Rajasthan High Court - Jaipur
Commissioner Of Central Goods And ... vs Corporation Bank on 23 October, 2018
Bench: Mohammad Rafiq, Goverdhan Bardhar
HIGH COURT OF JUDICATURE FOR RAJASTHAN
BENCH AT JAIPUR
D.B. Custom Appeal No.109/2018
Commissioner Of Central Goods And Service Tax And Central Excise
Commissionerate Jaipur
----Appellant
Versus
Corporation Bank
----Respondent
For Appellant(s) : Mr. Siddharth Ranka HON'BLE MR. JUSTICE MOHAMMAD RAFIQ HON'BLE MR. JUSTICE GOVERDHAN BARDHAR Order 23/10/2018 Learned counsel for the appellant has relied on the judgment of the Delhi High Court in MMTC Limited Vs. Commissioner of Customs - 2001 (133) E.L.T. 310 (Del.).
The appeal is admitted on the following questions of law:-
(i) Whether the learned CESTAT was right in law in holding that the clearances of Jewellery in DTA by EOU against Foreign Exchange remittance as per para 6.9(b) of the FTP 2009-14, as deemed export under para 8.1 of FTP whereas such transactions (i.e. clearance by EOU in DTA) are not specified s deemed export under para 8.2 which specifies the various categories of supply which are to be treated as deemed export, or not?
(ii) Whether the learned CESTAT was right in law in holding that the Corporation Bank, a Nominated Agency, who imported the duty free gold, under Notification No.57/2000-Cus dated 08.05.2000, is not liable to pay duty, fine & penalties when they have failed to export the gold jewellery/articles which is the main condition of the duty free import of the gold under Notification No.57/2000-Cus dated 08.05.2000?
Issue notice to the respondent. (GOVERDHAN BARDHAR),J (MOHAMMAD RAFIQ),J //Jaiman//36 Powered by TCPDF (www.tcpdf.org)