Jurisprudentiol – Friday's cases

By Vijay Kumar

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

Appeal to Commissioner (Appeals) - Limitation - Appeal filed on 91st day barred even if end of 60 days was a holiday - High Court:

IF the period of the last day of filing of an appeal comes in the midst of a vacation or a holiday, the said period would not get excluded but is extended by applicability of Section 4 of the Limitation Act or Section 10 of the General Clauses Act which enables the affected party to prefer the appeal on the date when the Court or the office reopens.

Customs

Car which was black in colour and of a seating capacity of five while in UK was modified as a Limousine of silver gray colour and substantially improved facilities and cosmetics in United States from where it was imported. Confiscation upheld - CESTAT

CAR imported by the appellant is a secondhand/used vehicle. It is settled law that valuation of secondhand goods cannot be made on a comparison with other secondhand goods. Each secondhand goods is uniquely placed and factors affecting its value cannot necessarily be true for other secondhand goods - As the charge of misdeclaration of value by the appellant was unsustainable there was no reason to hold the goods to be liable to confiscation in terms of Section 111 (m) of the Customs Act.

Happy Sankranti

See our columns Tomorrow for the Judgements