SIGN IN SUBSCRIBE

News Update

PM-STIAC discusses accelerating Industry-Academia Partnership for Research and InnovationIndia, Singapore hold dialogue over cyber policy44 bids received under 10th Round of Commercial Coal Mine AuctionsCops arrest former Dy PM of Nepal in cooperative fraud casePuri highlights India's Petrochemical potential at India Chem 2024UN reports record high cocaine production in ColombiaMinister unveils 'Aviation Park' showcasing India's Aviation HeritageED finds PFI wanted to start Islamic movement in IndiaBlocking Credit - Rule 86ASEBI says investors can use 3-in-1 accounts to apply online for securitiesI-T- Penalty u/s 271(1)(b) need not be imposed when assessee moved an adjournment application & later complied with notice u/s 142(1): ITAT4 Kanwariyas killed as vehicle runs over them in Banka, BiharI-T- Accounting principles do not prescribe maintaining of a day-to-day stock register, and the books of accounts cannot be rejected on this basis alone: ITATUN food looted and diverted to army in EthiopiaCus - Alleged breach of conditions for operating public bonded warehouse; CESTAT rightly rejected allegations, having found no evidence of any such breach: HCUS budget deficit surges beyond USD 1.8 trillionST - Onus for proving admissibility of Cenvat Credit rests with service provider under Rule 9(6) of the Cenvat Credit Rules, 2004: CESTATIf China goes into Taiwan, Trump promises to impose additional tariffsRussians love Indian films; Putin lauds BollywoodCus - Classification of goods is to be determined in accordance with Customs Tariff Act & General Interpretative Rules; Country-of-Origin Certificate may offer some guidance, but cannot solely dictate classification: CESTATCus - Benefit of such Country-of-Origin certificates cannot be denied if all relevant conditions are met under the applicable Customs Tariff rules: CESTATCuban power grid collapses; Country plunges into darknessCus - As per trite law, merely claiming a classification or exemption does not constitute mis-declaration or suppression - any misclassification does not equate to willful intent to evade duty: CESTATKarnataka mulling over 2% fee on aggregator platforms to bankroll gig worker welfare fundCus - Extended limitation cannot be invoked in case of assessee who is a regular importer with a consistent classification approach: CESTAT
 
Cus - Recovery of incineration charges for destruction of goods as per SC order - there is no provision for grant of stay by CESTAT or for that matter under Customs also - Tribunal has no jurisdiction whatsoever: CESTAT

By TIOL News Service

MUMBAI, NOV 21, 2014: A notice dated 21/07/2014 was issued by the Dy. Commissioner of Customs, JNCH, Nhava Sheva, pertaining to recovery of incineration charges of the waste oil contained in 39 containers of quantity 6,28,368 kg. The incineration charges for destruction of these goods amounting Rs.92,11,047/- @ Rs.14.80 per kg., is sought to be recovered as per Apex Court's order dated 04/04/2014.

The appellant filed a Misc. Application before the CESTAT seeking stay of the impugned demand under Rule 41 of the CESTAT (Procedure) Rules, 1982.

It is submitted that the Tribunal had ordered pre-deposit of Rs.2.5 lakhs against penalty of Rs.10 lakhs imposed on the appellant vide stay order dated 27/01/2006 and subject to such pre-deposit, recovery of dues were stayed pending decision. It is the further contention that whether the oil imported by the appellant is hazardous in nature or not, is pending decision before the Tribunal and, therefore, before deciding on the issue, the issue of notice for recovery of incineration charges is premature.

The AR submitted that the goods imported by the appellant were tested by Maharashtra Pollution Control Board under direction of Supreme Court Monitoring Committee for Hazardous wastes and it is in terms of the Supreme Court order that the goods were disposed of through incineration and charges were imposed, and therefore, the miscellaneous application is not maintainable.

The CESTAT observed -

"4. This Tribunal granted stay in respect of dues adjudged namely, duty, interest and penalty. There is no provision for grant of stay under Rule 41 of the CESTAT (Procedure) Rules, 1982. In the present case, the issue relates to recovery of incineration charges and there is no provision under the Custom Act to stay recovery of such charges. Further, the recovery is sought to be made in terms of the Apex Court order. Therefore, this Tribunal has no jurisdiction, whatsoever, to deal with this matter…."

The Miscellaneous application was dismissed as not maintainable.

(See 2014-TIOL-2311-CESTAT-MUM)


POST YOUR COMMENTS
   

TIOL Tube Latest

TIOL Tube
Shri Samrat Choudhary, Hon’ble Deputy CM & FM of State of Bihar, delivering inaugural speech at TIOL Tax Congress 2024.

TOP NEWS


AR not Afar by SK Rahman

VISION 360



Justice A K Patnaik, Mentor to Hon'ble Jury for TIOL Awards 2024, addressing the gathering at the event.

TII LATEST

TIOLCORPLAWS LATEST