TMI - 213320 - CESTAT, MUMBAI

M/s ASHOK LEYLAND LTD Versus COMMISSIONER OF CUSTOMS (IMPORT), NHAVA SHEVA

Exemption on Re import - notification no. 94/96-Cus dated 16.12.1996 - held that:- at the time of importation as presented were fully built buses containing fitments such as Air Conditioner, T.V., video, Coffee maker, music system and refrigerator. T......

TMI - 213319 - CESTAT, MUMBAI

Sunrise Enterprise & Others Versus Commissioner of Customs (Import), Mumbai

Confiscation - imposing penalties - importer had not included in the Bill of Entry certain other goods viz, Metal Straps, Button Cells, Bazels with Straps and complete wristwatches which were found in 124 cartons - 11041 pieces of wristwatches were n......

TMI - 213295 - CESTAT, NEW DELHI

MIRC ELECTRONICS LTD. Versus DESIGNATED AUTHORITY

Whether Designated Authority has no power to issue corrigendum as it became functus officio in law immediately after the issuance of the final finding dated 17-2-2009 and only jurisdiction which the Designated Authority had thereafter was in terms of......

TMI - 213294 - BOMBAY HIGH COURT

SHREE GANESH INTERNATIONAL Versus UNION OF INDIA

Waiver of pre-deposit - Counsel submitted that the Appellant is nearly 69 years of age and has no subsisting business since the transaction in question related to the year 2003 – Held that:- opportunity should be granted to the Appellant to move the ......

TMI - 213260 - DELHI HIGH COURT

DIRECTORATE OF REVENUE INTELLIGENCE Versus NARENDRA SOGANI & ORS

Cost paid for grant of further opportunity to accused - appellant contested that no provision in the Cr.P.C under which this cost can be imposed by Court and be given to the accused persons and when accused have been substantially responsible for the......

TMI - 213259 - DELHI HIGH COURT

AMRIT LAL MEHTA Versus DIRECTOR GENERAL OF REVENUE INTELLIGENCE & OTHERS

Writ petition - to pay the reward @ 20% on the entire duty including penalty and fine as earlier sanctioned – Held that:- The Reward Committee in the last two minutes of meeting held has opined that the information given by the petitioner was of gene......

TMI - 213229 - CESTAT, NEW DELHI

GRAUER & WEIL (I) LTD. Versus DESIGNATED AUTHORITY

Anti-dumping duty - Anti-dumping duty on the imports of Saccharin – sub-section-1 read with sub-section-5 of section-9A(5) of the Customs Tariff Act, 1975 - Held that:- DA has categorically recorded that “Vishnu Chemicals provided information and the......

TMI - 213228 - CESTAT, MUMBAI

Flemingo Duty Free Shop Pvt. Ltd. Versus Commissioner of Customs, Goa

Applications waiver of pre-deposit - appellant is carrying on the business of duty-free shop - theft/burglary took place at the above duty-free shop - appellant estimated loss of Rs.60 lakhs due to the theft and furnished a list of stolen goods - sh......

TMI - 213203 - MADRAS HIGH COURT

M/s.First Track Traders, Versus The Commissioner of Customs,

Ownership of imported goods - Requirement of Import licence while importing digital multifunction printing and copying machines - held that:- a person is unable to establish the ownership of the goods the respondent is vest with the power to reject ......

TMI - 213202 - BOMBAY HIGH COURT

LIONS CLUB OF POONA UKUNDNAGAR CHARITABLE TRUST Versus C.C., MUMBAI

Pre-deposit - towards the redemption fine - when the goods are under confiscation and not redeemed – Held that:- Tribunal has not had due regard to the fact that the Appellant is a charitable organisation which would face financial hardship by the or......

TMI - 213177 - CESTAT, MUMBAI

COMMISSIONER OF CUSTOMS (IMPORT), MUMBAI Versus ZINCOLLIED (IND) LTD.

Stay – demand of Customs duty - in respect of raw material (zinc dross) imported by them under 8 advance licences and used in the manufacture of the resultant product (zinc oxide), which was diverted to the domestic market – Held that:- conditions of......

TMI - 213176 - CESTAT, MUMBAI

OMPRAKASH PARASRAMPURIA Versus COMMISSIONER OF CUSTOMS (EP), MUMBAI

Waiver of pre-deposit and stay of recovery - stay applications filed by the three Directors of the company were allowed as per the said order dated 3-12-10, subject to compliance by the company with the above direction for pre-deposit - company did n......

TMI - 213175 - CESTAT, NEW DELHI

VINOD TOMAR Versus COMMISSIONER OF CUSTOMS, NEW DELHI

Suspension of CHA licence - licence stands suspended for almost 21 months – Held that:- no indication regarding any time frame within which a final SCN will be issued. In such circumstances the balance of convenience shifts in favour of the Appellant......

TMI - 213152 - BOMBAY HIGH COURT

M/s. Tata Teleservices (Maharashtra) Ltd. Versus Union of India

Whether Tata Teleservices (Maharashtra) Ltd. and Tata Consultancy Services Ltd. cannot be considered as group companies under para 9.28 of the Foreign Trade Policy 2004-2009. – Held that:- The Policy Interpretation Committee has not assigned any reas......

TMI - 213151 - SETTLEMENT COMMISSION, CUSTOMS AND CENTRAL EXCISE,

IN RE : ABU JANI SANDEEP KHOSLA

Immunity from fine, penalty and prosecution - Unaccompanied Baggage - attempt to smuggle the goods into India in the guise of unaccompanied baggage - two applicants have fully admitted the demand of duty as made against them in the Show Cause Notice......

TMI - 213150 - CESTAT, NEW DELHI

IDBI BANK LTD. Versus COMMISSIONER OF CUSTOMS (EXPORT), NEW DELHI

Penalty - Appeals are being decided one from IDBI Bank Ltd. and another from Shri Ravinder Rajurkar an employee of the said Bank - fraudulent exports - adjudication order imposed a penalty of Rs. 5.00 lakhs on IDBI Bank Ltd. and Rs. 5.00 lakhs on Shr......

TMI - 213143 - CESTAT, MUMBAI

COMMISSIONER OF CENTRAL EXCISE, RAIGAD Versus INDO DACIN LEATHER

100% EOU - respondent was not able to meet the conditions imposed on them at the time of approval of their EOU regarding export of final products - show-cause notice was issued proposing demand of customs duty - argument that the entire activities we......

TMI - 213126 - BOMBAY HIGH COURT

UNION OF INDIA Versus K. AMISHKUMAR TRADING PVT. LTD.

Whether a jurisdictional condition which is imposed by the proviso to Section 127-B(1) can be obviated by the applicant contending that he has waived the issuance of a notice to show cause – Held that:- An application cannot be filed unless the appli......

TMI - 213125 - KARNATAKA HIGH COURT

JUBILANT ORGANOSYS LTD. Versus ASSTT. COMMR. OF C. EX., MYSORE-III

Effective date of corrigenda notification - Rebate under central excise - export of goods - respondent issued a show cause notice on the ground that the petitioner was not eligible for the rebate sanctioned unless they had availed the benefit of the ......

TMI - 213124 - KERALA HIGH COURT

M/S.SHREE GANESH STEEL ROLLING MILLS Versus THE COMMISSIONER OF CUSTOMS,

Writ petition - Failure to produce end user certificate (EU) - case of the petitioner is that no prior notice as contemplated under Section 28 was ever served before Ext.P30 order was passed on 08/06/2007 and it was not communicated to the petitioner......