TaxTMI 
TaxTMI 
2010 (9) TMI 31
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....harmaceutical machineries, and in the normal course of business it sought to import hot rolled SS Plates. Specification 904L & 2 REIO from Sweden. Accordingly, petitioners imported 4050 Kgs of such plates on 18th April, 1991 having CIF value of Rs. 6,06,984/. At the relevant time, the said plates were eligible to concessional rate of duty under notification No.58/87 dated 1st March, 1987 (as amended from time to time). The petitioners obtained certificate from the Directorate General of Technical Development (DGTD) in June, 1991 which entitled them to claim exemption under the said notification. The Petitioners claimed concession under the said notification, however, the same was not considered and the petitioners were informed that they have to pay full amount of duty in the sum of Rs.12,50,696/. Concessional rate of duty was not granted to them. In the meantime, the goods remained in the warehouse as per the provisions of the Customs Act. Since the warehousing period had expired, various notices were issued from time to time to the petitioners under section 72 of the Act. The goods of the petitioners were, accordingly detained and the notice dated 28th February, 1998 was issued f....
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....eclaration filed by the petitioners is based on the extraneous reasons not covered under the KVS Scheme and is liable to be set aside in exercise of writ jurisdiction of this Court. Per Contra : 7. Mr.Jetly, learned counsel appearing for the respondent Revenue urged that the impugned order is passed in accordance with law and that there is no infirmity of any nature as alleged or otherwise. It is further submitted that by allowing, the collection of duty which was attracted to the imports was postponed under section 60 of the Act. According to him, the petitioners failed to clear the goods after the bond period was over. Consequently, the petitioners were called upon to pay duty with interest as contemplated under the Act. According to him, there was no dispute which could have been raised, as such the Designated Authority was justified in rejecting the declaration made by the petitioner. 8. In rejoinder, Miss Chandurkar urged that the duty demanded and confirmed was in excess of the assessment done and that it was assessed without affording an opportunity of of hearing, as such the petitioners were well within their rights to challenge the said demand....
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....the the amount of duties (including drawback of duty, credit of duty or any amount representing duty), cesses, interest, fine or penalty which constitutes the subject matter of a demand notice or a showcause notice issued on or before the 31st day of March, 1998 under that enactment but remaining unpaid on the date of making a declaration under section 88, but does not include any demand relating to erroneous refund and where a show-cause notice is issued to the declarant in respect of seizure of goods and demand of duties, the tax arrear shall not include the duties on such seized goods where such duties on the seized goods have not been quantified. Explanation._Where a declarant has already paid either voluntarily or under protest, any amount of duties, cesses, interest, fine or penalty specified in this sub-clause, on or before the date of making a declaration by him under section 88 which includes any deposit made by him pending any appeal or in pursuance of a court order in relation to such duties, cesses, interest, fine or penalty, such payment shall not be deemed to be the amount unpaid for the purposes of determining tax arrear under this sub-clause; &nb....
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....ority along with proof thereof and the designated authority shall thereupon issue the certificate to the declarant. (3) Every order passed under subsection (1), determining the sum payable under this Scheme, shall be conclusive as to the matters stated therein and no matter covered by such order shall be reopened in any other proceeding under the direct tax enactment or indirect tax enactment or under any other law for the time being in force. (4) Where the declarant has filed an appeal or reference or a reply to the showcause notice against any order or notice giving rise to the tax arrear before any authority or Tribunal or Court, then, notwithstanding anything contained in any other provisions of any law for the time being in force, such appeal or reference or reply shall be deemed to have been withdrawn on the day on which the order referred to in subsection (2) is passed : Provided that where the declarant has filed a writ petition or appeal or reference before any High Court or the Supreme Court against any order in respect of the tax arrear, the declarant shall file an application before such High Court or the Supreme Court for withdrawing such ....
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....any other provision of law for the time being in force, such appeal, reference or reply shall be deemed to have been withdrawn. Where writ petitions have been filed before the High Court or Supreme Court the declarant shall move an application for withdrawing such petitions and furnish the proof of the same Along with the intimation. Any amount paid in pursuance of declaration made under the Scheme shall not be refundable under any circumstances. 18. The designated authority shall subject to the conditions provided in the Scheme grant immunity from prosecution or penalty under the relevant Acts in respect of matters covered in the declaration. 19. The Scheme shall not be applicable in respect of tax arrears in following cases : (a) In respect of direct taxes, _ (i) to (iii) xxxxx xxxxx xxxxx (b) In respect of indirect tax enactments (i) in a case where prosecution has been launched under any indirect tax enactment; (ii) in a case where showcause notice or notice of demand under Customs Act or the Central Excise Act has not been issued. (c) In respect of a person against whom prosecution for any offence punisha....