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Recent Case Laws - Income Tax Cases

Income Tax - TMI - 208778 - DELHI HIGH COURT
Unexplained Investment – Search conducted – assessee declared undisclosed investment of Rs.42,65,924/- - A.O. made addition of Rs 61,64,407/ on ground of undisclosed stock - CIT(A) deleted addition of Rs 23,08,033/- as assessee established that belonged to third parties – balance addition was delete . . . . .
Income Tax - TMI - 208777 - DELHI HIGH COURT
Deduction u/s 43B in respect of interest paid on additional sales-tax - Tribunal rejected the claim on the ground that interest did not fall within the expression “any sum payable” used in Section 43B – Held that:- It is clear in Section 17-A (2) of the Himachal Pradesh General Sales Tax Act, 1968 t . . . . .
Income Tax - TMI - 208776 - MADRAS HIGH COURT
Method of accounting - cash method of accounting generally followed - Mercantile basis adopted only for the purpose of preparing the annual return and for filing necessary returns under the Companies Act – re-opening of assessments - Revenue revising the income on the basis of accrual system – Sec . . . . .
Income Tax - TMI - 208775 - BOMBAY HIGH COURT
Validity of re-opening of assessment after a period of four years from the end of the relevant A.Y. - reasons disclosed for re-opening the assessment ex-facie do not contain any reference to a failure on the part of the Assessee to disclose fully all material facts necessary for the assessment – re- . . . . .
Income Tax - TMI - 208774 - ITAT DELHI
Transfer Price - Calculation of "Arm Length Price" - Assessee selected Transactional Net Margin Method(TNMM) - Profit level Indicators were determined by dividing operating Income with Operating Cost - only dispute between the parties is inclusion of other income in the operating income of comparabl . . . . .
Income Tax - TMI - 208773 - PUNJAB AND HARYANA HIGH COURT
Power to transfer cases - under Section 127 of the Act assessment can be transferred to a place other than the place of normal assessment only for adequate reasons - Such jurisdiction has to be exercised fairly and after complying with the principles of natural justice by giving hearing and recordi . . . . .
Income Tax - TMI - 208772 - PUNJAB AND HARYANA HIGH COURT
Search and seizure - Block assessment - accommodation entry - On many occasions his statements were recorded at the Investigation Wing, Unit-2, in which he has clearly specified that he has not been transacting any real business but he only used to issue cheques for various bank accounts under his c . . . . .
Income Tax - TMI - 208771 - ITAT VISAKHAPATNAM
Provisions of order XXII rule 4 of the CPC - The order XXII of Code of Civil Procedure 1908 which laid down the procedure to bring the legal representatives on record in case the plaintiff or the defendant dies during the course of pendency of the suit or an appeal - Rule 4 of the said order specifi . . . . .
Income Tax - TMI - 208770 - Karnataka High Court
Deductions available under Sec. 80HHC - Whether the Tribunal was correct in holding that the relief U/s 80HHC of the Act should be allowed before adjusting the brought forward loss and unabsorbed depreciation of the earlier year from the total income - Held that:- While making the fresh assessment, . . . . .
Income Tax - TMI - 208769 - Punjab and Haryana High Court
Addition on account of deferred revenue expenditure - AO observed that the assessee is to be allowed depreciation instead of deferred revenue expenditure claimed by the assessee. - Decision of ITAT - held that:- No substantial question of law - in favor of assessee.

Addition on account of b . . . . .
Income Tax - TMI - 208768 - Gujarat High Court
Reassessment - Validity of notice - successor Assessing Officer has come to form a different opinion and recorded reasons thereupon without establishing any lapse on part of the petitioner or any fresh information (2010 - TMI - 35201 - SUPREME COURT OF INDIA) , successor Assessing Officer has merely . . . . .
Income Tax - TMI - 208767 - ITAT, New Delhi
Deduction on account of Employer's contribution toward Social Security Scheme - appellant contended that amounts were contributed by the employer' under statutory provision and contribution did not give any vested right to the appellant, assessee may or may not get any benefit depending upon happeni . . . . .
