Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata
Decided on : Feb-07-2014
1. Heard both sides and perused the records. 2. The above-mentioned Stay Applications are filed seeking waiver of predeposit of penalty shown against each of the Applicants in the Table mentioned below:- Applicant Nos. Name of Applicants Status Penalties imposed(Rs.) 1-2) Sh.Sunil Ghosh Owner of Goods 10,00,000/- 3-4) Sh.Sanjoy Goyel Associate of Sh.Sunil Ghosh 10,00,000/- 5-6) Sh.Satya Sarkar Claimant of 14.44 MT of Goods 10,00,000/- 7-8) Sh.Bijay Kumar Gupta Owner of Vehicle 50,000/- 9-10) Smt.Seema Agarwal Owner of Vehicle 50,000/- 11-12) Sh.Uday Singh Owner of Vehicle 50,000/- 13-14) Sh. Shankar Saha Owner of Vehicle 50,000/- 15-16) Smt.Renuka Hamal Owner of Vehicle 50,000/- 17-18) Sh. Sajal Saha Driver of Vehicle 20,000/- 19-20) Sh.Swapan Dey Owner of Vehicle 50,000/- 21-22) Sh.Bhola Ghosh Owner of Vehicle 50,000/- 23-24) Sh.Sukumar Dutta Owner of Vehicle 50,000/- 2.1.The Applicants, namely, S/Shri Sunil Ghosh, Sanjoy Goyel, Satya Sarkar have been penalized for their active involv...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata
Decided on : May-08-2014
Dr. D.M. Misra, J. 1. These three Appeals are filed by the Revenue against respective three Orders-in-Appeal dated 29.03.10, 28.01.10 and 22.03.10, all passed by the Commissioner of Customs (Appeals), Kolkata, involving a common issue. Hence, all these Appeals are taken up together for disposal. 2. The facts common in all these Appeals, relate to determination of assessable value of iron-ore fines exported by the Appellants. The Department assessed the respective shipping bills on the basis of WMT instead of DMT. Undisputedly, the period involved in all these three Appeals, were after 13.06.2008, where the export duty of iron-ore fines has been charged on ad valorem rate basis. The Assessment Orders were challenged by the assessee before the ld. Commissioner (Appeals), who after considering the arguments/grounds stated in the Appeal held that the said iron-ore fines be assessed to duty on the transaction value arrived at on the Dry Weight per Metric Ton (DMT) basis and not on Wet Weigh...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata
Decided on : May-08-2014
Dr. D.M. Misra, J. 1. This Appeal is filed by the Revenue against the Order-in-Appeal No.KOL/CUS/CKP/364/2010 dated 04.01.2011. Briefly stated the facts of the case are that the Respondent had filed a shipping bill for export of 19500 WMT(Wet Metric Tonne)/17,745 DMT (Dry Metric Tonne) of iron-ore fines, declaring its assessable value @US $108 per DMT. The Department assessed the goods by enhancing its value from US $108 per MT to US $117 per MT and also the value was determined on the basis of WMT instead of DMT. Aggrieved by the said assessment, the Assessee had filed an appeal before the Commissioner (Appeals) who had directed the assessment on DMT basis and allowed the appeal against the enhancement of value from US $108 per MT to US $117 per MT. Aggrieved by the said Order, the Revenue is in appeal. 2. Ld. Special Counsel for the Revenue submitted that in the impugned Order, the ld. Commissioner (Appeals) decided two issues: (i). Whether the export goods be assessed to duty on WMT...
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