Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (1999)(107)ELT533Tri(Chennai)
..... and recording of statements the department issued show cause notice seeking reclassification of the item under chapter heading 59.01 and alleged that the assessees wrongly classified the goods under headings 5206.61 and 5206.32 describing the book binding cloth manufactured by them as processed cloth. details of the figures were collected for march, 1986 ..... date of order sought to be reconsidered. the supreme court observed that the period of one year fixed under sub-section (3) of section 35e of the act should be given its literal meaning and so construed the impugned direction of the board was beyond the period of limitation prescribed therein and therefore ineffective. before ..... the decision or order by the concerned authority. it has also been held that if the authority is authorised to exercise the power or to do an act of affecting the rights of parties, he shall exercise that power within the period of limitation prescribed therefor. the order or decision of such authority comes into .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (2007)(118)ECC363
..... steel company ltd. (siscol): (1) demanding duty of rs. 3,07,65,945/- involved on the uncleared goods that lay in the warehouse beyond the expiration of the warehousing period under section 72 of the customs act, (ii) proposing to appropriate the same amount paid by siscol vide tr6 ch. no. 1/2003-04 dated 29 ..... and the importer shall pay, the full amount of duty chargeable on the goods and internet, penalties, rent and other charges thereon. if payment as demanded is not made, it is recoverable by sale of other goods of the importer in the warehouse. goods which are not removed from a warehouse within the permissible period are treated as ..... goods improperly removed from the warehouse. such improper removal takes place when the goods remain in the warehouse beyond the permitted period or its .....
Tag this Judgment!