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Customs |
Showing 1 to 15 of 19009 Records |
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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. - appellants 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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