Income Tax - TMI - 208766 - ITAT, Mumbai
Sale and purchase of shares - short-term capital gain or business income - Held that:- In understanding whether the particular transactions constitute investment activity or trading activity cumulative effect of various factors such as intention of the assessee, treatment given in the books, volume . . . . .
Income Tax - TMI - 208765 - ITAT, Mumbai
Income escaping assessment u/s 147 / 148 - Depreciation - Assessing Officer completed the assessment by disallowing the claim of depreciation on stock exchange card - Held that:- In fact the Jurisdictional High Court has upheld the view of the A.O. The reopening was within 4 years and there is no or . . . . .
Income Tax - TMI - 208764 - ITAT, Mumbai
Disallowance of belated payment of Employees P.F. and E.S.I.C. u/s 36 (1)(va) - held that:- following the decision of apex court in CIT vs Alom Extrusions Ltd. (2009 -TMI - 35073 - SUPREME COURT ), Employers/Employees contribution to P.F/ESIC, if paid within the due date of filing of the return u/s . . . . .
Income Tax - TMI - 208763 - ITAT, Delhi
Violation of provisions of section 269SS of the Act - assessee received the amounts towards the share application money, contrary to the evidence on record. There mere fact that the shares had been allotted in the succeeding year and had been allotted in consideration of the value of land can be hel . . . . .
Income Tax - TMI - 208744 - KARNATAKA HIGH COURT
Waiver of the loan liability - Capital receipt or Revenue receipt - Held that: - For applicability of 41(1) there should be an allowance or deduction in any earlier years and subsequently if the creditor remits or waives any such liability the assessee is liable to pay tax. In the instant case, the . . . . .
Income Tax - TMI - 208743 - ITAT MUMBAI
Agent of Non Resident - Business Connection - Payments made to Non residents without deducting TDS - DTAA between India and Singapore - Held that:- The business of the non-resident was transhipment of cargo and the appellant engaged their services for shipment of cargo from India to a destination wh . . . . .
Income Tax - TMI - 208742 - DELHI HIGH COURT
Contract Construction activity - Commissioner exercised revisionary powers u/s 263 on the ground that A.O. had not examined whether the assessee was following completion method or percentage completion method and whether the said expenditure could be claimed as an expense in the A.Y. in question - . . . . .
Income Tax - TMI - 208741 - ITAT DELHI
Penalty for concealement of Income or furnishing inaccurate particulars- Share of brought forward loss of partnership set off against business income of partner in his hands- Held that:- It is true that mere submitting a claim which is incorrect in law would not amount to giving inaccurate particula . . . . .
Income Tax - TMI - 208740 - ITAT, Mumbai
Penalty u/s 271(1)(c) - Deduction u/s 33AC - The main object of the company is operations of shipping - How the main activity of the assessee is not operation of shipping is not explained either by the AO or by the CIT(A) - Both the authorities have just stated that the receipts on account of operat . . . . .
Income Tax - TMI - 208739 - ITAT, Visakhapatnam
Disallowance u/s 40(b) - The dispute is related to the determination of the Capital account balances of the partners on which the interest is payable - Held that: the assessing officer is authorized only to verify whether the payment of interest to any partner is authorized by and is in accordance w . . . . .
Income Tax - TMI - 208737 - PUNJAB AND HARYANA HIGH COURT
Search and seizure - Block assessment - Tax evasion - Assessing officer was satisfied that proceedings against the assessee were required as a result of material seized during search and the order of assessment itself indicated the said material - the assessment orders in the case of searched person . . . . .
Income Tax - TMI - 208736 - ITAT, MUMBAI
Exemption U/s. 11 - Audit U/s. 12A(1)(b) - CIT(A), erred in directing the AO to allow the benefit of exemption u/s. 11 of the Act, 1961, no appreciating the fact that the trustee Shri Madhav V. Shah during the course of statement u/s. 131 recorded in this office on 13/10/2008 had categorically state . . . . .
Income Tax - TMI - 208735 - ITAT DELHI
Capital gains or agricultural income - the old mango trees were cut out for providing land for replantation of mango trees - In the present case, the land was acquired by the deceased father of the assessee along with trees and plants standing thereon and such land along with trees and plants were s . . . . .

