Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... the adjudicating authority vide the impugned order has (a) allowed the prayer of the high seas sellers by directing cancellation of the bills of entry filed by high seas buyers and permitting high seas sellers to file bills of entry in their names after amendment of igm (b) held that after re-filing of the bills of entry, the goods be assessed at merit rate of duty and (c) ordered provisional release of goods subject to compliance of clauses (a) and (b) ..... the light of the above, we agree with the revenue that the commissioner ought to have taken into account the findings in the report of the dri before passing the order permitting amendment of the igm and filing of fresh bills of entry by the high seas sellers and directing provisional release of the goods. ..... of lading to prove their title to the goods; that they were eligible to claim the ownership of the goods and file bills of entry in their names and therefore they may be permitted to file bills of entry in their names after the amendment of igm and after cancellation of the bills of entry already filed by high seas buyers. 4. ..... wherein it was held that cestat was not justified in permitting filing fresh bill of entry after an out of charge order was issued. ..... the title has not been relinquished by the importer on record nor they have been heard, the commissioner grossly erred in ordering cancellation of the originally filed bills of entry and permitting the high seas sellers to file revised bills of entry in their own name. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... it is also argued that such refund involved re-assessment of bill of entry without challenging the original assessment order, which course of action is not permitted in view of the decision of the hon'ble supreme court in the case of priya blue industries vs cce 2004 (172) elt 145 (sc). ..... the second issue taken is that granting of refund in such cases where respondent has paid duty involves reassessment of bill of entry without challenging the original assessment through appeal proceeding which course of action is not permitted in view of the decision of thehon. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... vide the impugned order, the commissioner of customs (appeals) has rejected the claim of the assessees for refund of rs.4,36,157/- paid on pet food for the import of which bills of entry were filed on 17.3.2006 and which goods were permitted to be re-exported as the department of animal husbandry, ministry of agriculture prohibited import of pet food and cancelled all import permits issued earlier due to outbreak of bird flu in european countries as premature for the reason that bills ..... since the goods were imported into india and bill of entry filed and duty paid thereon, and subsequently allowed to be re-exported under cover of shipping bill, the assessees plea that payment was not a payment of duty cannot be accepted. ..... the shipping bill for re-export also contained particulars of the bills of entry and the duty paid t.r.6 challan references. ..... documents submitted by the assessees to the refund department included bill of entry, invoice, bill of lading, packing list etc. ..... therefore, the assessees contend that they are not required to wait for final assessment of the bills of entry before filing the claim for refund. 2. ..... he held that the assessees were free to claim refund on production of original documents, after finalization of the bills of entry. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
per: jyoti balasundaram, 1. in this case, the assessee had described the goods imported by them as fractions of crude palm oil and sought amendment of the description as crude palm oil. they also sought permission to transfer the imported goods to a licencee having manufacturing facility/refinery. the assistant commissioner of customs rejected the claim for amendment and his order was upheld by the commissioner (a). hence, this appeal.2. we find that although the bill of entry described the goods as fractions of crude palm oil, the invoice describes them as crude palm oil and the test report shows that the goods are crude palm oil. in this view of the matter, the request for amendment was valid in the eye of law. further, the request for transfer of the goods to a licencee having manufacturing facility/refinery for the manufacture of refined oil is also permissible as per the warehousing provisions. we, therefore, permit the amendment of the bill of entry and allow the request of the appellants to transfer of crude palm oil to a licencee possessing manufacturing facility/refinery. we also note that provisional transfer of the goods was also permitted by the customs authorities. hence, the impugned order is set aside and the appeal allowed in the above terms.
