TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Bills of Entries Appealable: Commissioner to Decide on Merits</h1> <h3>Cipla Ltd. Versus Commissioner of Customs, Indore</h3> The Tribunal held that bills of entries are appealable and should be decided on merits, remanding the matter to the Commissioner (Appeals) within a ... SAD refund - benefit of N/N. 45/2005-Cus., dated 16-5-2005 - The Revenue’s contention was that since no sales tax and VAT tax stand paid by the appellant in respect of their final product, so cleared, the benefit of the Notification will not be available to them - Held that: - bills of entries are also appealable in nature and any appeal filed theiragainst was required to be taken up as an appeal by Commissioner (Appeals) and to be decided on merits - Inasmuch as merits have not been considered by him, we deem it fit to remand the matter to Commissioner (Appeals) for decision on merits - appeal allowed by way of remand. Issues:- Applicability of exemption from SAD under Notification No. 45/2005-Cus.- Appealability of bills of entries.- Jurisdiction of Commissioner (Appeals) to decide on merits.Analysis:Issue 1: Applicability of exemption from SAD under Notification No. 45/2005-Cus.The appellant, a unit in SEZ, transferred final products to their DTA depot on a stock transfer basis. They claimed exemption from SAD under Notification No. 45/2005-Cus. The Revenue contended that since no sales tax or VAT was paid for the final product, the Notification's benefit was not available. The Commissioner (Appeals) rejected the appeals stating that bills of entries are not appealable. The appellant argued that the transaction did not attract sales tax as the goods were not being sold but only transferred.Issue 2: Appealability of bills of entries.The appellant challenged the bills of entries before the Commissioner (Appeals), who rejected the appeals on the grounds of non-appealability. However, the appellant argued that bills of entries are appealable, citing precedents like CCE v. Arvind Exports. The Tribunal agreed with the appellant that bills of entries are appealable and should be decided on merits, remanding the matter to the Commissioner (Appeals) for a decision within a specified timeframe.Issue 3: Jurisdiction of Commissioner (Appeals) to decide on merits.The appellant approached the adjudicating authority for speaking orders, which were not provided. The Revenue suggested remanding the matter to the Commissioner (Appeals) for a decision on merits. The Tribunal agreed with the appellant that the Commissioner (Appeals) should decide on merits, considering the legal principles established in various judgments, and set a timeline of 4 months for the decision.This judgment clarifies the appealability of bills of entries, the applicability of exemptions under specific notifications, and the jurisdiction of the Commissioner (Appeals) to decide on merits. The decision emphasizes the need for a timely and thorough consideration of the legal aspects involved in customs matters.
TaxTMI 
TaxTMI 
