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Refund claim denied - period of limitation - cause of action arose only on 15/11/06, when they paid for the second time as a result of audit objection - refund claim is withing period - Tri Rejection of Refund claim – appellant filed under protest letter on 7.1.1987. - after two days they filed six nos. classification lists - thus, the under protest letter has no effect in the eye of law - Tri An educational qualification recognized by law will not cease to be recognized by law merely because for practicing in the field to which the qualification relates, a further examination held by a body regulating that field of practice is to be taken. - HC Fulfillment of export obligation – it is not open to the customs authorities to presume that extension of the LOP would be granted by the Development Commissioner to facilitate evasion of duty. - HC Merely because the CIT is having a different view, the same would not entitle him to initiate revision proceedings u/s 263, if the view taken by the assessing officer is one of the possible views. - Tri Repayment of capital balance in cash would not attract the provisions of sec. 269T since it does not constitute loan or deposit. - Tri Penalty u/s 271E - violation of sec. 269T - the interest amount and the principal amount were paid in two different occasions - each amoount less then Rs. 20,000 - No penalty - Tri Disallowance under section 14A required finding of incurring of expenditure and where it was found that for earning exempted income no expenditure had been incurred, disallowance under section 14A could not stand. - Tri Disallowance u/s 40(a)(ia) - non deduction of TDS - If the element of income cannot be established, provisions of section 40(a)(ia) cannot be invoked - Tri Gift of immovable property - assessee's brothers and mother have gifted their 1/8th undivided share - very heavy burden lies on the department to prove that it is not the real one - Tri Addition on account of negative stock - The quantitative details as submitted duly explained that there was no negative stock in any of the month. - Tri Rate of tax on the sale of Copper Wire Bars and Copper Cathods - whether would be charged and retained @ 4% or 1% - chargeable at 1%. - HC Appeal u/s 483 – modification sought by the appellant is against the fabric of the Scheme and in the domain of modifications of the Scheme and not of modification for working of the Scheme. - non-compliance of Section 2(19AA), would not render the Scheme unworkable. - HC Since the Director of the appellant-company was actively involved in the day to day activity of the appellant-company penalty on him under Rule 26 has been correctly imposed. - Tri In absence of direct or indirect involvement of the Managing Director in the clandestine removal of the goods no personal penalty under Rule 26 is imposable on him. - Tri Cenvat Credit denied - galvanization does not amount to the manufacture - The duty paid on the G.P. Coils etc., is more than Cenvat Credit taken and needs to be adjusted against the demand of the Cenvat Credit. - Tri Extended period of limitation - in cases of intention to evade duty relevant date for computation of extended period for show cause is the date of knowledge - Tri Rejection of transaction value and enhancement of assessable value has to be on the basis of some evidences on record. - NIDB data cannot be made the basis for enhancement of value - Tri    Left Stop Right
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Customs
Showing 1 to 15 of 19009 Records

    2013 (5) TMI 577 - CESTAT CHENNAI

    Shree Salasar Balajee Impex Pvt. Ltd. Versus Commissioner of Customs (ACC) Chennai

    Condonation of delay - Held that:- There is a negligence on the part of the applicant and the applicant is unable to explain any sufficient cause for not preparing it within the stipulated period. Therefore no reason for condonation of delay in filin ......

    2013 (5) TMI 576 - BOMBAY HIGH COURT

    MAVI INDUSTRIAL LTD. Versus COMMISSIONER OF CUS. & C. EX., THANE-II

    Fulfillment of export obligation – Extension of LOP of 100% EOU status of an assessee for a further period of five years, by Development Commissioner, SEEPZ – Held that:- where the 100% EOU status of an assessee set up in a private bonded warehouse ......

    2013 (5) TMI 550 - CESTAT MUMBAI

    Ravindra Maruti Mansukh Versus Commissioner of Customs (Import), Mumbai

    Penalty under Section 112A - allegation of transaction relating to import of car allegedly by mis-declaring the year of manufacture leading to evasion of Customs duty - Held that:- In the case of import transaction, the statutory requirements relate ......

    2013 (5) TMI 549 - CESTAT NEW DELHI

    COMMISSIONER OF CUSTOMS, NEW DELHI Versus DM INTERNATIONAL

    Enhancing the transaction value - department has rejected the transaction value on the ground that it is not the true commercial value of the goods - Held that:- Rejection of transaction value and enhancement of assessable value has to be on the basi ......