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Recent Case Laws - Service Tax Cases

Service Tax - TMI - 208762 - CESTAT, MUMBAI
Admissibility of Cenvat Credit on "Courier Services" by manufacturer - In view of ABB Ltd. vs. CCE & S.T. LTU, (2009 -TMI - 34139 - CESTAT), BANGALORE. Decided in favour of assessee. . . . . .
Service Tax - TMI - 208761 - CESTAT, BANGALORE
Power of the Commissioner (Appeals) to remand – 100% EOU registered under the category of 'Business Auxiliary Service' - refund claimed of unutilized CENVAT credit – Held that:- The Commissioner (Appeals) has examined and found nexus between the input services (viz bandwidth services, IT enabled ser . . . . .
Service Tax - TMI - 208760 - CESTAT, NEW DELHI
Whether the services of business auxiliary service received by the respondent from the commission agents appointed abroad can be treated as their input service - service received by the respondent is of commission agent appointed by them abroad who secure the export orders from them - Held that:- se . . . . .
Service Tax - TMI - 208758 - CESTAT, MUMBAI
Refund - Notification No. 41/2007-ST dated 6.10.2007 - The refund claims were rejected by the Assistant Commissioner under Section 11B of the Central Excise Act read with Section 83 of the Finance Act, 1994 on the ground that the claims were not supported by necessary documents and on the further gr . . . . .
Service Tax - TMI - 208757 - CESTAT, NEW DELHI
Waiver of pre-deposit - Penalty - Business Auxiliary Services - The terms of understanding through agreement demonstrates that appellant was providing service to the principal IBP Co. Ltd. to achieve its object- One of such object was promoting or marketing of goods of that company - When the appell . . . . .
Service Tax - TMI - 208750 - KARNATAKA HIGH COURT
Refund of Cenavt - Assessee 100% Export Oriented Unit - Service Tax Registration Certificate not submitted - Held That:- Registration not compulsory for refund - Export of software not a taxable service still refund cannot be denied - Assessee to produce the invoice, bills, receipts to substantiate . . . . .
Service Tax - TMI - 208728 - CESTAT, BANGALORE
Power of Commissioner appeal - Held - Commissioner(A) is not empowered to make an order of remand under sub-section (5) of 85 of the Finance Act, 1994 as held by the Tribunal in the case of Orient Crafts Ltd. (2003 - TMI - 51856 - CEGAT, WEST ZONAL BENCH, MUMBAI). However the reason of remand back t . . . . .
Service Tax - TMI - 208727 - CESTAT, MUMBAI
Advertising Agency Service – assesee pay the bills of advertisers and subsequently recover the same from the customers while raising the bills along with its commission - service tax paid on commission received – Revenue contending levy of service tax on gross amount charged from clients – Held that . . . . .
Service Tax - TMI - 208726 - CESTAT, AHMEDABAD
Demand - availment of cenvat credit on insurance service to cover the damage or loss to the goods exported - Commissioner (Appeals) while disposing off the appeal has not considered any of the above decisions of the Tribunal and has given a finding that the said service cannot be held to be an input . . . . .
Service Tax - TMI - 208725 - CESTAT, AHEMDABAD
Cenvat credit - whether service tax paid on catering services used for providing food in the canteen to the employees in the factory premises is admissible or not - As per the Hon'ble Gujarat High Court in the case of CCE,Nagpur Versus Ultratech Cement Ltd.[2010 -TMI - 78203 - BOMBAY HIGH COURT ], h . . . . .
Service Tax - TMI - 208724 - CESTAT, BANGALORE
Payment of service tax on GTA services through cenvat credit- where a person is neither a provider of taxable service nor does he manufacture any final product, difficulty may arise in cases where input service is received by a person, who by virtue of his business has to pay service tax as a recipi . . . . .
Service Tax - TMI - 208716 - KARNATAKA HIGH COURT
Refunds - assessee paid service tax on the interest collected from customers voluntarily and not under protest - Claim made under Article 265 of the Constitution of India and Section 72 of the Contract Act. - Held that - Constitution Bench of the apex Court in the case of Mafatlal Industries Ltd. . . . . .
