Commissioner of Customs Vs. Intellect Components Company

Commissioner of Customs vs intellect Components Company

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Dec 03, 2001

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Citation: sooperkanoon.com/26881
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Judge: J Balasundaram, S T S.S.
Decided On: Dec 03, 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

Commissioner of Customs

Respondent

intellect Components Company

Excerpt

1. the revenue seeks stay of operation of the order of the commissioner(appeals) who has set aside the order-in-original passed by the dy.commissioner, loading the value of the subject goods from us $ 0.150 under bill of entry dated 2.3.2000 to us $ 618 pmt after allowing discount.2. on hearing shri sarkar, the ld.department representative and perusing the impugned order which has been passed on the ground that the burden cast upon the department to prove under valuation so as to justify loading of the declared value has not been discharged by the revenue, we hold that prima-facie there is no infirmity in the impugned order so as to warrant any stay. we, therefore, reject the application.

Full Judgment

1. The Revenue seeks stay of operation of the order of the Commissioner(Appeals) who has set aside the Order-in-Original passed by the Dy.Commissioner, loading the value of the subject goods from US $ 0.150 under Bill of Entry dated 2.3.2000 to US $ 618 PMT after allowing discount.

2. On hearing Shri Sarkar, the ld.department representative and perusing the impugned order which has been passed on the ground that the burden cast upon the department to prove under valuation so as to justify loading of the declared value has not been discharged by the Revenue, we hold that prima-facie there is no infirmity in the impugned order so as to warrant any stay. We, therefore, reject the application.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Commissioner of Customs vs intellect Components Company Same Subject Land Acquisition Same Judge J Balasundaram, S T S.S.