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Case Laws - Central Government - Case Laws

Showing 1 to 20 of 1208 Records

  • 2016 (7) TMI 1020

    Import of baggage without declaring goods - Levy of penalty - carrying contraband or dutiable goods - Held that - The applicant was neither eligible to import gold nor did he declare the impugned goods that were in a substantial/commercial quantity. Instead he had carefully concealed them on his person to smuggle it into the country and to hoodwink the authorities, Hence, the same cannot be treated as bonafide baggage in terms of Section 79 of th....... + More


  • 2016 (7) TMI 989

    Condonation of delay - Types of duties which are eligible for rebate in terms of rule 18 of the Central Excise Rules, 2002 read with Notification No.19/2004-CE(NT) dated 06.09.2004. - CVD paid on inputs as imported - It is reiterated that non-fulfillment or otherwise of condition No.53 of Notification No.21/2002-Cus would Have no Application for claiming rebate of specified duties which were not exempted but actually been paid by the applicant. -....... + More


  • 2016 (7) TMI 982

    Rebate claim - export of less quantity of goods - natural loss of goods in transit - The applicant claimed that the difference in quantity cleared from the factory and that exported was due to loss of goods occurred on account of moisture content and transportation handling losses subsequent to clearance from factory. - Held that - In this regard, Government notes that the applicant could not cite any applicable provisions, where such loss subseq....... + More


  • 2016 (7) TMI 981

    Condonation of delay in filing revision application - Availing duty drawback while getting rabte/ refund of duty paid on export of goods - Applicants submit that the exporters are eligible for Duty Drawback on inputs used in the manufacture of export goods if the same is covered in the Customs & Central Excise Duty Drawback Rules 1995 at the rate prescribed in the drawback schedule. They are also eligible for Rebate of duty paid on the final ....... + More


  • 2016 (7) TMI 869

    Condonation of delay - department has filed these revision application 4 days after initial stipulated three months period - Rebate / refund claim - export of goods - the original authority rejected the rebate in toto, on the ground that the applicant claimed simultaneous benefit of rebate and drawback which is not admissible. - Commissioner (Appeals) allowed the appeal by holding that as the respondent availed only Customs portion of drawback, r....... + More


  • 2016 (7) TMI 868

    Rebate / refund claim - The applicants contended that the declaration made on as ARE-I was clerical in nature and same may be condoned as a procedural mistake. - applicant failed to follow the procedure prescribed under the Notification No.21/2004-CE(NT) dated 06.09.2004 as declared by them at Sl.No.3(b) of the impugned ARE-I - Held that - Once, it has been certified that exported goods have suffered duty at the time of removal, it can be logical....... + More


  • 2016 (7) TMI 867

    Rebate / refund claim - applicant did not submit original and triplicate copy of the ARE-I. - applicant s rebate claim was initially sanctioned by the original authority. The department filed appeal before Commissioner (Appeals) contesting that there were certain discrepancies in documents submitted by the applicant. Commissioner (Appeals) allowed department s appeal. Now, the applicant has filed this Revision Application on grounds mentioned in ....... + More


  • 2016 (7) TMI 866

    Condonation of delay - department has filed these revision application 4 days after initial stipulated three months period - Rebate / refund claim - export of goods - The original authority rejected the rebate claim for simultaneously claiming two benefits viz input credit and drawback claim, which are not admissible to them. - Commissioner (Appeals) allowed appeal holding that as the applicant availed only customs portion of drawback, rebate in ....... + More


  • 2016 (7) TMI 865

    Rebate / Refund claim - part of the claim rejected on the ground that applicant has not given any explanation for non-filing of Bill of Lading. - Held that - the applicant relied on the various judgments regarding procedural relaxation on technical grounds. The point which needs to be emphasized is that when the applicant seeks rebate under Notification No. 19/2004-CE (NT) dated 06.09.2004, which prescribes compliance of certain conditions, the s....... + More


  • 2016 (7) TMI 806

    Rebate/ refund claim - export of goods - in one case the container number and seal numbers on various export documents were not tallying; in the other case the date of Mate Receipt was 0502.2009 and as per the endorsement of the Custom Officer, the goods had been exported on 05.02.2009 itself whereas the corresponding ARE-I was dated 28.02.2009 and the Shipping Bill was dated 26102.2009. The rebate claim was also rejected for non-submission of BR....... + More