Service Tax - TMI - 208708 - CESTAT, NEW DELHI
Taxability of Telephone service provided through leased line (ACSR/copper wire) - held that:- In view of the fact that the leased lines provided through ACSR/copper wire provided voice communication, said leased circuits, in our considered view have been rightly held to be covered under the existing . . . . .
Service Tax - TMI - 208689 - CESTAT, NEW DELHI
Mandap Keeper – assessee owns Guest house & garden given on rent for marriage functions - registered for providing the taxable service of Pandal or Shamiana in Nov '04 – Revenue is of view that services provided by assessee were of Mandap Keeper service which were taxable since 1/7/97 – Held that:- . . . . .
Service Tax - TMI - 208688 - CESTAT, AHMEDABAD
Recovery of interest - Time period for issue of Show cause notice - Held - the Show Cause Notice was issued beyond the period of 1 year. There is no indication in the Show Cause Notice that there was suppression or mis-declaration and obviously the appellant was filing returns regularly and therefor . . . . .
Service Tax - TMI - 208687 - CESTAT, BANGALORE
Refund under Rule 5 - Cenvat Credit - Held that:- The finding of the Commissioner in respect of three services namely Air Travel Agents Services, Event Management Services and Design Services that they are not essential for the output services rendered by the respondent are categorical. The responde . . . . .
Service Tax - TMI - 208686 - CESTAT, AHEMDABAD
Service provider - Whether the services provided by the appellants are covered by the Hire Purchase services or the same are Banking and other finance services - Tribunal decision in the case of Bajaj Auto Finance Limited vs. Commissioner of Central Excise, Pune (2007 -TMI - 1546 - CESTAT,MUMBAI), h . . . . .
Service Tax - TMI - 208685 - CESTAT, New Delhi
Contravention of provisions of section 68 of the Finance Act - Penalty for contravention of any provision for which no penalty is provided - Whoever contravenes any of the provisions of this Chapter or any rule made thereunder for which no penalty is separately provided in this Chapter shall be liab . . . . .
Service Tax - TMI - 208672 - CESTAT, AHMEDABAD
Security services - Penalty - appellant does not dispute confirmation of service tax but submits that it is not a case of invoking penal provisions against them inasmuch as there was a lot of confusion in the case as regards service tax and the appellants were under a bona fide belief that no servic . . . . .
Service Tax - TMI - 208654 - CESTAT, NEWDELHI
Export of Service - rebate claim rejected as no declaration under para 3.1 was filed and assessee did not obtain the service tax registration - Held - Where appellant provided Business Auxiliary Services only to their clients abroad and their output services were being exclusively exported, they wer . . . . .
Service Tax - TMI - 208653 - CESTAT, BANGALORE
Appeal - copy of order received on 19.11.2008 and appeal filed on 11.02.2009 within 3 months is within the period limitation thus allowed. - Commissioner (Appeals) direted to dispose of the assessee's appeal on merits subject of course to compliance with Section 35F of the Central Excise Act by the . . . . .
Service Tax - TMI - 208652 - Supreme Court of India
Plea for waiver of Pre-deposit – registered charitable society – Held that:- Having considered the matter in the light of the material on record, we are of the opinion that the ends of justice would be subserved if the appellant is directed to deposit 1/3rd of the demand raised against them towards . . . . .
Service Tax - TMI - 208651 - CESTAT BANGALORE
SCN - appellate authority cannot go beyond the allegations raised in the show-cause notice, a new case cannot be made out in an appeal stage, order is liable to be set aside and remanded back to the ld. Commissioner (Appeals), order set aside and the matter is remanded back to the ld. Commissioner ( . . . . .
Service Tax - TMI - 208650 - CESTAT, AHMEDABAD
Duty demand – Cenvat credit - demand has got enhanced to the extent of Cenvat credit available in their book - original adjudicating authority rejected the claim that the appellant has Cenvat credit available in the order. He also did not accept the claim made by the appellant that amount of Cenvat . . . . .
Service Tax - TMI - 208641 - ALLAHABAD HIGH COURT
Simplified procedure for sanction of refund/rebate of unutilised credit/rebate claims in cases of export - denial of benefit of sanction of 80% of the rebate amount within 15 days as per Board's Circular No. 828/5/2006-CX dated 20.4.2006 on the ground that an offence has been booked against the com . . . . .

