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Customs - Case Laws

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• 2022 (1) TMI 819 - BOMBAY HIGH COURT
  
  Rejection of applications for issuance of Duty Credit Scrips under the Merchandise Export from India Scheme (MEIS) - rejection on the ground that the transaction was between the Petitioner and the FTWZ unit in an SEZ and thus ineligible for claiming benefit under MEIS - overriding effect of SEZ Act over all provisions of all other Acts as per Section 51 of the said Act - HELD THAT:- Paragraph 3.06 of the FTP 2015-20 refers to exported goods which shall be ineligible for Duty Credit Scrips under MEIS. Clause (vi) of paragraph 3.06 states that SEZ/FTWZ products exported through DTA units shall be ineligible for benefit under MEIS. Similarly clause (xix) states that the exports made by units in FTWZ shall be ineligible for benefit under MEIS. The Competent Authority / Respondents have denied benefit to the Petitioner under the aforesaid two ....... + More

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• 2022 (1) TMI 818 - BOMBAY HIGH COURT
  
  Seeking provisional release of seized goods imported by the petitioner - ‘proper officers’ for the purpose of Section 110 of the Customs Act - It is the case of the petitioner that the respondent no.4 neither completed the assessment of the goods nor made any communication with the petitioner regarding those goods assessed for a period of 5.5 months from the date of filing of Bill of Entry - HELD THAT:- A perusal of the Affidavit-in-Reply filed by the Respondents clearly indicate that both the parties are ad-idem that the Public Notices dated 23rd October 2019 and 16th June 2021, had issued a list of goods mentioned under Chapter 8 and 21 which could not be analyzed/tested by DYCC. It is admitted by the Respondents that the goods in-question however were tested by the said DYCC Lab, which had no facility to carryout such testi....... + More

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• 2022 (1) TMI 817 - MADRAS HIGH COURT
  
  Valuation of imported goods - Black Pepper Sri Lankan origin - invoices qua said consignment have been overvalued so as to circumvent Minimum import price (MIP) of ₹ 500/- per kilogram - prohibited goods - import of Black Pepper up to the value of ₹ 500/- per kilogram is prohibited vide notification No.21/2015-2020 dated 25.07.2018 - HELD THAT:- Hon'ble Division Bench by way of an intra-court appeal is M/S. AL QAHIR INTERNATIONAL VERSUS THE COMMISSIONER OF CUSTOMS, THE DEPUTY DIRECTOR, DIRECTORATE OF REVENUE INTELLIGENCE, TUTICORIN [2021 (9) TMI 369 - MADRAS HIGH COURT]. In Al Qahir case, learned Single Judge directed release of goods on execution of bank guarantee for interest, penalty or charges that may be charged. This is vide paragraph 38 (i) of the Single Judge's order. The importer carried the matter in appeal b....... + More

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• 2022 (1) TMI 816 - GUJARAT HIGH COURT
  
  Validity of levy of detention charges and ground rent charges by customs cargo service provider - goods seized or detained or confiscated by the Superintendent of Customs or Appraiser or Inspector of Customs or Preventive Officer or Examining Officer - refund of the amount sought along with interest - HELD THAT:- The issue is no longer res integra in view of a recent decision of the Bombay High Court in the case of SAHAJ IMPEX VERSUS BALMER LAWRIE & CO. LTD. & ANR. [2021 (1) TMI 821 - BOMBAY HIGH COURT], wherein the Bombay High Court has held that It is not in dispute that respondent No. 1 is a Customs Cargo Service Provider as defined in Regulation 2(1) (b) of the Regulations. Being so, it is under a legal obligation to discharge the responsibilities as mandated under Regulation 6, more particularly in clause (l) thereof which cl....... + More

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• 2022 (1) TMI 815 - GUJARAT HIGH COURT
  
