Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Customs under the Circular Central Excise Duties and Service Tax c Drawback Rules 1995 - r.12(1)(a) - Circular No.0412004 dated 16.01.2004 - Conversion of Free Shipping Bills into Drawback Shipping Bills- Permissi~ility of- On the basis of r. 12(1 )(a) and on the basis of the Circular - Held: The conversion is not permissible to the assessee on the basis D of r.12(1 )(a) as the ingredients of r.12(1 )(a) are not satisfied by the assessee - However the Commissioner has the discretion to give du |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Disposed Off |
Headnote | Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 — r.12(1)(a) - Circular No.04/2004 dated 16.01.2004 — Conversion of Free Shipping Bills into Drawback Shipping Bills - Permissibility of— On the basis of r.12(1)(a) and on the basis of the Circular — Held: The conversion is not permissible to the assessee on the basis of r.12(1)(a) as the ingredients of r.12(1)(a) are noi satisfied by the assessee — However, under the Circular, the Commissioner has the discretion to give duty drawback after examining on request, individual cases, on merits — Therefore, the provisions of the Circular are applicable to the present case — The case is remitted to the Commissioner to examine and consider the request of the assessee on merits as per the stipulation.contained in the Circular. |
Judge | Hon'ble Mr. Justice Arjan Kumar Sikri |
Neutral Citation | 2015 INSC 1037 |
Petitioner | Cargill India Private Limited |
Respondent | Commissioner Of Customs & Central Excise, Visakhapatnam-ii |
SCR | [2015] 12 S.C.R. 917 |
Judgement Date | 2015-10-27 |
Case Number | 4796 |
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