Appellate Remedies Under Excise & Customs

by V. T. Raghavachari

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Written in English
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Open LibraryOL11330778M
ISBN 100897712226
ISBN 109780897712224

Under Section- 21 of criminal Procedure. Chief Metropolitan Magistrate (1) The Chief Metropolitan Magistrate shall exercise within the local limits of his jurisdiction all the powers conferred on him or on a Metropolitan Magistrate. under this Code, or .   Appellate remedies: Back to the top Parties aggrieved with the departmental adjudication action are given the right to appeal to Commissioner (Appeals) or Customs Excise Service Tax Appellate Tribunal; Appeal to the High Court and certain categories of decisions involving matters relating to classification or valuation can be appealed before. (4) Every notification issued under sub-rule (1), and every order made under sub-rule (2) of rule 8 of the Central Excise Rules, , and in force immediately before the commencement of the Customs and Central Excise Laws (Amendment) Act, shall be deemed to have been issued or made under the provisions of this section and shall continue. This section provides resources to help people study the laws on taxation. It: 1. Explains common methods of tax fraud perpetrated by companies, financial institutions, employers, private individuals and public servants and is intended to help prevent you from being injured by them; 2.

Departmental organisational set-up; adjudication and appellate procedures-Customs, Excise and Gold (Control) Appellate Tribunal, Settlement Commission, Advance Rulings. Offences and penalties. Exemptions for small scale industries. II. Customs Act, . Customs Act is law and a Tribunal constituted under the Customs Act is a Tribunal created by law under Article B. The Hon'ble Supreme Court in the Mafatlal case had held that even Section 11B of the Central Excise Act constitutes "law" within the . Explanation: Where any order of refund is made by the Commissioner (Appeals), Appellate Tribunal or any court against an order of the 23[Assistant Commissioner of Customs or Deputy Commissioner of Customs] under sub-section (2) of sect the order passed by the Commissioner (Appeals), Appellate Tribunal or, as the case may be, by the court. § Excise tax on beer and wine coolers; payment of tax; exceptions § Refund and adjustments on excise tax on beer and wine coolers § Bond required to secure excise tax liability on beer and wine coolers, and wine stored in bonded warehouses §

(3) Any Central Excise Officer may exercise the powers and discharge the duties conferred or imposed by or under the Act or these rules on any other Central Excise Officer who is subordinate to him. Still further, vide Notification No. 16/ST Dated 19/4/, the Central Board of Excise and Customs has appointed the officers of Central Excise, specified therein, and invested . Mr Ashish Chandra is a partner designate in the international trade and WTO practice group of the firm. Chambers-Asia Pacific recommends him for international trade and WTO, noting that Mr Chandra attracts praise for being ‘exceptional in his knowledge of the subject matter, and in his presentation and advocacy before the DGAD’. In addition to the above, Mr Ashish Chandra . C. Appeals under, other Acts Sometimes First Appeal is provided to the District Judge or the High Court under other Acts like appeal under Section 22 of U.P. Rent Control Act (U.P. Act no. 13 of ), before the District Judge against order passed under Section 21 of the Act on the application of landlord for eviction / releaseFile Size: KB. Bharat Indirect Taxes Containing GST, Customs, FTP & Comprehensive Issues For CA Final New Syllabus By Mohd Rafi Applicable for Nov / Dec Exam.

Appellate Remedies Under Excise & Customs by V. T. Raghavachari Download PDF EPUB FB2

- Buy Appellate Remedies under Excise & Customs book online at best prices in india on Read Appellate Remedies under Excise & Customs book reviews & author details and more at Free delivery on qualified : achari. Introduction. Under Central Excise/Customs/Service Tax laws, the officers of Customs & Central Excise have been empowered to act as a quasi-judicial authority and decide as to whether an infringement or contravention has taken place and whether penal action is called for.

The adjudication proceedings are quasi-judicial proceedings, ultimately resulting into issuance of a. Pre-Deposit for Filing Appeals Note: 1. In this E-book, attempts have been made to explain the provisions relating to mandatory pre-deposit for filing of appeals in Central Excise/ Customs/ Service Tax before different appellate forums.