  Levy of Anti- Dumping Duty - imports of Décor Paper originating in or exported from China PR - possibility of a final Notification being issued by the Central Government accepting the Final Findings of the Designated Authority and imposing Anti-Dumping Duty - seeking to amend the writ petition in terms of the Draft Amendment at Annexure E thereto - seeking for interim relief to stay the Notification dated 27.12.2021 - HELD THAT:- The draft amendment as prayed for in the Civil Application No.1 of 2022 as per Annexure E is granted subject to rights and contentions of the Respondents. Such amendment to be carried out within one week from today. Pending hearing and final disposal of the writ petition, the writ applicant shall be permitted to clear the subject products exported to India on payment of USD 110 per metric tonne and upon furnishing a bank guarantee for the differential amount of USD 432 per metric tonne. Application disposed off.

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• 2022 (1) TMI 814 - CALCUTTA HIGH COURT
  
  Seeking grant of bail - Smuggling - high value foreign origin black pepper abusing the facilities under the Indo-Nepal Treaty on Trade and Transit. - alleged fraudulent exports - live link between the incidents of alleged smuggling activities and the date on which the order of detention was issued or not - Subjective satisfaction for formation of opinion in issuing detention of order under Section 3(1) of the Act - Non-consideration of relevant materials by and/or non- disclosure of relevant materials before the Detaining Authority - refusal to supply additional documents and the legible copies of some relied upon documents thereby denying proper opportunity to the detenue to make effective representation - Cryptic and delayed consideration of representations of the detenue by the Central Government. HELD THAT:- The Hon’ble Supreme ....... + More

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• 2022 (1) TMI 813 - CESTAT NEW DELHI
  
  Revocation of Customs Broker License - forfeiture of the security deposit - penalty under Regulation 18 of the CBLR, 2018 - import of Cigarettes and Food Supplement/proteins - seeking clearance of goods declared as Food Stuff (Chocolate etc.) Cigarettes and Cosmetics - prohibited/restricted goods - benefit of N/N. 03/57-Cus. dated 08.01.1957 - Customs Circular No. 13/2007 dated 02.03.2007 - HELD THAT:- It is incorrectly held that the appellant have violated the provisions of Regulation 10(d) of CBLR, 2018. Further, the appellant has exercised due diligence in carrying out his duties. The appellant knew that in case of diplomatic consignment etc. cigarette are exempt from payment of customs duty under Notification No. 3/57-Cus. dated 08.01.1957, when the same are imported for their personal use or use in the Diplomatic Mission. In the inst....... + More

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• 2022 (1) TMI 812 - CESTAT MUMBAI
  
  Valuation of imported goods - Halani Star - rejected of declared Cost, Insurance and Freight (CIF) value value - redetermination of value under rule 9 of the 2007 Valuation Rules - opportunity of cross examination - confiscation of goods - redemption fine - penalty - HELD THAT:- What has to be seen under section 14(1) of the Customs Act, as amended in 2007, is the transaction value of the goods imported or exported for the purpose of customs duty and transaction value is stated to be the price actually paid or payable for the goods when sold for export to India for delivery at that time and place of importation. Sub-section (1) of section 14 of the Customs Act also makes it clear that the price actually paid or payable for the goods will not be treated as ‘transaction value’ where the buyer and the seller are related to each o....... + More

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• 2022 (1) TMI 777 - BOMBAY HIGH COURT
  
  DEEC Scheme - fraudulent export of polyester fabrics and duty-free import of Polyester Filament Yarn and other items - proceedings initiated, but was not completed during the 23 years - pendency of proceedings for such a long period can be construes as reasonable period or not - HELD THAT:- There are no justification to hold that the respondents have acted in the manner law requires them to act. It is not in dispute that after the show-cause notice was issued on 30th April 1997, the petitioners were called upon for a hearing in the year 2006. At least, till 2006, it can be inferred that the issue was live. However, why no final order was passed immediately after the hearing was granted to the petitioners is not disclosed in the affidavit-in-reply. The respondents seem to have slipped into deep slumber thereafter. While the respondents&rsq....... + More

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• 2022 (1) TMI 776 - KARNATAKA HIGH COURT
  