    2013 (5) TMI 521 - CESTAT NEW DELHI

    CC, Amritsar versus Shri D. R. Ahuja

    Imposition of penalty on custom officer - ante-dating – shipping bill was received from M/s Amber Exports, export of hand tool under claim of DEPB. The Inspector of Customs examined the goods and placed the examination report before the respondent on ......

    2013 (5) TMI 520 - CESTAT BANGALORE

    M/s. Victory Soaps & Cosmetics Pvt. Ltd. Versus The Commissioner of Customs (Appeals) Bangalore

    Waiver of pre deposits – Benefit of Notification No.21/2002-Cus is denied - Duty demanded - Aggrieved by the order appellant preferred an appeal to the Commissioner (Appeals) and same directed them to pre-deposit the amount, which they did not deposi ......

    2013 (5) TMI 490 - CESTAT MUMBAI

    Shri Jagdeep Singh Bains and others Versus Commissioner of Customs(Import), Nhava Sheva

    Confiscation orders - Held that:- Admittedly, the goods have been declared by M/s. Montu Enterprises while filing the Bill of Entry for 440 cartons of various toys but on intelligence goods examined the container was containing 263 cartons of digital ......

    2013 (5) TMI 489 - CESTAT AHMEDABAD

    M/s. Kiran Syntex Limited Versus Commissioner of Central Excise & Cus. Surat

    Filling of appeal in proper format - appellate authority has dismissed the stay petition and appeals filed by the appellant on the ground that appeals have been filed belatedly. held that - The only question that arises is whether the appellant has c ......

    2013 (5) TMI 467 - CESTAT NEW DELHI

    CC, New Delhi Versus M/s. Data Enterprises

    Enhancement of unit price - rejection of declared transaction value - Held that:- As at the time of import the declared per unit price of mother board imported by the respondent is 16 USD, the Assistant Commissioner has enhanced the same to 26.85 USD ......

    2013 (5) TMI 466 - CESTAT AHMEDABAD

    Shri Mahesh Goyal Versus Commissioner of Customs, Kandla

    Time for pre-deposits - appellant has not deposited the amount as ordered, as they are filing a SLP against such order in the apex Court and requests for time of six weeks to comply with the same. held that - In the absence of any compliance of the s ......

    2013 (5) TMI 437 - CESTAT AHMEDABAD

    Milbank Limited versus Commissioner of Customs Kandla

    Confiscation – wireless equipment – licence - Whether the wireless equipment purchased under an invoice by the appellant from M/s. A.T. Manufacturing Company is liable to confiscation? – Held that - The appellants have installed the wireless equipme ......

    2013 (5) TMI 436 - CESTAT, CHENNAI

    COMMISSIONER OF CUSTOMS, CHENNAI Versus DRIVE INDIA ENTERPRISE SOLUTIONS LTD.

    Refund claims – rejected by original authority reason as the same is not filed before the jurisdictional AC/DC of Customs in the Air Cargo Complex - lower appellate authority has set aside the impugned Order-in-Original – Held that - However, the ord ......

    2013 (5) TMI 409 - CESTAT CHENNAI

    M/s. Tool Tech Engineering Versus Commissioner of Customs, Tuticorin

    Non deposited of pre deposit - applicant was directed to make a predeposit of Rs. 20 lakhs but deposited a sum of Rs. 5 lakhs submitting no means to deposit the entire amount due to business closure - seeking twelve months time to pre deposit - Held ......

    2013 (5) TMI 408 - CESTAT, NEW DELHI

    SINGLA TRADING CO. Versus COMMISSIONER OF CUSTOMS, NEW DELHI

    Refund of SAD paid at the time of import of goods – Rejection of the on the ground of limitation – As Notification No. 93/2008 prescribes the limitation of one year for filing of the SAD refund claim. - appellant’s contention is that their assessment ......

    2013 (5) TMI 383 - CESTAT, CHENNAI

    K. I. INTERNATIONAL LTD. Versus COMMISSIONER OF CUSTOMS, CHENNAI

    Alleged use of false and fabricated Telegraphic Release Advice (TRA) by importers to clear their goods imported duty free using no rightful acquisition of DEPB scrips and such instruments traded by traders, brokers and sub-brokers to make that availa ......

   
 
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