Back
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
P. A. AUGUSTIAN, J, R. BHAGYA DEVI, T
M/s. Tyco Electronics Systems India (P) Ltd. – Appellant
Versus
The Commissioner of Central Excise Bangalore-II Commissionerate – Respondent
| Table of Content |
|---|
| 1. introduction and background of appeals (Para 1 , 2 , 15) |
| 2. court's analysis of precedents and legal procedures (Para 3 , 7 , 9) |
| 3. legislative framework and notifications for destruction of goods (Para 4 , 5 , 6) |
| 4. ruling on customs duties and exemptions (Para 10 , 12 , 13) |
| 5. final decision and directions for remand (Para 17 , 18) |
These appeals are filed against Order-in-Appeal No.478/2013-C.E. dated 12.09.2013 passed by the Commissioner of Central Excise (Appeals-I), Bangalore and Order-in-Appeal No. JMJ/25/2011 dated 7.7.2011 passed by the Commissioner of Central Excise and Service Tax, Large Taxpayer Unit, Bangalore, respectively.
2. When the matter came up for hearing, the learned Counsel for the appellant submitted that due to rapid technological development/advancement, the imported raw material/components become obsolete and unfit for manufacture and therefore they sought permission from the jurisdictional authority from time to time to destroy the goods on payment of duty on the scrap value of the destroyed goods. The Learned Counsel also submitted that the impugned order is issued without considering the provisions of Para 6.15(b) of the Foreign Trade Polic
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