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... in fact, the most of the petitioners, who are having the contract carriage, are having the permits under section 88(9) of the motor vehicles act read with section 82, which are nothing but tourist permits, issued for the purpose of promoting the tourism and obviously issued to the tourist vehicles as contemplated under that section. ..... has held that even if the petitioners before the court possess permits issued only under section 74 of the motor vehicles act for contract carriage they would not save them because what is required is not a tourist permit but a user of tourist vehicle by the tour operator in his business and further such tourist vehicle should have been covered under a permit granted under the motor vehicles act and/or the rules framed ..... vehicle should be a tourist vehicle under section 2(43) of the motor vehicles act; it should be used by the concerned tour operator for the purposes of a tour and the said tourist vehicle should have been covered by any permit granted under the motor vehicles act and/or the rules framed there under. ..... the court rejected the argument that the permit granted under section 74 for contract carriage operators would not attract liability to pay service tax under section 65(52) of the finance act, 1994 unless it is a tourist permit but clarified that the only condition is that the vehicle should be a tourist vehicle under section 2(43) of the motor vehicles act. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... she further states that the initial provision in the rules permit adjustment to be made in the subsequent period and that only with effect from 01.03.07, the provision was made under sub-rule 4(a) that such adjustment should be made in the succeeding month or quarter, as the case may be. ..... hence, in my considered view, while the main clause of rule 6(3) permits the appellants to make adjustment of excess payments made earlier in the subsequent period, the conditions peculiar to the service providers cannot be made applicable in their case. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... a reading of the regulations relating to the grant of licence to act as custom house agent, it is seen that while custom house agent should be in a position to act as agent for the transaction of any business relating to the entry or departure of conveyance or the import or export of goods at any customs station, he should also ensure that he does not act as an agent for carrying on certain illegal activities of any of the persons who avail his services as ..... circumstances, in our opinion, it is a fit case to revoke the suspension of licence and permit the customs authorities to take appropriate action as deemed fit after the completion of investigation. ..... 129 mad which maintained in supreme court 2002 (142) elt a87 has held that the very purpose of granting a licence to a person to act as custom house agent is for transacting any business relating to the entry or departure of conveyance or the import or export of goods at any customs station. ..... sdr submits as follows:- (1) m/s.maharaja cargo, cha filed six bills of entry covering 59 containers for the clearance of goods declared as rubber processing oil and ..... (2) the imports mentioned in the impugned order relate to the bills of entry: nos.665811 dated 21/10/2010, 665812 dated 21/10/2010, 687673, 687671, 687672 all dated 13/11/2010 and 691593 ..... on detailed examination of goods lying in 52 containers, covered under 5 bills of entry, the said goods were found to the base oil against the declared description of rubber processing and .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... on custody and removal of imported goods (1) (2) the person having custody of any imported goods in a customs area, whether under the provisions of sub-section (1) or under any law for the time being in force, - (b)shall not permit such goods to be removed from the customs area or otherwise dealt with, except under and in accordance with the permission in writing of the proper officer. 6. ..... the only restriction is that the appellants shall not permit the goods to be removed from the customs area without the permission of the proper officer. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... goods credit for the items listed at s.no.1 above on the ground that ring frame was purchased on hire purchase agreement before 17.6.94, which is the date on which rule 57-r of the central excise rules, 1944 was amended so as to permit availment of capital goods credit in respect of machinery purchased on lease. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... - for the removal of doubts, it is hereby declared that for the purposes of this clause, (a) personal use includes permitting the complex for use as residence by another person on rent or without consideration; (b) residential unit means a single house or a single apartment intended for use as a place of residence ..... the decision of the karnataka high court in turbo-tech (supra) is with reference to the question whether the entry for consulting engineer service during the period 1997 to 2001 could cover the activities of design, development in a contract for design, development and supply of turbo power pack and ..... further the argument basically challenges the virus of certain taxing entries in finance act 1994, both for the period prior to 01-06-2007 and after that and tribunal is not an appropriate forum for such ..... find is that the entry in section 65 (105) (zzzza) of finance act, 1994, called as works contract service covers certain services which are covered by entries in section65 (105)(zzd), 65 (105) (zzq), 65 (105)(zzt), 65(105) (zzzh),etc of the said act, before and after the introduction of the new entry for works contract. ..... case the issue was examined with reference to the entry 65 9105) (zzzza) for works contract. ..... them, no service tax was payable, departmental authorities did not make any further correspondence in the matter and therefore, they were under a bonafide impression that the project was not covered by the entry for construction of residential complex. .....
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