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Requisite Checks for Appeals - Court FeeI-T - Members of Settlement Commission appointed amongst persons of integrity & outstanding ability & having special knowledge in/experience of direct taxes; unfortunate that SETCOM's orders are challenged without establishing them to be contrary to law or lacking in jurisdiction: HCThe 'taxing' story of Malabar Parota, calories notwithstanding!I-T - Unless a case of bias, fraud or malice is alleged, then Department cannot assail SETCOM's order: HCCentre allows export of 99,150 MT onion to Bangladesh, UAE, Bhutan, Bahrain, Mauritius & LankaI-T- Re-assessment vide Faceless Assessment u/s 144 of I-T Act, is barred by Section 31 of IBC 2016, which is binding upon all creditors of corporate debtor: HCPension Portals of all Pension Disbursing Banks to be integratedI-T- Resolution Plan under IBC, once approved, nullifies any claims pertaining to a period prior to approval of said Plan: HC‘Flash Mob’ drive in London seeks support for PM ModiI-T - Once assessee has produced all supporting documents which includes profit & loss account, balance sheet and copy of ITR of creditors, then identity & creditworthiness is established: ITATTo deliver political message, Pak Sessions judge abducted and then released: KPKI-T - Assessee shall provide monthly figures to arrive at year-end average of deposits received from members, interest paid thereon & investments made in FDs from external funds, for calculating Sec 80P deduction: ITATMaersk to invest USD 600 mn in Nigerian seaport infraI-T - It shall not be necessary to issue authorization u/s 132 separately in name of each person where authorization has been issued mentioning thereon more than one person: ITATChile announces 3-day national mourning after three police officers killedI-T- Since facts have not yet been verified by AO, issue of CSR expenditure can be remanded back for reconsideration: ITATIndian Coast Guard intercepts Pakistani boat with 86 kg drugs worth Rs 600 CroreI-T - Failure to substantiate cash deposits by employer during festival will not automatically lead to additions u/s 68, in absence of any opportunity of hearing: ITATGold watch of richest Titanic pax auctioned for USD 1.46 millionGST - There is no material on record to show as to why the registration is sought to be cancelled retrospectively - Order cannot be sustained: HCIraq is latest to criminalise same-sex marriage with max 15 yrs of jail-termGST - SCN does not put the petitioner to notice that the registration is liable to be cancelled retrospectively, therefore, petitioner did not have any opportunity to object to the same - Order modified: HCUndersea quake of 6.5 magnitude strikes Java; No tsunami alert issuedGST - A taxpayer's registration can be cancelled with retrospective effect only where such consequences are intended and are warranted: HCZelensky says Russia shelling oil facilities to choke supply to EuropeGST - Rule 86A - Single Judge was correct in relegating appellant to his alternate remedy of replying to SCNs and getting matter adjudicated by adjudicating authority: HC20 army men killed in blasts at army base in CambodiaST -Simultaneous filing of refund applications by service provider/KSFE and the service recipients/petitioners for same amount - Applications ought not to be rejected on technical issue when applications filed in time: HC3 Indian women from Gujarat died in mega SUV accident in USST - Court cannot examine the issue, which is only a question of fact and evidence and not of the law - Petition dismissed: HCJNU switches to NET in place of entrance test for PhD admissionsCX - Department ought not to have waited for rebate proceedings to get finalized and ought to have issued SCN within normal period: CESTATGST - fake invoice - Patanjali served Rs 27 Cr demand noticeCus - As Section 149 prior to its amendment, does not prescribe any time limit, the Board vide Circular 36/2010 cannot impose a time limit so as to decline the request for amendment of shipping bill: CESTAT
 
Cus - CHA not allowed to function inspite of Tribunal orders - complete defiance - Commissioner directed to implement order forthwith and also directed to Show Cause as to why contempt should not be initiated against him: CESTAT

By TIOL News Service

MUMBAI, FEB 10, 2014: THE appellant's CHA licence was suspended in February, 2010 and no enquiry proceedings were initiated and no chargesheet was issued to the appellant against the said suspension.

In appeal, the Tribunal vide order dated 09/12/2011 directed the Commissioner of Central Excise & Customs, Nagpur to complete the proceedings under Regulation 22 of the CHALR, 2004 within three months from the date of the order i.e. within 3 months from 09/12/2011 and thereafter to decide the matter.

However, this order was not complied with and the appellant had to once again approach the Tribunal. Vide order dated 17/05/2012, the Bench set aside the order of suspension and consequently the appellant was at liberty to carry on with the functions of a Custom House Agent in accordance with law.

Again, the appellant has filed a Miscellaneous application against non-implementation of the order dated 17/05/2012 of the Tribunal. Inasmuch as it is their grouse that they have not been permitted to function as a Custom House Agent by the Customs authorities and, therefore, they seek that directions be issued to the Commissioner of Central Excise & Customs, Nagpur under rule 41 of the CESTAT Procedure Rules, for implementation of the CESTAT order.

The Revenue representative submitted that he needed to ascertain the status from the Commissioner concerned.

The Bench observed -

"5. Considering the submissions made by both the sides we are of the considered view that the action of the Commissioner is in complete defiance of the order of this Tribunal dated 17/05/2012. Therefore, we direct the Commissioner to forthwith implement the Tribunal's order.

6. The Commissioner is also directed to show cause as to why contempt proceedings should not be initiated against him for non-implementation of the Tribunal's order dated 17/05/2012. This notice is returnable within 15 days from today.

7. List the proceedings on 11th February, 2014…"

In passing : On our part, we will keep netizens informed. It is hoped that the Chief Commissioner and the Board take note of this defiance.

(See 2014-TIOL-207-CESTAT-MUM)


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