The High Court dismissed the Commissioner of Customs appeal against the Customs, Excise and Service Tax Appellate Tribunal order. The Court held that penalty under Section 112(a)(ii) was inapplicable as goods were exempt and not dutiable.
Appeal dismissed; questions of law answered against appellant.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 04.09.2015
CORAM
THE HONOURABLE MR.JUSTICE V.RAMASUBRAMANIAN
AND
THE HONOURABLE MR.JUSTICE T.MATHIVANAN
C.M.A.No.1701 of 2007
The Commissioner of Customs (Exports)
Custom House
Chennai 600 001 .. Appellant/Respondent
-vs-
1. M/s Jay Ar Enterprises
No.7, N.S.Krishnan Street
Eshwaran Nagar
Pammal
Chennai 600 075
2. Customs, Excise and Service Tax
Appellate Tribunal
South Zonal Bench
Shastri Bhavan Annexe
First Floor, 26, Haddows Road
Chennai 600 006 .. Respondents/Appellant
Memorandum of Grounds of Civil Miscellaneous Appeal under Section 130 of the Customs Act, 1962 against the Final Order No.1263/2006 dated 05.12.2006 on the file of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai.
This appeal is by the Commissioner of Customs under Section 130 of the Customs Act, 1962.
the case of Associated Cement, we find no merits in the appeal. Hence the appeal is dismissed and the questions of law are answered against the appellant. No costs.
Sd/-
Asst.Registrar
/true copy/
Sub Asst. Registrar
ss
To
1. The Commissioner of Customs (Exports)
Custom House
Chennai 600 001
2. The Customs, Excise and Service Tax
Appellate Tribunal
South Zonal Bench
Shastri Bhavan Annexe
First Floor
No.26, Haddows Road
Chennai 600 006
+1 cc to Mr.A.P.Srinivas Advocate sr.48401
C.M.A.No.1701 of 2007
aa29/09/2015
2 issues framed by the court
Whether penalty under Section 112(a)(ii) of Customs Act is leviable when goods are not dutiable due to exemption notification.
Whether the Tribunal correctly relied on Associated Cement Companies Ltd. to set aside the penalty.
Colour shows how this judgement treated each authority
Associated Cement Companies Ltd. v. Commissioner of CustomsRelied on¶18
Associated Cement Companies Ltd., v. Commissioner of Customs, 2001 (128) E.L.T.21
3 provisions across 1 enactments
Commissioner of Customs (Exports)
M/s Jay Ar Enterprises
Customs, Excise and Service Tax Appellate Tribunal
V. Ramasubramanian
T. Mathivanan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