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Recent Case Laws - Central Excise Cases

Central Excise - TMI - 208759 - CESTAT, NEW DELHI
Whether the welding electrodes used for fabrication or installation of capital goods which are further used for manufacture of final product, qualify as input or capital goods or not – Penalty – Held that:- It is no doubt that the appellants are entitled for availment of Cenvat credit on welding ele . . . . .
Central Excise - TMI - 208753 - DELHI HIGH COURT
Plea for waiver of pre-deposit of Rs 70 lakhs - clandestine removal and production has been established against the assessee and clubbing of turnover of assessee firm with turnover of sister concern was made – Held that:- Appellant has made out the prima facie case by insisiting that due to its fina . . . . .
Central Excise - TMI - 208752 - Delhi High Court
Whether period of limitation would be applicable on demand for payment of interest – duty imposed vide order dated 12.09.2001 paid by assessee - no direction for payment of interest in order-in-original or in the appellate order - letter dated 10.11.2004 demanding differential duty issued - another . . . . .
Central Excise - TMI - 208751 - BOMBAY HIGH COURT
Registration - Change in premises - new address communicated - existing registration continue and no new registration sought - Compliance of Rule 9 - Held That:- Both the earlier premises as well as the new premises fall with the jurisdiction of the same Superintendent of Central Excise. - the noti . . . . .
Central Excise - TMI - 208749 - CESTAT, AHEMDABAD
Waiver of pre-deposit - Cenvat credit - Appellant is engaged in the business of manufacture and clearance of cotton fabrics and man-made fabrics - They opted for availing benefit of notification Nos. 29/2004-CE as well as 30/2004-Central Excise, both dated 09.07.2004, during the period from July 200 . . . . .
Central Excise - TMI - 208748 - CESTAT, DELHI
Duty and interest under section 11AB - Shortage of final products namely, waste and scrap - The fact that finished goods were supplied to Railways also does not prove his bonafides - In the first place the Appellant could have procured sub-standard raw material from non-duty paying sectors and thus . . . . .
Central Excise - TMI - 208747 - GOVERNMENT OF INDIA
Extension of stay order - recovery of amount due - Revision application - refund claims seeking rebate - goods manufactured and exported on payment of Central Excise duty paid under Rule 14 of the Pan Masala Packing Machine (Capacity Determination and Collection of Duty) Rules, 2008 under Section 3A . . . . .
Central Excise - TMI - 208746 - CESTAT, NEW DELHI
Status of dismissed appeal / SLP by the Apex Court - held that:- Dismissal of the SLP would not amount to confirmation of the decision of the Tribunal. - The law in that regard is well settled by the Apex Court in Kunhayammed v. State of Kerala (2000 -TMI - 40239 - SUPREME Court).

Interest . . . . .
Central Excise - TMI - 208745 - KARNATAKA HIGH COURT
Credit of duty on goods brought to the factory - with the repeal for the old rules and enacting these two new rules, the legal position has not changed. In view of Rule 33, the notification issued under earlier Rules, is deemed to be valid and issued under the Rule 16 of the present Rules, as the sa . . . . .
Central Excise - TMI - 208715 - PUNJAB AND HARYANA HIGH COURT
Penalty in terms of Rule 13(2) read with section 11AC of the Central Excise Act - Modvat credit claimed as an input in respect of the values of Tatoos - Adjudicating Authority for the earlier period have held that there was no mala fide intention in availing Modvat credit and thus penalty is not lev . . . . .
Central Excise - TMI - 208714 - CESTAT, NEW DELHI
Plea for reduction of penalty to higher appellant forum - no option given by the authorities for depositing the entire dues within a period of 30 days from passing of the order in which the penalty would have been reduced to 25% in terms of proviso to section 11AC – Held that:- Issue is no more res . . . . .
Central Excise - TMI - 208713 - CESTAT, AHEMDABAD
Modification application - Deposit of 20% of duty - availment of modvat credit on the basis of fake and fictitious invoices issued by non existent weavers is involved in the present case - As such by taking into account the Tribunal s decision in the case of M/s. Bhagwati Silk Mills [2011 -TMI - 20 . . . . .