  • 2016 (7) TMI 805

    Rebate / refund claim - Rule 18 - merchant export - it was revealed that there was no acknowledgement with regard to Let Export Order by the Customs Authority except for an initial of Superintendent of Customs. Further it was also revealed that the ARE-I did not bear any certificate regarding self-sealing as provided under Clause 6 of Chapter 8 (Export under claim for Rebate) of Supplementary Instructions. It also did not contain the declaration ....... + More


  • 2016 (7) TMI 804

    Rebate / refund claim - Rebate claim on the basis of supplementary invoices - Period of limitation - Rule 18 - The applicant filed rebate claims and the same were sanctioned - Subsequently, because of contractual obligation the applicant received additional amounts due to cost variance from their importers i.e. M/S. RHI AG Vienna and their other affiliated group companies, on which the applicant paid the differential duty with interest. Subsequen....... + More


  • 2016 (7) TMI 803

    Rebate / refund claim - input stage credit - inputs used in the manufacture of their export goods - claim was rejected on the grounds that the applicant has manufactured and exported the finished goods before filing the requisite declaration under the said notification and failed to fulfil the condition of the Notification No. 21/2004 -CE(NT) dated 06.09.2004. - Held that - While claiming the rebate under such Notification No.21/2004-NT dated 06........ + More


  • 2016 (7) TMI 802

    Condonation of delay - Rebate / refund claim - proof of export of goods - discrepancy in ARE-I from - applicant contended that, the customs authorities while signing certificate on triplicate of ARE-I against Part-B inadvertently endorsed wrong shipping bill no. 1044599 which was subsequently was got corrected as no. 1045171 bearing the dated signatures of the customs officers on such corrections made by them dated 07.01.2010. - Held that - Gover....... + More


  • 2016 (7) TMI 794

    Import of silver / silver coins in a baggage - period of stay less than six months abroad - Held that - Government observes that the liability of the goods for confiscation cannot be ignored on the mere technical ground that the Section 111 of the Customs Act is not mentioned in the concluding para of the show cause notice. Also it is not the case that the respondent was not put on notice regarding the charges against him. In the present case, ex....... + More


  • 2016 (7) TMI 793

    Import of baggage without declaring goods - Levy of penalty - carrying contraband or dutiable goods - passing through green channel - Held that - Government notes that not only the applicant attempted to smuggle the impugned goods in substantial quantity but it is also an uncontested fact on record that he also colluded with and abetted with another passenger to facilitate smuggling of the impugned goods. Therefore the applicant has rightly been ....... + More


  • 2016 (7) TMI 792

    Import of baggage without declaring the goods - passing through green channel - carrying goods on behalf of others - waiver of pre-deposit - Held that - Government finds nothing on record to show that the said stay order of Commissioner (Appeals) for depositing an amount of ₹ 15000/- towards the penalty amount has been challenged before any forum and has thus attained finality and needs to be complied with. The applicant failed to comply wi....... + More


  • 2016 (7) TMI 777

    Maintainability of revision application - Import of baggage without declaring the goods - passing through green channel - recovery of non bonafide baggage items such as 2000 pieces of memory cards and 426 pieces of assorted wrist watches - Held that - the case matter primarily pertains to the refund of sale proceeds where the goods were already disposed off under Section 150 of the Customs Act, 1962 and the adjustments that can be made there agai....... + More


  • 2016 (7) TMI 776

    Import of baggage without declaring the goods - passing through green channel - electronic goods - Held that - Government finds that in the present case the applicant failed to declare the impugned goods imported as baggage thereby violating the provisions of Section 77 of the Customs Act, 1962. The said goods were undisputedly chargeable to appropriate duty under Section 12 read with Section 78 of the Act. The applicant has imported the impugned....... + More


  • 2016 (7) TMI 772

    Claim of rebate/ refund - export of goods - ARE-Is, did not have a certification of the Central Excise Officer that the export goods were sealed with Central Excise seal before the Officers. - The ARE-Is also did not bear a declaration of the exporter that the consignment has been packed and sealed in his presence by the seal, indicating that the goods claimed to have been cleared for export, had been cleared from the factory without any sealing........ + More


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