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

2015 (4) TMI 484

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Notifications and Orders. The Facility Notice is not an order issued under the provisions of the Customs Act. Facility Notice is only issued to facilitate and regulate the movement of containers. The facility notice cannot and does not bind the shipping line to move the containers to a particular CFS at the behest of the CHA. - no basis for levy of penalty. - Decided in favour of appellant. - App .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tion of the destinations CFS, atleast 72 hours prior to the arrival of the vessel and imposed penalty under Section 117 of the Customs Act for contravention of the Handling of Cargo in Customs Areas Regulations, 2009 by violation of the Facility Notice. 2. The learned Counsel relies on a judgement of the Tribunal in the case of CMA CGM Agencies (I) P. Ltd. vs. Commissioner of Customs (Import), .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... argo. For this purpose, the importers/CHAs are advised to intimate the shipping line/agents about their option of the destination CFS, atleast 72 hours prior to the arrival of the vessel (Entry inward). Where intimation regarding the destination CFS is not received from the importers/CHAs, prior to 72 hours of the arrival of the vessel (entry inward), the Shipping Lines/Steamer Agents may declare .....

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