Commissioner of Customs Vs. Globe Enterprises

Commissioner of Customs vs Globe Enterprises

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Dec 04, 2001

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Citation: sooperkanoon.com/26894
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided On: Dec 04, 2001
Subject: Contract

Case Summary

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

Contract

Key legal issue: Contract

Parties & Advocates

Appellant / Petitioner

Commissioner of Customs

Respondent

Globe Enterprises

Excerpt

1. the application by the department is for stay of operation of the order of the commissioner (appeals) reducing the fine for redemption of the diesel engine imported by it from rs. 7 lakhs decided by the additional commissioner to rs. 4.91 lakhs and penalty from rs. 62,000/- to rs. 50,000/-.2. the application is worded in most general of terms and does not offer any material on the basis of which prima facie view could be held that the commissioner's order is incorrect. no figures are cited as to the margin of profit or in support of the contention that the commissioner has not applied appropriate formula (for which no authority is furnished) in arriving at the correct profit. it is not possible for us to say that the decision cited by the counsel for the respondent at this stage relates to the same period and the same rules under consideration. even despite this, in the total absence of relevant particulars in the stay application, we are unable to entertain it.

Full Judgment

1. The application by the department is for stay of operation of the order of the Commissioner (Appeals) reducing the fine for redemption of the diesel engine imported by it from Rs. 7 lakhs decided by the Additional Commissioner to Rs. 4.91 lakhs and penalty from Rs. 62,000/- to Rs. 50,000/-.

2. The application is worded in most general of terms and does not offer any material on the basis of which prima facie view could be held that the Commissioner's order is incorrect. No figures are cited as to the margin of profit or in support of the contention that the Commissioner has not applied appropriate formula (for which no authority is furnished) in arriving at the correct profit. It is not possible for us to say that the decision cited by the counsel for the respondent at this stage relates to the same period and the same rules under consideration. Even despite this, in the total absence of relevant particulars in the stay application, we are unable to entertain it.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Commissioner of Customs vs Globe Enterprises Same Subject Contract