INkundla Yezibheno zeRhafu yeCustoms, Excise and Service Taxes Appellate Tribunal (CESTAT), eMumbai, kutshanje ibambe ukuba 'ulwelo olumanzi lwaselwandle olugxininisekileyo' olungeniswe kumazwe angaphandle ngumhlawuli werhafu lufanele luchazwe njengesichumiso hayi njengolawulo lokukhula kwezityalo, ngokwembono yokwakheka kwemichiza. Umbheni, umhlawuli werhafu u-Excel Crop Care Limited, ungenise 'i-liquid seaweed concentrate (Crop Plus)' esuka e-US kwaye uye wafaka amaxwebhu ezikhalazo amathathu ngokuchasene nayo.
I-Customs, Excise and Service Tax Appellate Tribunal (CESTAT) eMumbai kutshanje ibambe ukuba "i-liquid seaweed concentrate" ethunyelwa ngaphandle ngumhlawuli werhafu kufuneka ihlelwe njengesichumisi kwaye kungekhona umlawuli wokukhula kwezityalo, ekhankanya ukubunjwa kweekhemikhali.
Umhlawuli werhafu u-Excel Crop Care Limited ungenise “i-Liquid Seaweed Concentrate (Crop Plus)” esuka e-USA kwaye wafaka izibhengezo ezintathu zokungeniswa kwempahla ezihlela iimpahla njenge-CTI 3101 0099. Ezi mpahla bezizixabisile, imirhumo yerhafu yahlawulwa kwaye yavulwa ukuba isetyenziswe ekhaya.
Emva koko, ngexesha lophicotho-zincwadi, isebe lafumanisa ukuba iimpahla bekufanele ukuba zichazwe njenge-CTI 3809 9340 kwaye ngoko ke azifanelekanga ukuba zihlawulwe ngokukhethekileyo. Ngomhla we-19 kuMeyi, 2017, isebe likhuphe isaziso esibangela umboniso esicela intlawulo eyahlukileyo.
USekela Mkomishinala weCustoms ukhuphe isigwebo nge-28 kaJanuwari 2020 sokuxhasa ukuhlelwa ngokutsha, ukuqinisekiswa kwe-accrual yemisebenzi kunye nenzala, kunye nokuwisa isohlwayo. Isibheno somhlawuli werhafu kuMkomishinala weCustoms (ngendlela yesibheno) sakhatywa ngomhla wama-31 kuMatshi 2022. Enganelisekanga sisigqibo, umhlawuli werhafu wafaka isibheno kwiNkundla yamaTyala.
Funda ngakumbi: Imfuno yerhafu kwiinkonzo zomntu wekhadi: I-CESTAT ibhengeza umsebenzi njengemveliso, irhoxisa izohlwayo
Ibhentshi yeejaji ezimbini ezibandakanya u-SK Mohanty (iLungu leJaji) kunye noMM Parthiban (iLungu lobuGcisa) baqwalasela izinto eziphathekayo kwaye babambe ukuba isaziso sesizathu sokubonisa ngoMeyi 19, 2017, sicetywayo ukuba siphinde sihlaziywe iimpahla ezithunyelwa ngaphandle njenge "abalawuli bokukhula kwezityalo" phantsi kwe-CTI 3808 9340 kodwa ayizange ichaze ngokucacileyo ukuba kutheni i-C09 iklasi ye-03 yayiyiyo yokuqala.
Inkundla yesibheno yaqaphela ukuba ingxelo yokuhlalutya ibonise ukuba imithwalo iqulethe i-28% yezinto eziphilayo ezivela elwandle kunye ne-9.8% ye-nitrogen, i-phosphorus kunye ne-potassium. Kuba uninzi lomthwalo wawusisichumisi, wawungenakuthathwa njengolawulo lokukhula kwezityalo.
I-CESTAT iphinde yabhekisela kwisigqibo esikhulu senkundla esacacisa ukuba izichumisi zibonelela ngezondlo zokukhula kwezityalo, ngelixa izilawuli zokukhula kwezityalo zichaphazela iinkqubo ezithile kwizityalo.
Ixesha lokuposa: Aug-12-2025