Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1999 (1) TMI 182

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... i Shankar, Member (T)]. The appellant imported three consignments of newsprint under Exim scripts valid inter alia for import of writing and printing paper. On an objection raised by the Custom House that the scripts were not specific for newsprint which could not be categorised as writing and printing paper, the importer took the stand that there had been regular practice of clearance of ne .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... td. and Another v. U.O.I. [1984 (17) E.L.T. 50]; and Tribunal s decisions in Menon Associates v. C.C., Bombay [1988 (34) E.L.T. 367]; Shah Tools Bearing Co. v. C.C. [1992 (62) E.L.T. 815]; Somjit Enterprise v. C.C. [1993 (63) E.L.T. 119]; and Emjey Enterprise v. C.C. [1995 (80) E.L.T. 563]. The principle affirmed in each of these decisions is that where there is a consistent practice in the Cust .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... his competitors which have been cleared before as import. It is only fair and reasonable before a different treatment is meted out the importing public is made aware so that they should not enter into a commitment based on earlier practice. We also note that there is nothing in the orders to say that he has or attempted to import what is considered to be wrong pratice either by reviewing earlier o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates