idi Limited Vs. Commissioner of Customs and

idi Limited vs Commissioner of Customs and

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Sep 25, 2001

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Citation: sooperkanoon.com/25893
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided On: Sep 25, 2001
Subject: Land Acquisition

Case Summary

AI-generated summary - not the official court judgment text.

Land Acquisition

Key legal issue: Land Acquisition

Parties & Advocates

Appellant / Petitioner

idi Limited

Respondent

Commissioner of Customs and

Excerpt

1. the applicants have filed the above appeal against the order of the commissioner (appeals), who has held inter alia that, if the time and place of removal in the case of removal from the depot happens to be the time at which the goods are removed, then the value of the goods when it was removed from the depot should be the basis for assessment, and also filed stay application. the application seeks early hearing of the stay application on the ground that the assistant commissioner has indicated to them that in the absence of production of any stay order by 28^th september, 2001 no more opportunities of hearing whole be granted by him pursuant to the remand order of the commissioner (appeals).2. since the application for stay already stands listed for hearing on 10^th october, 2001 we direct the department not to precipitate matters by taking any action for recovery against the applicants until the disposal of the stay application.

Full Judgment

1. The applicants have filed the above appeal against the order of the Commissioner (Appeals), who has held inter alia that, if the time and place of removal in the case of removal from the depot happens to be the time at which the goods are removed, then the value of the goods when it was removed from the depot should be the basis for assessment, and also filed stay application. The application seeks early hearing of the stay application on the ground that the Assistant Commissioner has indicated to them that in the absence of production of any stay order by 28^th September, 2001 no more opportunities of hearing whole be granted by him pursuant to the remand order of the Commissioner (Appeals).

2. Since the application for stay already stands listed for hearing on 10^th October, 2001 we direct the department not to precipitate matters by taking any action for recovery against the applicants until the disposal of the stay application.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties idi Limited vs Commissioner of Customs and Same Subject Land Acquisition