CESTAT BANGALORE DECIDED AS FOLLOWS IN THE LATEST JUDGEMENTS:-

F.O. No.1389/09 dt 17.11.09 : KEDIA OVERSEAS LTD vs CC VISHAKAPATNAM — we find that the Bills of Entry involved have to finally assessed after hearing the submissions of the appellant also on the test report of the Chemical Examiner. In the circumstances, we remand the matter to the jurisdictional Assistant Commissioner / Dy. Commissioner for finalization of provisional assessment of the subject Bills of Entry in accordance with law after complying with principles of natural justice.

[for full text of the judgement please visit http://www.taxesinindia.com and click on the citation taxind_2009_szb_b_1389]

F.O. No. 1387/09 dt 13.11.09 in re: CC HYDERABAD vs. VANI GRAPHICS:- On perusal of the records, we find that the issue to be decided in this case is whether the ld. Commissioner [Appeals] order which has restricted the redemption fine and penalty to 10% and 5% respectively of the value as certified by the Chartered Engineer, is correct or not. We find that the issue is now no more RES INTEGRA as this Bench in the case of OFFICE DEVICES [2000-235-ELT-376] held that the redemption fine and penalty to the extent of 10% and 5% respectively of the value as has been certified by the Chartered Engineer is enough in cases where identical issue arose. This order of the Tribunal was not accepted by the Revenue, and they preferred an Customs appeal to Honble High Court of Kerala and Honble High Court in their judgement as reported at 2009(24)ELT 336(KER.) dismissed the appeal and upheld the order of the Tribunal.

[for full text of the judgement please visit http://www.taxesinindia.com and click on the citation taxind_2009_szb_b_1387]

CESTAT ORDERS

VENKATRAMAN RAGGHUPATHY, Web admin.

CESTAT ORDERS provisional assessment, res integra, shipping bills