Jurisprudentiol – Friday's cases

By Vijay Kumar

Legal Corner Icon — the image was hosted by the publisher and was not captured.Central Excise

Finalisation of provisional assessment – Assessee taking suo motu credit in PLA account of excess duty paid proper – Revenue appeal dismissed: CESTAT

THIS is an epoch-making order. During the period from April, 1995 to March, 1997, the assessee was paying duty on their final products on the basis of provisional assessments. The price-lists filed by them came to be approved eventually by the Assistant Commissioner as per order dated 17/06/1999, wherein, higher PME (Post-Manufacture Expenses) deductions than what was claimed was allowed for the periods 1995-96 and 1996-97.

Customs

Detention of imported Goods for want of Licence under Drugs And Cosmetics Act- When licence was not required, detention illegal – quashed: High Court

WHEN the petitioner is entitled to import Benfotiamine without a licence by reason of exemption granted under the Rules of the Drugs and Cosmetics Rules, the purpose of import being one for manufacturing food supplement, the question of detention by way of confiscation or further proceeding for the purpose of penalty on the ground that the import is not supported by licence in Form 10-A, hence, does not arise.

See our columns Tomorrow for the judgements