{"id":252421,"date":"2001-09-17T00:00:00","date_gmt":"2001-09-16T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/salora-international-ltd-vs-commissioner-of-customs-air-on-17-september-2001"},"modified":"2017-05-15T11:04:02","modified_gmt":"2017-05-15T05:34:02","slug":"salora-international-ltd-vs-commissioner-of-customs-air-on-17-september-2001","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/salora-international-ltd-vs-commissioner-of-customs-air-on-17-september-2001","title":{"rendered":"Salora International Ltd. vs Commissioner Of Customs, Air &#8230; on 17 September, 2001"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Salora International Ltd. vs Commissioner Of Customs, Air &#8230; on 17 September, 2001<\/div>\n<p id=\"p_1\">JUDGMENT<\/p>\n<p> Gowri Shankar, Member (Technical) <\/p>\n<p id=\"p_1\">1. Appeal taken up for disposal, after waiving deposit, with the consent of both sides.\n<\/p>\n<p id=\"p_2\">2. The notice issued to the appellant proposed to recover duty on the ground that it had imported in terms of an advance licence, on the ground that the benefit of exemption contained in notification 203\/92, which had been extended, was not available, since the condition contained in that notification, that modvat credit should not have been availed of in the manufacture of the exported goods, have been contravened. The order of the Commissioner impugned in this appeal confirmed the proposal in the notice. The Commissioner finds that there was no reply to the notice.\n<\/p>\n<p id=\"p_3\">3. The representative of the appellant says that the appellantcould not reply to the notice for the reason that it did not receive it. Apart from that, the appellant did not import the goods at all. It was issued an advance licence which is referred to in the notice. It sold this advance licence to another person.\n<\/p>\n<p id=\"p_4\">4. The notice purports to demand duty on the goods specified in the annexure to it. The annexure does not specify any goods. It did not specify any bill of entry or other goods, which have been imported. It notes the licence issued to the appellant. The amount of duty is also equally unsatisfactorily determined. The annexure to the notice explains that the &#8220;estimated bond amount has been shown as duty foregone.&#8221; This is stated to be around Rs 1,14,84,928\/-. The value of the licence is around Rs 21.50 lakhs. How from this value, the department has arrived at an estimated bond amount to Rs 1,14,84928\/- is beyond our understanding and also, indeed, beyond that of the departmental representative.\n<\/p>\n<p id=\"p_5\">5. It is evident that the show cause notice has been issued entirely without any application of mind. It has no basis in fact. Legally too, any notice that does not even attempt to offer an explanation for the duty that it purports to demand cannot be maintained. We therefore allow the appeal and set aside the impugned order. If the Commissioner is able to determine that the appellant has imported the goods, he may furnish particulars thereof, the amount of duty payable, the basis upon which it is contended that modvat credit has been availed of, to the appellant. Thereafter, after giving a reasonable opportunity of being heard, he shall adjudicate upon the notice.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Salora International Ltd. vs Commissioner Of Customs, Air &#8230; on 17 September, 2001 JUDGMENT Gowri Shankar, Member (Technical) 1. Appeal taken up for disposal, after waiving deposit, with the consent of both sides. 2. The notice issued to the appellant proposed to recover duty on the ground that [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-252421","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Salora International Ltd. vs Commissioner Of Customs, Air ... on 17 September, 2001 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/salora-international-ltd-vs-commissioner-of-customs-air-on-17-september-2001\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Salora International Ltd. vs Commissioner Of Customs, Air ... on 17 September, 2001 - Free Judgements of Supreme Court &amp; 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