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Customs - Case Laws

Showing 1 to 20 of 27750 Records

  • 2017 (8) TMI 816 - CESTAT CHENNAI

    Tarun Salot, Shri Rajendra Mansukhlal Shah, Shri Mohammed Azam, Visal Tribotech (P) Ltd., R. Parivallal, Raja Metals Corporation Versus CC Tuticorin

    Jurisdiction - power of DRI to issue SCN - Held that - the Hon ble High Court of Delhi in the case of BSNL Vs. UOI 2017 (6) TMI 688 - DELHI HIGH COURT has dealt with the identical issue where the notice was also issued by DRI. The Hon ble High Court of Delhi has considered the judgment in the case of Mangli Impex Vs. UOI 2016 (8) TMI 1181 - SUPREME COURT , which is stayed by the Hon ble Supreme Court, where the petitioner is permitted to review t....... + More


  • 2017 (8) TMI 815 - CESTAT KOLKATA

    Shri Ashok Jalan, Shri Kishan Jalan, Shri Samyamanthula Kasi Visweswara Rao Versus Commr. of Customs (Prev.) , Kolkata

    Jurisdiction - power of DRI to issue SCN - Held that - the powers of officers working in these organizations to issue notice under Customs Act, 1962 as proper officers has been subject matter of decision by various High Courts - I set aside the impugned orders and remand the matter to the original authority to decide the question of jurisdiction first and thereafter on merit after the matter is settled by the Hon ble Supreme Court in the pending ....... + More


  • 2017 (8) TMI 814 - SUPREME COURT

    Saint Gobain Glass India Ltd. Versus Union of India

    Interpretation of statute - meaning of the term domestic industry - Rule 2(b) of the Anti-Dumping Rules - the decision in the case of NIRMA LIMITED Versus SAINT GOBAIN GLASS INDIA LTD. 2012 (10) TMI 832 - MADRAS HIGH COURT contested - Held that - we do not consider it necessary to go into the issue(s) arising in the present Special Leave Petitions, namely, the precise meaning of the term domestic industry in Rule 2(b) of the Anti-Dumping Rules wh....... + More


  • 2017 (8) TMI 813 - SUPREME COURT

    AGC Networks Ltd. Versus Commissioner

    Valuation - Technology Transfer Agreement - Whether royalty paid in terms, is a condition of sale includible in the assessable value - Rule 9(1)(c) of the Customs Valuation (Determination of Price of Imported Goods) Rules, 2008 - the decision in the case of CC, New Delhi Versus M/s Avaya Global Connect Ltd. 2016 (3) TMI 256 - CESTAT NEW DELHI , contested, where it was held that as the Supply Agreement is consistent with the Technology Transfer Ag....... + More


  • 2017 (8) TMI 812 - SUPREME COURT

    Ingram Micro India Pvt. Ltd. Versus Commissioner

    Permission to withdraw the appeal - Eligibility for concessional rate of additional duty of customs in accordance with N/N. 6/2006-CE dated 1st March 2006 and N/N. 12/2012-CE dated 17th March 2012 - classification of imported goods - external hard disks classified under heading 84717030 or 84717040 of the Schedule of the Central Excise Tariff Act, 1985? - the decision in the case of Ingram Micro India Pvt. Ltd. Manoj Gupta, Manish Agarwal, Fortun....... + More


  • 2017 (8) TMI 811 - DELHI HIGH COURT

    Sanjay Goyal Versus Commissioner of Customs

    Recovery of Customs Duty - case of petitioner is that the amounts demanded are excessive given that he has deposited the liabilities - Held that - what appellant is in substance seeking is discharge from his entire liabilities without disclosing if and when the amounts were paid, the Court is of the opinion that there is no question of any fallacy in the demands made. The present petition is a glaring abuse of the process of Court - petition dism....... + More


  • 2017 (8) TMI 810 - DELHI HIGH COURT

    Kesoram Rayon Versus Designated Authority

    Anti-dumping duty - request for Sunset Review (SSR) turned down - Held that - he Court is of the opinion that the petitioners/applicants have shown a prima facie case as well as satisfied that there would be irretrievable injustice given the fact that on the expiry of the day, (i.e. tomorrow midnight), the initiation of review would be rendered impossible - a direction is issued to the respondents to - in the course of the day - initiate the Suns....... + More


  • 2017 (8) TMI 809 - CALCUTTA HIGH COURT

    Indian Potash Ltd. Versus Jt. Secty., M.F.(D.R.)

