I-Customs, Excise and Service Taxes Appellate Tribunal (CESTAT), e-Ahmedabad, mhlapha nje inqume ngokusekela umhloli/ummangali ngokuvumela ukukhululwa emthelweni wokulwisana nokulahlwa kwe-PVC resin nanyana kunokungafani ngebizo lomkhiqizi emitlolweni yokuthunyelwa nokupakisha. Indaba ebeyisengozini ecaleni bekukuthi ingabe ukungeniswa kommangali okuvela e-China kufanele kube ngaphasi komthelo wokulwisana nokulahla...
I-Customs, Excise and Service Taxes Appellate Tribunal (CESTAT), i-Ahmedabad mhlapha nje inqume ngokusekela umhloli/ummangali ngokuvumela ukukhululwa komthelo wokulwisana nokulahlwa kwe-PVC resin engeniswa ngaphandle nanyana kunokungafani ngebizo lomkhiqizi emitlolweni yokuthunyelwa nephaketheni.
Indaba ecaleni bekukukuthi ingabe izinto ezithengwa ngummangali ezivela e-China bezingaphasi kwemithelo yokulwisana nokulahlwa, okuyimali yokuvikela ebekwa empahleni yangaphandle ethengiswa ngaphasi kwenani elifaneleko lemakethe.
Umthelisi/ummangali u-Castor Girnar ungenise i-SG5 polyvinyl chloride resin ngokuthi "i-Jilantai Salt Chlor-Alkali Chemical Co., Ltd." njengomkhiqizi. Ngokuya kwe-Circular No. 32/2019 – Customs (ADD), isikhundla lesi sivamise ukudosa imirholo ephasi yokulwisana nokulahla. Kodwana, iimphathimandla zamasiko ziveze ukungathobeli ngombana ibizo elithi "Jilantai Salt Chlor-Alkali Chemical Co., Ltd" beligadangiswe ephaketheni begodu igama elithi "tswayi" belingekho, begodu ngalokho zala ukukhululwa, bathi imikhiqizo engeniswako ayihambisani nesaziso.
Ummeli wethule egameni lombhadeli womthelo bona yoke imibhalo yokungeniswa kwepahla efaka hlangana ama-invoyisi, amarhelo wokupakisha kanye nezitifiketi zemvelaphi zitjengisa ibizo elifaneleko lomkhiqizi njenge-“China National Salt Jilantai Salt Chlor-Alkali Chemical Co., Ltd”. Waveza bona iKhotho sele icabangele iindaba ezifanako emyalweni wangaphambilini ophathelene nokurhweba nge-Vinayak. Ngaleso simo, izinto ezibuya ngaphandle ezivela "Xinjiang Mahatma Chlor-Alkali Co., Ltd." bavunyelwe ukusebenzisa iindleko ezikhethiweko nanyana kunomehluko ofanako egameni lomkhiqizi ephaketheni. Ikhotho yamukele ubufakazi obutloliweko bokungafani okuncani ematshwayweni begodu yaqinisekisa bona umkhiqizi otlolisiweko bekunguye umkhiqizi wamambala.
Ngokuya ngalezi zimpikiswano, iKhotho ebunjwe nguNom. Raju noNom. Somesh Arora yahlehlisa isiqunto sangaphambilini begodu yathi ubufakazi obubhalwe phasi kufanele bube nomehluko omncani emaphaketheni. Ikhotho yathi umehluko omncani kangaka akutjho ukuveza okungakalungi nofana ukukhwabanisa, khulukhulu lokha nakunemibhalo eyaneleko esekela umkhiqizi ofunwako.
Mayelana nalokhu, i-CESTAT yabuyisela emuva isiqunto sangaphambilini se-Customs Administration sokuphika ukukhululwa komthelo komthelo begodu yathi ikhamphani yomthelo inelungelo lokuthola izinga eliphasi lomthelo wokulwa nokulahla, okuhambisana nesibonelo esibekwe ecaleni le-Vinayak Trading.