INkantolo Yokudlulisa Amacala Yentela ...
I-Customs, Excise and Service Taxes Appellate Tribunal (CESTAT), i-Ahmedabad isanda kukhipha isinqumo esivuna umkhokhi wentela/umfaki wesicelo ngokuvumela ukukhululwa enteleni yokulwa nokulahla inkunkuma ku-resin ye-PVC engenisiwe naphezu kokungafani egameni lomenzi kumadokhumenti okuthumela kanye nasephaketheni.
Inkinga kuleli cala kwakuwukuthi ngabe ukungeniswa kommangalelwa okuvela eShayina kwakunezintela zokuvimbela ukulahla impahla, okuyizintela zokuvikela ezibekwa ezimpahleni zakwamanye amazwe ezithengiswa ngenani elingaphansi kwenani elifanele lemakethe.
Umkhokhi wentela/ofaka isikhalazo uCastor Girnar ungenise i-SG5 polyvinyl chloride resin ngokukhombisa ukuthi “Jilantai Salt Chlor-Alkali Chemical Co., Ltd.” njengomkhiqizi. Ngokusho kwe-Circular No. 32/2019 – Customs (ADD), lesi sikhundla ngokuvamile sizodonsa intela ephansi yokulwa nokulahla imfucuza. Kodwa-ke, iziphathimandla zamasiko zikhombe ukungathobeli imithetho njengoba igama elithi “Jilantai Salt Chlor-Alkali Chemical Co., Ltd” liphrintiwe ephaketheni futhi igama elithi “salt” lalingekho, ngakho-ke lenqaba ukukhululwa, lathi imikhiqizo engenisiwe ayilandelanga isaziso.
Ummeli wethule egameni lomkhokhi wentela ukuthi yonke imibhalo yokungenisa ehlanganisa ama-invoyisi, uhlu lokupakisha kanye nezitifiketi zemvelaphi ikhombisa igama elifanele lomkhiqizi njenge-“China National Salt Jilantai Salt Chlor-Alkali Chemical Co., Ltd”. Uveze ukuthi iNkantolo yayicabangele izinkinga ezifanayo emyalweni wangaphambilini ophathelene neVinayak Trading. Kuleso simo, ukungenisa okuvela ku-“Xinjiang Mahatma Chlor-Alkali Co., Ltd.” kwavunyelwa ukuthola amanani akhethekile naphezu kokungafani okufanayo egameni lomkhiqizi ephaketheni. INkantolo yamukele ubufakazi obubhaliwe bokungafani okuncane kwezimpawu futhi yaqinisekisa ukuthi umenzi obhalisiwe wayengumkhiqizi wangempela.
Ngokusekelwe kulezi zimpikiswano, iNkantolo eyakhiwa uMnu. Raju noMnu. Somesh Arora yaguqula isinqumo sangaphambilini futhi yanquma ukuthi ubufakazi obubhaliwe kufanele bunqobe umehluko omncane kumamaki okupakisha. INkantolo yanquma ukuthi umehluko omncane onjalo awusho ukuthi kukhona ukukhohlisa noma ukukhwabanisa, ikakhulukazi uma kunemibhalo eyanele yokusekela umenzi oshiwoyo.
Kulokhu, i-CESTAT ishintshe isinqumo sangaphambilini se-Customs Administration sokunqaba ukukhululwa enteleni yabakhokhi bentela futhi yanquma ukuthi inkampani yabakhokhi bentela inelungelo lesilinganiso esiphansi sentela yokulwa nokulahla intela, ngokuvumelana nesibonelo esibekwe ecaleni le-Vinayak Trading.