Motonic India Automotive Pvt Ltd vs Cce Chennai-Ii on 6 May, 2025
CUSTOMS, EXCISE
taxable service prior to
01.07.2012 and is covered under agriculture in the
Negative List thereafter;
iii. contracts are composite in nature and, if taxable, fall ... establish reasonable cause. In the present case,
continued non-declaration of taxable services despite
registration negates the plea of reasonable cause. Hence,
benefit of waiver
Here, there is no doubt
that one line certainly conforms to the declaration except if imported from
Pakistan and the alternative line ... nothing short of foolhardy and any surreptitious import
requires negation of all and every declaration made by the import. It is not
a tariff line
Here, there is no doubt
that one line certainly conforms to the declaration except if imported from
Pakistan and the alternative line ... nothing short of foolhardy and any surreptitious import
requires negation of all and every declaration made by the import. It is not
a tariff line
Here, there is no doubt
that one line certainly conforms to the declaration except if imported from
Pakistan and the alternative line ... nothing short of foolhardy and any surreptitious import
requires negation of all and every declaration made by the import. It is not
a tariff line
Here, there is no doubt
that one line certainly conforms to the declaration except if imported from
Pakistan and the alternative line ... nothing short of foolhardy and any surreptitious import
requires negation of all and every declaration made by the import. It is not
a tariff line
Here, there is no doubt
that one line certainly conforms to the declaration except if imported from
Pakistan and the alternative line ... nothing short of foolhardy and any surreptitious import
requires negation of all and every declaration made by the import. It is not
a tariff line
Here, there is no doubt
that one line certainly conforms to the declaration except if imported from
Pakistan and the alternative line ... nothing short of foolhardy and any surreptitious import
requires negation of all and every declaration made by the import. It is not
a tariff line
that in terms of second
proviso to section 106 (1) VCES, no declaration shall be made on
the same issue for any subsequent period where ... declaration.
14. The sole contention of the Appellant in this appeal is that the
Designated Authority could not have rejected the VCES declaration
filed
declaration under
consideration, let alone cite any reasons for
negating such reports / declaration;
(vi) The two test reports submitted by the appellant
from