Central Excise - TMI - 208712 - CESTAT, DELHI
Penalty - wrong filing of return - There is no dispute about the fact that the appellant in this case even after opting out of SSI exemption w.e.f. 1/4/06, continued to file quarterly returns in ER-3 format instead of ER-1 return on monthly basis and thus there is contravention of the provisions of . . . . .
Central Excise - TMI - 208711 - CESTAT, CHENNAI
Exemption - Notification No.8/03-CE dt. 1.3.03 - Used invoices of another firm to clear excisable goods manufactured by assessee - M/s.Poly Moulds was opened in the same premises with the same machineries - It is clear that same work force was utilized for manufacturing excisable goods and the goods . . . . .
Central Excise - TMI - 208710 - CESTAT, BANGALORE
Condonation of delay - preamble to the Appellate Commissioner’s order did not guide the appellant properly inasmuch as it laid down not only appellate remedy but also revisional remedy. On the other hand, the ld. JDR submits that the cases in which a revision application to the Government of India c . . . . .
Central Excise - TMI - 208709 - CESTAT, BANGALORE
Limitation - Appeal time-barred - Cenvat credit - appellant had availed Cenvat credit on certain inputs, which they later on reversed at the instance of the Department - Held that:- assistant Commissioner’s letter dated 17-3-2009 refusing to issue show-cause notice created civil consequences for the . . . . .
Central Excise - TMI - 208706 - CESTAT, DELHI
Delayed payment of duty - Payment of duties -Penalty under rule 25 - The original authority imposed penalty under Rule 25 of Central Excise Rules,2002 - the appellant is a company in small scale sector and due to acute financial crisis faced by them there was delay in part payment of duties for thre . . . . .
Central Excise - TMI - 208705 - CESTAT, DELHI
Marketability - Flavoured cream - Intermediate product - The issue of marketability in relation to the flavoured cream has sought to be confused with the issue of the marketability of the final product - While observing that the issue in relation to the marketability of the intermediate product is t . . . . .
Central Excise - TMI - 208679 - CESTAT, BANGALORE
Suo motu credit or refund without sanction - In view of Sahakari Khand Udyog (2005 - TMI - 47234 - SUPREME COURT OF INDIA), all types of refund have to be filed under Section 11B of the Central Excise Act and no suo motu refund can be taken unless and until the department is satisfied that the inci . . . . .
Central Excise - TMI - 208678 - CESTAT, AHMEDABAD
Show Cause Notice -Chits cover the clandestine removal - 46 chits were found which contained details like date, consignee's name, destination, description of the goods, weight, number of pieces and bundles, signature of person who supervised the packing and delivery of the goods. - held that:- the . . . . .
Central Excise - TMI - 208677 - CESTAT, NEW DELHI
Plea for waiver of pre-deposit - classification shifted by the Revenue from Heading 0404 90 90 attracting nil rate of duty to Tariff Entry 1901 9090 attracting 16% rate of duty on the ground that the appellants have added maltodextine to the milk powder being manufactured by them – Held that:- The i . . . . .
Central Excise - TMI - 208676 - CESTAT, AHMEDABAD
Waiver of pre-deposit - assessee had deposited 20% of the duty demanded – availment of CENVAT Credit availed on fake/bogus/non-existent weavers' invoices – Held that:- In the light of decision in the case of Bhagwati Silk Mills vs CCE, Surat( 2011 - TMI - 203593 - CESTAT, Ahmedabad) and since the cu . . . . .
Central Excise - TMI - 208674 - ALLAHABAD HIGH COURT
Search - Shortage of finished goods - Held that:- private records, from which the suppressed production was found from the possession of the employees of the appellant. The private records were found in the factory of the appellant. The burden was upon it to prove that they were wrong and did not be . . . . .
Central Excise - TMI - 208673 - KARNATAKA HIGH COURT
Refund of excise duty under Section 11-B of the Central Excise Act - excise duty has not been passed on to the customer - Held that:- when the duty at a higher rate was paid by the manufacturer to the Department is not collected from the customer, in other words, if the higher duty is not passed on . . . . .
Central Excise - TMI - 208671 - CESTAT, NEW DELHI
Marketability - manufacturing of sugar syrup as an intermediate product which is captively consumed for manufacture of the said biscuits. - held that:- though actual sale need not be established, the capability of the product being sold in the market or known in the market as goods must be establish . . . . .