    Drawback - The petitioner had exported goods which it had imported. The petitioner claims to have become entitled to duty drawback in terms of Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995 - Rule 5 and Rule 7A of such Rules - Held that - Rule 5 deals with the manner and time of claiming drawback on goods exported other than by post. The goods of the petitioner comes within the purview of Rule 5 in terms of Rule 5(1). The pe....... + More


  • 2017 (8) TMI 808 - CALCUTTA HIGH COURT

    Lumbini Industries Pvt. Ltd. Versus Union of India

    Compensation for the loss of materials in transit through India - company registered in foreign country (Nepal) - Held that - Article 226 of the Constitution of India does not limit the exercise of such powers by High Court at the instance of citizens of India only. The Courts, over a period of time, have recognized the availability to the recourse to Article 226 of the Constitution of India to persons other than natural persons who are Indians. ....... + More


  • 2017 (8) TMI 771 - SUPREME COURT

    Kumho Petrochemicals Co. Ltd. Versus Union of India

    Imposition of ADD - rubber chemicals - imported from China PR and Korea RP - N/N. 4/2016 - CUS (ADD) dated 29/1/2016 of Ministry of Finance - principles of natural justice - the decision in the case of M/s Rishiroop Polymers Pvt. Ltd. and M/s Kumho Petrochemicals Co. Ltd. Versus Union of India/DA 2016 (11) TMI 88 - CESTAT NEW DELHI contested - Held that - the decision in the above case upheld - present SLP dismissed - decided against petitioner........ + More


  • 2017 (8) TMI 770 - SUPREME COURT

    Rishiroop Polymers Pvt. Ltd. Versus Union of India

    Imposition of ADD - rubber chemicals - imported from China PR and Korea RP - N/N. 4/2016 - CUS (ADD) dated 29/1/2016 of Ministry of Finance - principles of natural justice - the decision in the case of M/s Rishiroop Polymers Pvt. Ltd. and M/s Kumho Petrochemicals Co. Ltd. Versus Union of India/DA 2016 (11) TMI 88 - CESTAT NEW DELHI contested - Held that - the decision in the above case upheld - present SLP dismissed - decided against petitioner........ + More


  • 2017 (8) TMI 769 - DELHI HIGH COURT

    Manvi Exim Pvt. Ltd. Versus The Principal Commissioner of Customs, (Preventive)

    Restoration of appeal - the Show Cause Notice dated 12th August, 2016 was not received by the Petitioner - Held that - There were three notices of hearing sent to the Petitioner while the adjudication process was on. These notices dated 2nd February, 20th March and 20th April, 2017 appeared to have been sent by the Department by speed post to the above address. While the Department, in its file, has the postal receipts for dispatch of these notic....... + More


  • 2017 (8) TMI 768 - CALCUTTA HIGH COURT

    Bakyashwri Sea Food Pvt. Ltd. Versus Commissioner of Cus. (Port) , Kolkata

    Rate of customs duty - prawn feed - release of seized consignment - Held that - The chemical composition of the consignment imported was allowed to be checked by the authorities by the order dated January 10, 2017. The report filed in Court by the authorities does not demonstrate that the prawn feed imported by the petitioners has the chemical composition attracting 30 Customs duty. The form of prawn feed has also not been substantiated by the De....... + More


