Jurispruden tiol – Tomorrow's cases

By Vijay Kumar

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

Cement damaged due to rains – Damage occurred due to unprecedented rains which is a natural cause - Remission of duty admissible: CESTAT

The appellant's counsel recalled the fury of rains that lashed various parts of Tamil Nadu and the unprecedented damage it left in its trail. He pleaded that the appellant was also a victim of this fury and therefore rightly eligible for remission of duty. The Tribunal agreed with the appellant's counsel and allowed the appeal of the appellant. The Commissioner's order demanding duty with interest and imposition of penalty was set aside providing respite to the appellant.

Customs

No finding in SCN to show that appellants by their acts of omissions, commissions rendered imports liable for confiscation under Section 111 – Pre-deposit waived and stay granted: CESTAT

The appellants were alleged to have aided import of goods by importers after availing DEPB benefits against forged TRAs received by them from Mumbai. These TRAs were manipulated so as to make it appear that these were issued by the Customs authorities at Nhava Sheva Port in relation to DEPB licenses registered there. These TRAs were accompanied by Xerox copies of those licenses also. The appellants were brokers who purchased the fabricated TRAs and transferred the same to the importers. DRI registered a case against the importers as well as the appellants. The Commissioner ordered that goods imported under such fabricated TRAs are liable for confiscation and proposed penalty in terms of Section 112 of the Customs Act.

Income Tax

Orders passed earlier by CIT(A) and Tribunal in quantum proceedings cannot be taken as conclusive for penalty proceedings - Quantum and penalty proceedings are distinct from each other - Penalty of Rs 3 Cr under s. 271(1)(c) set aside: ITAT

HERE is a case where the assessee found himself pushed from the frying pan to fire. Finally the ITAT has to rescue him from the fire by quashing the penal proceedings initiated against them by the CIT(A) under s. 271(1)(c).

See our columns Tomorrow for the judgements