Jurisprudentiol – Thursday's cases

By Vijay Kumar

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

Import of Cars under EPCG - DGFT vs Customs - No interference at SCN Stage - Customs to decide case within six weeks: High Court

The matter is pending at the show cause stage. Customs Department has made certain allegations and the petitioner has refuted and denied the said allegations. Facts and factual matrix of the case have to be gone into, examined and verified. The statement made by the counsel for the Department of Customs is taken on record and it is directed that the two show cause notices dated 3rd May, 2010 should be adjudicated and decided within six weeks from the date copy of this Order is received by the Department of Customs.

Income Tax

Does Reward given to Customs Informer stand on equal footing to Reward given to Revenue officer for performing work assigned under special scheme? - Is such reward receipt exempt? - YES, rules ITAT

THE questions before the Tribunal are - Whether Reward given to a Customs informer stands on equal footing to a Reward given to a Revenue officer for sincerely performing the work assigned under a special scheme and whether such Reward is exempt u/s 10( 17A ). YES is the Tribunal's answer.

Central Excise

Central Excise - Availing of CENVAT Credit - Penalty cannot be imposed on conjunctures and surmises - No appeal on a question of fact: High Court

A condition precedent for invoking the provisions of sub-rule (2) of rule 13 of the Rules there should be a finding to the effect that the manufacturer has taken or wrongly utilized the CENVAT credit on account of fraud, willful mis -statement, collusion or suppression of facts, or contravention of any of the provisions of the Act or the rules made thereunder with intention to evade payment of duty; both the Commissioner (Appeals) as well as the Tribunal have recorded concurrent findings of fact to the effect that evidence in record is not sufficient to conclude that the assessee is a party to the fraud. It has also been recorded that the findings of the Adjudicating Authority that there is suppression of facts with intent to avail wrong credit is based on conjectures and surmise and not on solid evidence.

Happy Republic Day

See our columns Thursday for the Judgements