It is expected that it will help departmental officers in their day to day work. Filing of Appeal before CESTAT-Part I NACEN, RTI, Kanpur Page 2 2.

About Customs, Excise & Service Tax Appellate Tribunal (CESTAT) The provision for establishing the Customs, Excise and Gold (Control) Appellate Tribunal i.e. CEGAT (now renamed as. The book "Words and Phrases of Excise, Customs and Service Tax " is written by S.B.

Sarkar. This book was published in the year The publisher of this title is Centax Publications (Pvt.) have about 61 other great books from this publisher. A person aggrieved by an order passed by Commissioner central excise or Commissioner (Appeals) central excise under Section 84 or Section 85 he may appeal to the Appellate Tribunal.

Such appeal shall be filed in prescribed form (ST-5) in. Firstly, there is a remedy to approach the Commissioner (First Appellate Authority) and eventually the Tribunal. Even if in these rounds the petitioners do not succeed, the orders of the Appellate Authorities can be impugned and challenged in substantive proceedings under the Central Excise Act,before this Court.

SEZs Customs & Central Excise department gets more Teeth An assessee, who has filed a return in the form referred to in sub-rule(1) within the date specified under that sub-rule or the second proviso thereto Readmore» A Handbook on Recent Changes Applied for Excise in Jewellery in India Excise Duty on Jewellery Manufacturing was introduced.

This book is the first to discuss what good faith means in international trade law. As a reference guide for scholars and practitioners it analyses the case law of WTO dispute settlement practice. The book describes how, why and when the concept of good faith links the WTO Agreements with other public international norms.

The decisions of customs officials under customs laws can be challenged before the appellate courts, including the Customs, Excise and Service Tax Tribunal, the high courts and the Supreme Court. However, import restrictions (that is, policy measures adopted by the Directorate General of Foreign Trade) cannot be challenged, as they fall within.

Customs Excise and Gold (Control) Appellate Tribunal now Customs Excise and Service Tax Appellate Tribunal has been established under section of the Customs Act, 19 Id., p 20 Ibid. 21 Ibid. 22 CEGAT Notification No. 1/CEGAT/82 datedFor reference see R.

Jain’s, Central Excise Law Manual, Golden Jubilee Edition. The court was hearing five appeals, three of them under Section of the Customs Act, (Customs Act) and two of them under Section 35G of the Central Excise Act, challenging individual orders passed by the Customs Excise and Service Tax Appellate Tribunal, Mumbai.

The Department of Revenue objected to hearing of these appeals at the. The Appeal against the order of the Commissioner of Central Excise or Commissioner (Appeals) can be filed before the Customs, Excise and Service Tax Appellate Tribunal (In short, CESTAT).

The Appeal should be filed within three months of the date of receipt of the order sought to be appealed against. Method of Accounting. Section of the Income Tax Act, (‘Act’ for short) provides the method of accounting by the assessee. Section (1) provides that income chargeable under the head "Profits and gains of business or profession" or "Income from other sources" shall be computed in accordance with either cash or mercantile system of accounting.

Instructions to Central Excise Officers: The Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, (54 of ) may, if it considers it necessary or expedient so to do for the purpose of uniformity in the classification of excisable goods or with respect to levy of duties of excise on such goods, issue.

ORDER G.N. Srinivasan, Member (J) 1. This is an appeal against the order passed in File No. V/Adj (SCN) 15//M III dated 23rd September, by the Commissioner of Central Excise, Mumbai III whereunder he disallowed the Modvat credit of Rs.

3,49,64,/- covered by four show cause notices as they have been wrongly availed and also levied a penalty of Rs. 3,50,00,/. On the other hand, under both GST and customs laws, tax officers issuing the show cause notice have the powers to impose penalties on the assessee in the same proceedings.

In such cases, the tax officer must include in the show cause notice an averment as to the penalties sought to be imposed with specific reference to the sections under which. P T D (Trib.) [Inland Revenue Appellate Tribunal] Before Shahid Masood Manzar, Judicial Member and Muhammad Riaz, Accountant Member AIRBLUE LIMITED Versus COMMISSIONER INLAND REVENUE, ZONE-I.

