Gujarat High Court
Commissioner Of Customs vs M/S Vvf (India) Ltd....Opponent(S) on 16 February, 2017
Bench: M.R. Shah, B.N. Karia
O/TAXAP/109/2017 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL NO. 109 of 2017
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COMMISSIONER OF CUSTOMS....Appellant(s)
Versus
M/S VVF (INDIA) LTD....Opponent(s)
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Appearance:
MR SUDHIR M MEHTA, ADVOCATE for the Appellant(s) No. 1
MR MIHIR JOSHI, SR. ADVOCATE with MR KUNAN NANAVATI for NANAVATI ASSOCIATES,
ADVOCATE for the Opponent(s) No. 1
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CORAM: HONOURABLE MR.JUSTICE M.R. SHAH
and
HONOURABLE MR.JUSTICE B.N. KARIA
Date : 16/02/2017
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE M.R. SHAH) Heard Shri Sudhir Mehta, learned Counsel appearing on behalf of the appellant and Shri Mihir Joshi, learned Counsel appearing on behalf of the respondent.
ADMIT to consider the following substantial questions of law.
"(1) Whether on the facts and circumstances, the Tribunal is right in law to allow the benefit of duty exemption under advance license which covered only "Acid Oil" while in fact there were "Palm Fatty Acid Distillate" (PFAD) find by the analysis report, which was mis declaration of goods in bills of entry?
(2) Whether on the facts and circumstances, the Tribunal is right in law to allow the exemption under Notification No.93/2004cus dated 10.09.2004 when the Acid Oil is imported against Advance License had been utilised for manufacture of goods were cleared for home consumption before fulfillment of export obligation?
(3) Whether on the facts and circumstances, the Tribunal is right in law to quash and set aside the demand of duty, interest, penalties and confiscation?"
Shri Kunan Nanavati, learned Advocate waives service of notice of Admission on behalf of the respondent.
Sd/ (M.R. SHAH, J.) Sd/ (B.N. KARIA, J.) Ajay HC-NIC Page 1 of 1 Page 1 of 1 Created On Sat Feb 18 00:27:36 IST 2017