Sreemathi CLR-131 vessel
and consignors were complainant and consignee were self and goods were to
be carried from Mundra to Mangalore port.
So from ... Simex Marketing Services Pvt.Ltd. of Mumbai
and consignee were self and goods were to be carried by sea in
M.S.V.Sreemathi
Mediterranean Shipping Co. S.A., ... vs Department Of Income Tax on 7 September, 2012
IN
consignee copy but by delivering the goods to the consignee without the
First Appeal No.605 of 2011. 3
consignee copy, the appellants had committed ... submission of the consignee copy. Rather the name of the consignee was
not mentioned. Rather it was mentioned as "self". The appellants were
expenses is
available in their accounts. The copies of accounts of consignee agents filed
before the A.O. were further submitted before ... accounts of the
consignee agents. Lastly, it was contended that since the reimbursement of
expenses incurred by consignee agents has been less than the actual
personally went to Sagar Point for making arrangement for bringing it on self-propelling from Sagar to Kolkata, though upto Sagar it was towed ... export licence issued by Directorate of Trade, Myanmar, it is seen that consignee is Pandaw Cruise BVI and the commercial invoice dated 01.09.08 produced during
under the aforesaid invoices by way of goods receipt note (GRN) or consignees copy of the transporters document. The appellants have also ... document. Since the entire excise duty regime is administered on self-assessment/self-removal basis, the sanctity of the assessment/transport document is paramount
freedom to determine the tax to be paid to the Government under Self Removal Procedure. It has been stated by the Proprietor and partners ... that both the firms are neither mentioning consignors name, nor of consignee and LR/GR are being regularly destroyed. These documents have been seized
documents and there was no claim of damage at the self-same
moment of delivery and that it is a wrong prosecution by the Complainant ... Siliguri to Jaigon and that there cannot be any
delivery without the consignee copy given at the time of delivery and that out
of four
market at Mathabhanga. He also produced photocopies of RR, money receipt book, self declaration No. 01 and tax invoice all dated 29.8.09.
3. The appellants ... consignee as Sonali Traders-MGS (Mughalsarai). The complete address of consignee was not given under the said RR. Inasmuch as the consignee address has been
Woollen Textiles for the purpose of
earning their livelihood by means of self employment. The
complainant firm took a marine certificate ... sent 72 bales containing woollen shawls
from India to Kuwait to the consignee-Mohammad Al-Mosawi &
Sons Co. Kuwait but when the consignment reached
