Imithetho ye-CESTAT ethi 'i-liquid seaweed concentrate' ingumanyolo, hhayi isilawuli sokukhula kwezitshalo, ngokusekelwe ekwakhekeni kwamakhemikhali awo [ukuhleleka kokufunda]

I-Customs, Excise and Service Taxes Appellate Tribunal (CESTAT), Mumbai, muva nje ibambe ukuthi 'i-liquid seaweed concentrate' ethunyelwa ngaphandle ngumkhokhintela kufanele ifakwe kusigaba somanyolo hhayi njengesilawuli sokukhula kwezitshalo, uma kubhekwa ukwakheka kwamakhemikhali. Ummangali, umkhokhintela i-Excel Crop Care Limited, wayengenise 'i-liquid seaweed concentrate (Crop Plus)' esuka e-US futhi wayefake izicelo ezibhalwe phansi ezintathu ngokumelene nayo.
IPhini likaKhomishana Wezokuthutha likhiphe isinqumo ngomhla zingama-28 kuMasingana 2020 sokusekela ukuhlukaniswa kabusha, siqinisekise ukunqwabelana kwentela yentela nenzalo, futhi sikhiphe inhlawulo. Isicelo somkhokhintela esiya kuKhomishana Wezentela (ngendlela yesikhalazo) sanqatshwa ngomhla zingama-31 kuNdasa 2022. Engagculisekile ngesinqumo, umkhokhintela wafaka isikhalazo ku-Tribunal.
Funda kabanzi: Imfuneko yentela yezinsizakalo zokwenza amakhadi kube ngokwakho: I-CESTAT imemezela umsebenzi njengokukhiqiza, ikhansela izinhlawulo
Ibhentshi elinamajaji amabili elihlanganisa u-SK Mohanty (Ilungu Lejaji) kanye no-MM Parthiban (Ilungu Lochwepheshe) licubungule umsebenzi futhi lathi isaziso sesizathu sombukiso sangomhla ka-May 19, 2017, sihlongoze ukuba kuhlelwe kabusha izimpahla ezingenisiwe “njengabalawuli bokukhula kwezitshalo” ngaphansi kwe-CTI 3808 9340 kodwa alizange lichaze ngokucacile ukuthi kungani109 isigaba sokuqala sasingalungile109 03.
Inkantolo yokudlulisa amacala yaphawula ukuthi umbiko wokuhlaziya ubonise ukuthi impahla iqukethe u-28% wezinto eziphilayo ezivela olwandle kanye no-9.8% we-nitrogen, i-phosphorus ne-potassium. Njengoba impahla eningi yayiwumanyolo, yayingeke ithathwe njengokulawula ukukhula kwezitshalo.
I-CESTAT iphinde yakhuluma ngesinqumo senkantolo esikhulu esikucacisile lokhoumanyolo unikeza imisoco ekukhuleni kwezitshalo, kuyilapho izilawuli zokukhula kwezitshalo zithinta izinqubo ezithile ezitshalweni.
Ngokusekelwe ekuhlaziyweni kwamakhemikhali kanye nesinqumo se-Grand Chamber, iNkantolo yathola ukuthi imikhiqizo okukhulunywa ngayo kwakuwumanyolo hhayi izilawuli zokukhula kwezitshalo. I-Tribunal ithole ukuhlukaniswa kabusha kanye nesicelo esilandelayo kungenasisekelo futhi yasichitha isinqumo esasiphikisiwe.
USneha Sukumaran Mullakkal, oneziqu zeBusiness Administration and Law, unentshisekelo enkulu kwezomthetho njengoba kunomthelela empilweni yansuku zonke. Uthanda ukudansa, ukucula nokudweba. Ulwela ukwenza imiqondo yezomthetho ifinyeleleke kumuntu ovamile ngokuhlanganisa ngobuhlakani ukucabanga kokuhlaziya nokuveza kobuciko emisebenzini yakhe.