PNB fraud due to failure of internal control, says RBI.:      Celeb jeweller Nirav Modi named in PNB’s $1.77-b fraud. Bank suspends 10 officers, lodges complaint with CBI; more banks may be hit. :      Bombay High Court in a hearing on 6th Feb, 2018 says GST regime is not user friendly. :      GST Network Chairman Ajay Bhushan return simplification panel to meet industry this week to simplify the return filing process.:    Finance Secretary Hasmukh Adhia said the Government stares at a Rs 50,000 crore GST revenue shortfall in the current fiscal. :    E-Way Bill which was to be rolled-out on 1st Feb is deferred to month-end due to technical glitches.:      TN raked in 22% more GST at Rs 23,318 crore between Jul-Dec 2017, against Rs 19,018 crore under VAT in the corresponding period the previous year. :      MoS,Corp Affairs PP Chaudhary says in Rajya Sabha that Govt has detected GST evasion of Rs 5.70 Crores in 16 cases during Jul-Nov 2017 - 6th Feb 2018. :      FM, Arun Jaitley says that States are not in favour of bringing the petroleum products under GST. :      The Finance Secretary, Hasmukh Adhia says out of 7 lakh tax payers who opted for composition scheme 5 lakhs had a turnover less than Rs 5 lakhs pa, though the exemption limit is upto Rs 20 lakhs. :     

CESTAT Chennai : Kwality Impex Versus Commissioner of Customs, Chennai : 16th March, 2017

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH
CHENNAI

Application No.C/COD/40079/2017 &
Appeal No. C/40229/2017
[Arising out of Order-in-Original No.45838/2016 dt. 21.03.2016 passed by the Commissioner of Customs, Chennai-II]

Kwality Impex
Appellant

Versus

Commissioner of Customs, Chennai
Respondent

Appearance:
Shri G. Vijayabalan, Advocate For the Appellant
Shri R. Subramaniyan, AC (AR) For the Respondent

CORAM :
Honble Shri D.N. Panda, Judicial Member
Honble Shri Madhu Mohan Damodhar, Technical Member

Date of Hearing / decision : 16.03.2017


FINAL ORDER No.40495/2017

Per D.N. Panda

Appellant without seeking legal remedy before Tribunal had approached the Hon'ble High Court of Madras in W.P.No.21753 of 2006. But that was dismissed on the ground that appeal remedy is available before Tribunal against the order impugned on the dispute. Being aggrieved by the order passed in the writ petition, appellant was in Writ Appeal No.1172 of 2016 before the Division Bench of the Madras High Court.


2. In appeal, the order passed by learned single Judge was confirmed holding that appellant should approach the Tribunal within 30 days of receipt of copy of the order. The present appeal has been filed beyond the directed period. Therefore, MA (COD) is not entertainable for which both MA (COD) and the appeal stand dismissed.


(Dictated and pronounced in open court)


(Madhu Mohan Damodhar)             (D.N. Panda)
Technical Member                 Judicial Member


gs

Additional Info

  • Date Range: Thursday, 16 March 2017
  • Court/Authority: CESTAT
  • Tax Type: Customs duty
  • Petitioner/Appellant: Kwality Impex Versus Commissioner of Customs, Chennai
  • Respondent: Kwality Impex Versus Commissioner of Customs, Chennai
  • Appl no. or Appl year: Application No.C/COD/40079/2017 & Appeal No. C/40229/2017
  • Supreme Court Location: Delhi
  • CESTAT Location: Chennai
  • AAR Location: Delhi
  • Authority: Supreme Court

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