  • 2017 (8) TMI 767 - KERALA HIGH COURT

    Krishna Brothers Versus Commissioner of Customs, Cochin

    Revocation of CHA licence - forfeiture of security deposit - principles of natural justice - Held that - it cannot be disputed that the principles of natural justice are applicable to the proceedings under the Customs Act as well and if such principles are not complied with, that will vitiate the proceedings. Law is settled that in an enquiry when documents are relied on against a person either copies of the documents should be furnished to the p....... + More


  • 2017 (8) TMI 766 - CESTAT CHENNAI

    Perfect Communications Versus Commissioner of Customs, Chennai

    Valuation of imported goods - used monitors of different brands in assorted screen sizes - enhancement of assessable value - Held that - it is very clear that the imported goods were used monitors of different brands in assorted screen sizes and the department had to resort to Chartered Engineer assessment and also resorted to Customs Valuation Rules, 1988 to arrive at the enhanced value of US 8861.50. This being so, they cannot now allege arbitr....... + More


  • 2017 (8) TMI 765 - CESTAT CHENNAI

    Tamil Nadu Generation & Distribution Corpn. Ltd. Versus C.C., Tuticorin

    Classification of imported goods - The coal so imported were claimed to be steam coal which never attracted any duty during the material period. But other coal i.e. Bituminous coal falling under sub-heading 2701 12 00 attracted 5 duty as per N/N. 12/2012-Cus., dated 17-3-2012 - Held that - Regarding the classification of the coal, different Benches of CESTAT have taken different views at the instance of the parties. The Chennai and Ahmedabad Benc....... + More


  • 2017 (8) TMI 763 - CESTAT NEW DELHI

    Commissioner of Customs, New Delhi Versus Khushi Time Impex Pvt. Ltd.

    Valuation - sanitary ware and bathroom fittings - it was alleged that all the imports made by the appellant during the last one year by way of 30 BE were undervalued - Held that - apart from the market inquiries there is no other evidence on record disapproving the transaction value. It is well settled law that such market inquiries cannot be made the basis for enhancing the assessable value. As such, we are of the view that impugned order of Com....... + More


  • 2017 (8) TMI 686 - MADRAS HIGH COURT

    M/s. Balaji Dekors Versus The Commissioner of Customs, Deputy Commissioner of Customs (SIIB) , M/s. Calyx Container Terminals Pvt., Ltd., M/s. K. Steamship Agencies Pvt. Ltd.

    Waiver of rent/demurrage charges for import of Particle Board - The petitioner seeks for waiver of the detention charges on the ground that the detention was not on account of their fault, as the Department had detained the goods - Held that - this is unreasonable because after the order was passed on 28.12.2016, effective steps have been taken by the petitioner to clear the cargo and it has been done in the shortest possible time on 06.01.2017. ....... + More


  • 2017 (8) TMI 685 - MADRAS HIGH COURT

    B.V. Leathers Versus The Principal Commissioner of Customs -III (SIIB) , The Commissioner of Customs, Deputy Commissioner of Customs (SIIB) , Deputy Commissioner of Customs (Exports) , Customs, Excise & Service Tax Appellate Tribunal

    Provisional Release of goods - petitioner seeks appropriate direction, so that the goods can be exported - Held that - as finished leather, as per the extent policy, is freely exportable, while, generally, unfinished leather i.e. hides, skins, leather - tanned and untanned, are subject to export duty at the rate of 60 . It was made clear that the other conditions contained in Clauses 6, 7 and 8 of the order dated 23.11.2016 passed by the Commissi....... + More


  • 2017 (8) TMI 684 - SUPREME COURT OF INDIA

    Directorate of Revenue Intelligence Versus Pushpa Lekhumal Tolani

    Import of gold and diamond jewellery items - Baggage Rules - passing through the Green Channel - Smuggling - Whether the items are personal effects and no duty is leviable on the same - whether in the present facts and circumstances of the case, the show-cause notice dated 12.12.2002 and order dated 14.08.2003 are liable to be quashed or not? - Held that - the respondent herein did not violate the provisions of Section 77 of the Act since the nec....... + More


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