excise and Service Tax Appellate Tribunal Cheema Spintex Ltd. V. Commissioner of Customs (ICD) TKD, New Delhi MANU/CE/0292/2017 21.04.2017 Customs Delay caused in an act required to be done by Government authority cannot be adopted as ground for penalizing innocent Appellant In instant case, Appellant was a 100% EOU engaged in manufacture and export of cotton yarn. Appellant sought permission to opt out of EOU scheme. Development Commissioner gave approval to exit from EOU scheme on payment of duty on capital goods under prevalent EPCG scheme. Said directions of Development Commissioner were complied with by Appellant including calculation of duty liability. Duty so calculated was finally paid by Appellant. Appellant applied for 'No Dues Certificate' which was given by Deputy Commissioner, on 3rd December, 2007. After 'No Dues Certificate', final de-bonding order was issued by Development Commissioner. Thereafter, Appellant had effected 70 exports u...

In Aakash Enterprises V. Commissioner of Customs, New Delhi, the  Customs, Excise and Service Tax Appellate Tribunal, Appellant imported various automobile parts under cover of Bill of Entry on declared value. Such goods were cleared from Customs after paying customs duty. Subsequently, Appellants premises were put to search along with his residential premises, two shops and godown and goods imported vide above Bill of Entry was put to seizure on doubt of under valuation. Some other goods lying in the premises were also seized. Thereafter, statements of partner of importer firm were recorded along with statement of other persons. During course of investigations, Appellant took categorical stand that, goods other than one imported vide Bill of Entry dated 29th August, 2013 are locally procured goods and as such cannot be put to seizure. Transaction value declared by importer stand rejected by Commissioner on sole ground that, NIDB data for contemporaneous imports reflects higher v...