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By Vijay Kumar

Customs

If somebody claims that mangoes brought by him are produced in Iceland or New Zealand, it would be very difficult to swallow it - Cloves are not grown in Pakistan - No concession to import of cloves from Pakistan : Tribunal

THE appellants imported Cloves from Pakistan under two Bills of Entry claiming concessional assessment under SAARC Preferential Trading Agreement (SAPTA) Notification No. 105/99. The country of Origin, as per the Certificate of Origin, is Pakistan. Since Pakistan does not produce Cloves, investigations were carried out. The Commissioner referred the matter to the Spices Board for confirmation as to whether Pakistan is known to have Clove production and export. The Spices Board referred the matter to the Indian High Commission in Islamabad. After local enquiries, the High Commission found that Cloves are not grown in Pakistan.

CESTAT

Contradiction in final order vis-a-vis discussion in concluding paragraph - Tribunal rectifies mistake - ROM application allowed

THIS case was reported six months ago [2007-TIOL-534-CESTAT-MUM] with the caption - "Although automobiles cess and education cess are duties of excise, yet tractors exempted from BED cannot be called as dutiable goods - Rule 6 of Cenvat Credit stands attracted - Explanation III to Rule 6(3) is not clarificatory - Tribunal."

Income Tax

Provisions of Sec 2(22)(e) of I-T Act cannot be applied on presumptions - Burden is on Revenue to prove that all conditions of deeming provision are fully satisfied : ITAT Third Member

THIS hinges around one of the most influential businessman in India today - an Indian tycoon who apparently started his small deposits para-banking business with a capital of Rs 2000 in 1978 to become a mega giant presently towering over a diversified business group with interests in housing, entertainment and media - a business group which has since attained the iconic stature having sponsored the Indian and hockey cricket teams; one who creates news and attracts media attention - whether seen in public with the likes of the Big B and politicians like Mulayam Singh Yadav and Amar Singh or otherwise or for his extravagant life style - throwing glitzy parties and rubbing shoulders with the who's who of Bollywood; one who manages to create news even if not seen in public - raising speculation that he is seriously ill - One can go on and on discussing his profile, but a couple of lines above would be enough for the name to surface therefrom - Popularly known as "Saharasri" - self styled 'chief guardian' of the Sahara Group - Subroto Roy also known as Subroto Roy Sahara !

See our columns Monday for the judgements