1. Dispute concerning the application of Rules 57-G and 57-GG and the availability of a triplicate copy of a bill of entry. (Para 2 )
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1999 Supreme(SC) 615
SUPREME COURT OF INDIA
R.P.Sethi : Sujata V.Manohar
Rajasthan Polymers And Resins Limited
Versus
Commissioner Of Central Excise
Case No. : 5808 of 1998
Date of Decision : 5/7/99
The court remanded the matter to the Tribunal to determine the combined effect of Rules 57-G and 57-GG, specifically considering the availability of the triplicate copy of the bill of entry.
Headnote:(A) Central Excise Rules - Rules 57-G and 57-GG - Combined effect of rules - Availability of triplicate copy of bill of entry - Matter remanded to Tribunal for reconsideration in light of the facts and available documentation. (Para 2)
Facts of the case:
An appeal was filed against an order where the triplicate copy of the bill of entry was available before the Tribunal.
Findings of Court:
The impugned order is set aside and the matter is remanded to the Tribunal to consider the combined effect of Rules 57-G and 57-GG in light of the facts of the case and the availability of the triplicate copy of the bill of entry.
Issues: Whether the Tribunal properly considered the combined effect of Rules 57-G and 57-GG given the availability of the triplicate copy of the bill of entry.
Ratio Decidendi: The court held that the matter must be reconsidered by the Tribunal to evaluate the combined effect of the relevant rules based on the specific facts and the evidence available on record.
Result: Appeal disposed of.
Legal Category Hierarchy
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administrative law
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tax law
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customs law
- procedural rules (Para 2)
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customs law
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tax law
Table of Contents
2. The court observed that the triplicate copy of the bill of entry was available before the Tribunal. (Para 2 )
3. Rules 57-G and 57-GG must be considered in combination with the available factual evidence, including the triplicate copy of the bill of entry. (Para 2 )
4. Impugned order set aside and matter remanded to the Tribunal for disposal in accordance with law. (Para 2 , 3 )
5. How should Rules 57-G and 57-GG be applied when a triplicate copy of the bill of entry is available?
The Tribunal must consider the combined effect of Rules 57-G and 57-GG in light of the specific facts of the case and the availability of the triplicate copy of the bill of entry. (Para 2 )
SUJATA V.MANOHAR, J.
(1) HEARD both sides.
(2) THE impugned order is set aside and the matter is remanded to the Tribunal for considering the combined effect of the relevant Rules 57-G and 57-GG in the light of the fact in the present case and in the light of the fact that the triplicate copy of the bill of entry was in fact available before the Tribunal. The Tribunal to dispose of the matter in accordance with law.
(3) THE appeal is disposed of accordingly.