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Recent Case Laws - Customs Cases

Customs - TMI - 208756 - CESTAT, NEW DELHI
Notification 44/2002 - EPCG Scheme - Foreign exchange realization equal to 5 times the value of the imported capital goods within eight years from import - Held that:- Notification do not put any restriction that foreign exchange earning should be generated by the exclusive "use" of the cars. - The . . . . .
Customs - TMI - 208755 - CESTAT, MUMBAI
Waiver of pre-deposit - classification - application software was intended to operate the hardware incorporating the operating software and this combination was intended to operate the Relieving Lathe Machine. - The first item was classified under Heading 84.58 and the other two items under Heading . . . . .
Customs - TMI - 208754 - GOVERNMENT OF INDIA
Confiscation - penalty - offenses under the FEMA will be prohibition imposed by that Act and will by definition come within the ambit of the phrase “or any other law for the time being in force” in Section 113(d) of the Customs Act, 1962 and thus the goods will be liable to confiscation under Sectio . . . . .
Customs - TMI - 208720 - CESTAT, MUMBAI
Notification No.21/2002 - Held That:- Appellant made import of a handset only, which is to replace the defective handset of communication system of ocean going vessel, thus entitled to exemption benefit. . . . . .
Customs - TMI - 208719 - CESTAT, BANGALORE
Import of refrigerant gases like R-22, R-134A, R-406A etc. in 600 gas cylinders without having necessary licence – parties have admitted such import and have not retracted their statement - confiscation of gas cylinders proposed – goods are non-available - penalties imposed – Held that:- The show-ca . . . . .
Customs - TMI - 208718 - CESTAT, AHEMDABAD
Demand - Appellant imported one consignment of ACN and filed a bill of entry - in terms of the Board’s circular No.6/2006 dated 12.01.06, in all cases where Customs Duty is leviable on ad valorem basis, the assessment of bulk liquid cargo should be based on invoice price, irrespective of the quantit . . . . .
Customs - TMI - 208717 - CESTAT, BANGALORE
Transaction value in respect of both the Bills of Entry - Revenue has no case that the importer had remitted any amount in excess of what was declared and substantiated by remittance particulars from the concerned bank – Held that:- Revenue also does not have a case that identical goods had been con . . . . .
Customs - TMI - 208682 - ALLAHABAD HIGH COURT
Writ petition filed to seek an order in the nature of mandamus commanding the respondents to release the containers to the petitioner - shipping company - 40 containers having 20,000 bags of MOP of Fertilizer Grade of customer seized by the Customs Authorities - petitioner is pressing for release of . . . . .
Customs - TMI - 208681 - CESTAT, BANGALORE
Export obligation - Commissioner observed that there was failure in fulfilling the export obligation in respect of the capital goods involved and the Development Commissioner had punished the EOU - Note that in the Solitaire Machine Tools P. Ltd. case, found to apply to the instant case by the Commi . . . . .
Customs - TMI - 208680 - GOVERNMENT OF INDIA
Revision Application - Penalty - Hon’ble Supreme Court in case of Surgeet Singh Chhabra has observed that statement made before the Customs Officer though re-tracted within six-days is an admission and binding since Customs Officers are not police officers under section 108 of the Customs Act and FE . . . . .
Customs - TMI - 208649 - DELHI HIGH COURT
Unlawful import of the gold - offences punishable u/s 135(1)(a) and 132 of the Customs Act – matter relates to year 1989 - petitioner has already undergone sentence for more than one month – Held that:- The instant case is of economic offence in the prospective. Therefore, while maintaining the con . . . . .
Customs - TMI - 208648 - CESTAT, AHEMDABAD
Application for condoning - Delay of twenty four days - Limitation - The appellate authority has observed in as much as no evidence of illness was produced, in spite of the opportunity is having been granted to the appellant, delay cannot be condoned - As such the appellants should be given an oppor . . . . .
Customs - TMI - 208647 - CESTAT, BANGALORE
Demand of duty - goods were to be re-warehoused in the warehouse of the consignee on clearing the goods from the warehouse of the consignor on execution of bond by the consignor. It is also a matter of record that the goods though were cleared from the warehouse of the consignor i.e. respondent for . . . . .
