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Cus - When there is nothing on record to show that appellant had connived with other three persons to import AA batteries under the guise of declaring goods as Calcium Carbonate, penalty imposed on appellant are set aside: HCCongress fields Rahul Gandhi from Rae Bareli and Kishori Lal Sharma from AmethiCus - The penalty imposed on assessee was set aside by Tribunal against which revenue is in appeal is far below the threshold limit fixed under Notification issued by CBDT, thus on the ground of monetary policy, revenue cannot proceed with this appeal: HCGST -Since both the SCNs and orders pertain to same tax period raising identical demand by two different officers of same jurisdiction, proceedings on SCNs are clubbed and shall be re-adjudicated by one proper officer: HCFormer Jharkhand HC Chief Justice, Justice Sanjaya Kumar Mishra appointed as President of GST TribunalSale of building constructed on leasehold land - GST implicationI-T - If assessee is not charging VAT paid on purchase of goods & services to its P&L account i.e., not claiming it as expenditure, there is no requirement to treat refund of such VAT as income: ITATBengal Governor restricts entry of State FM and local police into Raj BhawanI-T - Interest received u/s 28 of Land Acquisition Act 1894 awarded by Court is capital receipt being integral part of enhanced compensation and is exempt u/s 10(37): ITATCops flatten camps of protesting students at Columbia UnivI-T - No additions are permitted on account of bogus purchases, if evidence submitted on purchase going into export and further details provided of sellers remaining uncontroverted: ITATTurkey stops all trades with Israel over GazaI-T- Provisions of Section 56(2)(vii)(a) cannot be invoked, where a necessary condition of the money received without consideration by assessee, has not been fulfilled: ITATGirl students advised by Pak college to keep away from political eventsI-T- As per settled position in law, cooperative housing society can claim deduction u/s 80P, if interest is earned on deposit of own funds in nationalised banks: ITATApple reports lower revenue despite good start of the yearI-T- Since difference in valuation is minor, considering specific exclusion provision benefit is granted to assessee : ITATHome-grown tech of thermal camera transferred to IndustryI-T - Presumption u/s 292C would apply only to person proceeded u/s 153A and not for assessee u/s 153C: ITATECI asks parties to cease registering voters for beneficiary-oriented schemes under guise of surveys
 
Illegal import of toxic wastes - Issue pending since 1995 - Customs directed to complete destruction by incineration in 60 days - there is complete apathy on part of officers - Disciplinary action to be initiated: Supreme Court

By TIOL News Service

NEW DELHI, MAR 07, 2014: THE issue is pending since 1995 and the Supreme Court had passed several orders, many of which were disobeyed with impunity by the Authorities. The issue pertains to import of hazardous and toxic wastes. The Supreme Court had ordered destruction by incineration of waste oil in 170 containers at the cost of the importer. The latest order of the Supreme Court was on 06.07.2012. The case came up before the Supreme Court again in February 2014, when the Court was informed that the number of containers containing waste oil and various other waste materials were 212.

On 18.02.2014, certain affidavits were filed before the Supreme Court by the Commissioner of Customs and other Authorities and the Court was informed that the whole process of incineration will take about 60 days.

The Customs Commissioner assured the Court that the process of incineration will start from 10th March, 2014. The Court expected the work to be completed by 10th May, 2014 as assured. The Commissioner (Customs) will file an interim report after 30 days and final report on completion of the work after 60 days.

Apart from the disposal of this waste material, the Customs authorities will have to take steps for recovery of the amount spent in this incineration process and other charges. The Customs authorities are directed to take necessary action against all those importers, shipliners and CFS (Custodians) responsible for dumping this waste material, and all those whoever are otherwise responsible for this.

The Supreme Court noted, "there is a complete apathy and inaction on the part of the concerned officers. In fact, again in our last order we had asked the Director, Ministry of Environment and Forest to place on record as to who are the officers responsible and what action has been taken against them. She has filed an affidavit affirmed on 4.3.2014 but it does not give any assistance in this behalf."

The Supreme Court observed, "the only course available for us is to direct an appropriate inquiry so as to take cognizance of dereliction on the part of the concerned officers and, if satisfied, decide about the disciplinary and other measures. After having a word with Mr. Khanna , learned Additional Solicitor General who also had a word with the officers, we appoint a Committee consisting of (a) Joint Director (Customs), Department of Revenue and Finance; (b) Director, Ministry of Environment & Forest; and (c) Director, Ministry of Shipping, to hold appropriate inquiry to ascertain as to who were the officers from these three Ministries who were responsible for not taking necessary steps for all these years and if satisfied that there is dereliction on the part of some of the officers, initiating the disciplinary measures/appropriate actions in accordance with law."

(See 2014-TIOL-24-SC-CUS)


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