Customs Valuation (Determination of Value of Imported Goods) Rules, 2007: Rule 4 to 9 and 12:
The requirements of Rule 12, therefore, can be summarised as under:
(a) The proper officer should have reasonable doubt as to the transactional value on account of truth or accuracy of the value declared in relation to the imported goods.
(b) Proper officer must ask the importer of such goods further information which may include documents or evidence;
(c) On receiving such information or in the absence of response from the importer, the proper officer has to apply his mind and decide whether or not reasonable doubt as to the truth or accuracy of the value so declared persists.
(d) When the proper officer does not have reasonable doubt, the goods are cleared on the declared value.
(e) When the doubt persists, sub-rule (1) to Rule 3 is not applicable and transaction value is determined in terms of Rules 4 to 9 of the 2007 Rules.
(f) The proper officer can raise doubts as to the truth or accuracy of the declared value on ‘certain reasons’ which could include the grounds specified in clauses (a) to (f) in clause (iii) of the Explanation.
(g) The proper officer, on a request made by the importer, has to furnish and intimate to the importer in writing the grounds for doubting the truth or accuracy of the value declared in relation to the imported goods. Thus, the proper officer has to record reasons in writing which have to be communicated when requested.
(h) The importer has to be given opportunity of hearing before the proper officer finally decides the transactional value in terms of Rules 4 to 9 of the 2007 Rules.
16. Proper officer can therefore reject the declared transactional value based on ‘certain reasons’ to doubt the truth or accuracy of the declared value in which event the proper officer is entitled to make assessment as per Rules 4 to 9 of the 2007 Rules. What is meant by the expression “grounds for doubting the truth or accuracy of the value declared” has been explained and elucidated in clause (iii) of Explanation appended to Rule 12 which sets out some of the conditions when the ‘reason to doubt’ exists. The instances mentioned in clauses (a) to (f) are not exhaustive but are inclusive for there could be other instances when the proper officer could reasonably doubt the accuracy or truth of the value declared.
Continue reading “Valuation of imported goods by Customs Officer.”
Cricket, it is said, is a synonym for gentlemanliness which means discipline, fair play, modest and high standard of morality. The ever increasing interest in the game of Cricket in our country has raised issues of its regulation, control and management. In our country the Board of Control for Cricket in India (BCCI), a registered Society under the Societies Registration Act, 1860, exercises sufficient control on all aspects of game of Cricket and has framed various Code of Conduct for all who are associated with it. Highlighting the importance of BCCI, Justice T.S. Thakur, as he then was, in Board of Control for Cricket in India vs. Cricket Association of Bihar and others, (2015) 3 SCC 251, stated following:
“103. BCCI is a very important institution that discharges important public functions. Demands of institutional integrity are, therefore, heavy and need to be met suitably in larger public interest. Individuals are birds of passage while institutions are forever. The expectations of the millions of cricket lovers in particular and public at large in general, have lowered considerably the threshold of tolerance for any mischief, wrongdoing or corrupt practices which ought to be weeded out of the system.”
Judicial Review of Ban on playing:
Continue reading “Punishment for match fixing in Cricket”
Validity of Rule 44-BB framed under Section 15 read with Section 23-C of the Mines and Minerals (Development and Regulation) Act, 1957 by Gujarat Government.
By way of Rule 44-BB, movement of sand beyond the border of the State of Gujarat was prohibited. Rule 44-BB reads as under:
Continue reading “Scope of section 23-C of Mines and Minerals (Development and Regulation) Act, 1957”
Object of Commercial Courts:
Though the Legislature, by enacting the Commercial Courts Act, 2015, intended expeditious disposal of suits which qualify as a commercial suits thereunder, but it is found that in most of the commercial suits, applications as this, for delayed filing of documents or for condonation of delay in taking requisite steps in such suits, are being filed and which were envisaged by the Commercial Courts Act when fixing the timelines for disposal of such cases, to be an exception rather than norm.
Duty of all stakeholders:
The effort to expedite, endeavoured by the Commercial Courts Act, cannot be only by the Courts, as appears to be understood, but must be by all the stakeholders i.e. litigants as well as the counsels. They are required to pay extra attention to,
Continue reading “Expeditious Trial of Commercial Suits”
National Green Tribunal:
The Green Tribunal has been established under a constitutional mandate provided in Schedule VII List I Entry 13 of the Constitution of India, to implement the decision taken at the United Nations Conference on Environment and Development. The Tribunal is a specialized judicial body for effective and expeditious disposal of cases relating to environmental protection and conservation of forests and other natural resources including enforcement of any legal right relating to environment. The right to healthy environment has been construed as a part of the right to life under Article 21 by way of judicial pronouncements. Therefore, the Tribunal has special jurisdiction for enforcement of environmental rights.
Scope of appeal to Supreme Court:
Continue reading “Limitation period to approach National Green Tribunal”
Much before the enactment of RTI Act, which came on the statute book in the year 2005, Supreme Court repeatedly emphasised the people’s right to information to be a facet of Article 19(1)(a) of the Constitution. It has been held that the right to information is a fundamental right and flows from Article 19(1)(a), which guarantees right to speech. This right has also been traced to Article 21 which concerns about right to life and liberty. There are umpteen number of judgments declaring that transparency is the key for functioning of a healthy democracy.
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Framing of question of law:
High Court framed 6 questions of law at the time of admission of appeal but delivered no judgement on those questions. However it framed two other questions in the judgement and decided the appeal. Procedure if legal?
First, though it rightly framed six substantial questions of law at the time of admission of the appeal on 30.11.2002 as arising in the case but erred in not answering these questions.
The High Court had the jurisdiction to decide the second appeal only on the six substantial questions of law framed at the time of admitting the appeal. In other words, the jurisdiction of the High Court to decide the second appeal was confined only to six questions framed and not beyond it. Continue reading “Procedure for disposal of Second Appeal by High Court.”
Whether the MAFs are operating in India in violation of law in force in a clandestine manner, and no effective steps are being taken to enforce the said law?
If so, what orders are required to be passed to enforce the said law.
Acts constituting violation of law:
i) There is a bar under CA Act to practice as CAs for a company which includes a limited liability common partnership which has company as its partners. Continue reading “Legality of Multi-Nation Accounting Firm”
Decision without opportunity of hearing.
On behalf of the appellants it is urged that the appellants had received notice dated 08.07.2014 from the National Commission and, thereafter, they had sent a reply on 25.07.2014 praying that the matter may be heard in the Camp Sitting of the National Commission at Bengaluru. According to the appellants, no reply was received to this letter. On behalf of the claimants/respondents it is urged that the appellants were aware of the case and that the matter had been settled on the basis of a compromise arrived at by the appellants with another consumer and there is no need to set aside the order. After going through the record we find that the appellants had made a request that their matter be heard at Bengaluru. Copies of the orders passed thereafter have been placed on record and the record does not show that the appellants were ever informed that their request for having the matter heard at Bengaluru was either accepted or rejected. Therefore, we are of the considered opinion that the National Commission erred in not issuing fresh notice to the appellants. Accordingly, the order of the National Commission is set aside and the matter is remitted to the National Commission for hearing the same on merits.
Effect of non-supply of Enquiry Report to dismissed employee:
Test of prejudice:
When the employee is dismissed or removed from service and the inquiry is set aside because the report is not furnished to him, in some cases the non-furnishing of the report may have prejudiced him gravely while in other cases it may have made no difference to the ultimate punishment awarded to him. Hence to direct reinstatement of the employee with back-wages in all cases is to reduce the rules of justice to a mechanical ritual.
Continue reading “Non supply of Enquiry Report does not vitiate order of dismissal”