Customs - TMI - 208616 - CESTAT, MUMBAI
Violation of the principles of natural justice - intimations of personal hearings were received by assessee after the due date of hearing – Held that:- This is a fact on record that both the letters were received by the appellants after the due date of personal hearing disabling them to appear befo . . . . .
Customs - TMI - 208615 - CESTAT, AHEMDABAD
Principal of natural justices - the original adjudicating authority in reference was issued on 29.06.99 but the said appeal along with the stay application was filed on 29.10.09 which was after a lapse of more than ten years - The appellant claimed that they came to know about the said adjudication . . . . .
Customs - TMI - 208614 - GOVERNMENT OF INDIA
Revision Application - Claim for drawback - time-limits - as per applicable Rule 5 of Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995 the jurisdictional Assistant Commissioner or Deputy Commissioner of Customs is empowered to condone delay of 3 months only and that on proper sat . . . . .
Customs - TMI - 208585 - BOMBAY HIGH COURT
Order ultra vires Section 14 of the Customs Act - standing orders which are formulated by respondent cannot fetter jurisdiction and vest power under the statute under Section 14 of the Customs Act and the Customs Valuation Rules framed thereunder, standing orders and the guidelines framed therein, c . . . . .
Customs - TMI - 208584 - CESTAT, MUMBAI
Can Joint Appeals be filed - Held - In view of Jayanti Metals & Allows Vs. Commissioner of Central Excise, Motiar Seikh Vs. Commissioner of Customs joint appeal filed by the firm and its partner can be accepted by the Tribunal. Case was remanded back to CIT(A) to decide it on merits. . . . . .
Customs - TMI - 208583 - CESTAT, NEW DELHI
Power of Commissioner(Appeals) to remand the matter u/s 122A of the Customs Act, 1962 - refund claim – Held that:- The power to remand the matter is specifically withdrawn u/s 122(A) of the Customs Act, 1962 and it is also upheld in case of Mil India Ltd. vs. CCE (2007 - TMI - 1196 - Supreme Court . . . . .
Customs - TMI - 208549 - SUPREME COURT OF INDIA
Jurisdiction - Designated Authority has passed its preliminary findings under the provisions of Anti-Dumping Laws - SLP filed - Held That:- Appeal disposed of as having become infructuous. The Designated Authority now will implement the orders passed by the CESTAT dated 11-8-2011 within the time gr . . . . .
Customs - TMI - 208548 - PUNJAB & HARYANA HIGH COURT
Demand - order passed, asking for further payment of duty without taking into account the duty already paid - Held that:- order passed without complying with principles of natural justice was liable to be set aside, order cannot be sustained. The same is set aside with liberty to pass a fresh order . . . . .
Customs - TMI - 208517 - CESTAT, BANGALORE
Photocopier Imported - Chartered Engineer was of the opinion that machine 8-9 years Old - Confiscation ordered but allowed to be redeemed on fine of 5,00,000 and penalty Rs 2,00,000 - CIT(A) reduced fine and penalty - Held - leniency by CIT(A) is not arbitrary, appeal was set aside. . . . . .
Customs - TMI - 208516 - CESTAT, DELHI
Mis-declared goods with intention to take excess draw back claim - confiscated with an option - Reduction in redemption fine - the shipping bills were filed by the assessee in August, 2010 and the goods are lying at port the assessee has incurred heavy detention and demurrage charges. Moreover, sea . . . . .
Customs - TMI - 208515 - GOVERNMENT OF INDIA
Revision Application - applicant had intentionally and meticulously concealed the impugned foreign currency by placing the same in different capsules and then swallowing the same into his body It took the Air Intelligence authorities full five days to get the same ejected out of his body. Had there . . . . .
Customs - TMI - 208484 - DELHI HIGH COURT
Whether claim of refund arising out of final assessment to be made vide an application u/s 27 or the same has to be refunded immediately u/s 18 not requiring assessee to move an application – bill of entries of import were provisionally assessed on 24.08.98 & 02.02.99 and duty was paid – refund aris . . . . .

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