Introduction to Customs Law and Procedures PART 1 - Customs Act, PART 2 - Customs Rules and Regulations PART 3 - Appeal, Revision and Appellate Tribunal's Rules, Notifications and Orders PART 4 - Notifications issued under Customs Act, Volume 2 PART 5 - Customs Forms & Bonds. JUDGMENT Rajes Kumar, J.

By means of the present writ petition under Article of the Constitution of India, petitioner seeks the following relief. (i) a writ of certiorari quashing the order dated issued on and served on passed by the Hon'ble Customs, Excise & Gold (Control) Appellate Tribunal, New Delhi read with order dated.

2 DISCLAIMER Information is being made available in this booklet purely as a measure of public facilitation. The provisions of the Finance Actrules made there under, notifications and circulars or instructions of the Board shall prevail over the answers provided in this booklet in case of any Size: 1MB.

The Customs (Appeals) Rules, Chapter I - V Form 1 - Form 8 The Customs Tariff Act, Sec. 1 - 13 First Schedule Second Schedule The Customs and Excise Revenues Appellate Tribunal Act, Chapter 1 - 2 The Customs (Advance Rulings) Rules, Rule 1 - 4 The Deferred Payment of Import Duty Rules, Rule 1 - 8.

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So the Customs and Excise Laws have prescribed two sets of remedies – one for the aggrieved person and one for the State. Let us take the Central Excise Law for example.

Under Sect any aggrieved person can appeal to Commissioner (Appeals) against orders passed by officers lower in rank than Commissioner.

It was argued that the NTT, is a quasi-judicial appellate tribunal and has been vested with the power of adjudicating appeals arising from orders passed by Appellate Tribunals under the Income Tax Act, the Customs Act,and the Central Excise Act, ).

However Hitherto this jurisdiction was vested with High Courts. Customs, Excise and Service Tax Appellate Tribunal Jaipur has ruled in the case to take recourse under rule 16 of the Customs Central Excise Duties Service Tax of Appendix 41 of Hand Book of Procedures, EXIM Policy vide Public Notice No(RE)/ effective from in the following manner.

tribunal’ as referred to in Section (6), is defined under Section 2(1B) of the Customs Act to mean the Customs, Excise 4. and Service Tax Appellate Tribunal constituted under Section of the Customs Act and any person ceasing to hold office as President, Vice-President or Member cannot appear before the.

Collector, the Appellate Collector, Central Excise and the Central Government passed in revision and direct the Asstt.

Collector of Central Excise to examine and decide afresh the petitioner’s claim for exemption in the light of the aforesaid elucidation of the legal position and refund to the petitioner the excess amount, if any, excise duty. Central Board of Excise and Customs (CBEC) is a part of the Department of Revenue under the Ministry of Finance, Government of India.

It deals with the tasks of formulation of policy concerning levy and collection of Customs & Central Excise duties and Service Tax, prevention of smuggling and administration of matters relating to Customs. Valuation under the Central Excise Act,Central Excise Valuation (Determination of Price of Excisable Goods) Rules, Classification of goods under Central Excise Tariff Act,with reference to Rules of Interpretation.

Assessment including provisional assessment, self-removal procedure, payment of duty, and rate of duty. Administrative Tribunals Act, * Classification - State, Joint or Central.

- After exhausting alternative remedies under relevant service rules Customs, Excise and Service Tax Appellate Tribunal (CEGAT) The Income-Tax Appellate Tribunal (ITAT)File Size: KB.A Guide to India’s Legal Research and Legal System.

By Dr. Rakesh Kumar Srivastava. Dr. R.K. Shrivastava is presently Chief Librarian at the Supreme Court of India, New Delhi. He has more than twenty-four years of experience in the field of law librarianship in India.Ministries/Departments. Ministry of Agriculture and Farmers Welfare.

Department of Agricultural Research and Education (DARE) Agricultural Technology Information Centre (ATIC) Agrinnovate India. Central Agricultural University, Imphal, Manipur.

College of Fisheries Lembucherra, Tripura, Central Agricultural University, Imphal.