  Refund of excess amount deposited - Mandatory pre-deposit - Seeking closure of bonds and return of Bank Guarantee - Import of oxygen sensors and loud speakers for use and inputs in the manufacture of ICU ventilators without payment of customs duty - benefit of exemption Notification No.20/2020-CUS dated 09.04.2020 read with Customs (Import of goods at Concession rate of duty) Rules, 2017 availed - HELD THAT:- In the light of the undisputed fact that the Order-in-Original dated 10.03.2021 itself states that the petitioner had a period of 60 days to prefer an appeal under Section 128 of the said Act of 1962 coupled with the Circular dated 16.09.2014 and the decision of this Court in M/S ORACLE INDIA PVT. LTD. VERSUS UNION OF INDIA, NEW DELHI & OTHS. [2013 (7) TMI 720 - KARNATAKA HIGH COURT], the impugned letters dated 11.03.2021 and 16........ + More

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• 2022 (1) TMI 775 - KARNATAKA HIGH COURT
  
  Seeking payment of duty drawback claim, along with interest - HELD THAT:- The material on record indicates that it is an undisputed fact that vide Order dated 06.07.2019, the respondent No.1 had rejected the claim of the petitioner for duty drawback. However, by Order dated 06.03.2020, the Appellate Authority not only set aside the said order dated 06.07.2019 passed by respondent No.1, but has also come to the categorical conclusion that the petitioner is entitled to the duty drawback claim made by him as well as interest on the same under Section 27A of the Customs Act - the said Order dated 06.03.2020 was binding upon the respondent No.1 who had no other option than to give effect and implement the same thereby disbursing the duty drawback claim in favour of the petitioner together with applicable interest as directed in the Order dated....... + More

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• 2022 (1) TMI 724 - GUJARAT HIGH COURT
  
  Classification of imported goods - Base Oil SN50 - classified under the CTH 27101960 or not - onus to establish the cargo as High-Speed Diesel discharged by Revenue or not - confiscation of prohibited goods - levy of penalty - maintainability of appeal for determination of any question having a relation to the rate of duty of Customs or to the value of goods for purposes of assessment - HELD THAT:- Application admitted on substantial questions of law. Notify all the three Tax Appeals for final hearing on 12th January 2022 on top of the Board.

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• 2022 (1) TMI 723 - CESTAT MUMBAI
  
  100% EOU - demand of duty on wastage/ breakage, over and above the permissible limit, of raw materials imported duty free, during the course of manufacture of final products by the EOU - whether the appellants would be eligible for the higher norms fixed by Ministry in respect of wastage/ loss/ breakage of raw materials? - whether the demand is premature? - HELD THAT:- The appellants have represented to the Ministry to revise the SION norms in blanks imported by them. Ministry after considering the request of the appellants have communicated to the development commissioner that a wastage of 15 percent has been fixed and the development commissioner may take necessary action under para 6.7(e) of Hand Book of Procedures Volume-I. Thus, in view of the decisions dated 23/9/2008 and 26/11/2008 of the Commerce Ministry, in the appellant’s....... + More

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• 2022 (1) TMI 622 - AUTHORITY FOR ADVANCE RULINGS CUSTOMS , NEW DELHI
  
  Classification of imported goods - Echo 4th Generation - Echo Dot 4th Generation - Echo Dot 4th Generation with Clock - Echo Show 5 - Echo Show 8 -Echo Show 10 - Echo Flex - Echo Studio - Echo Auto - Echo Link) - Echo Link Amp - classifiable under Customs Tariff Item 8517 62 90 or not - effective rate of duty - benefit of Serial Number 20 of Notification No. 57/2017-Cus., dated 30-6-2017, as amended by Notification No. 3/2021-Cus., dated 1-2-2021 on import of Echo Show 5, Echo Auto, Echo Flex, Echo Dot 4th Generation and Echo Dot 4th Generation with Clock. Echo 4th Generation - Echo Dot 4th Generation - Echo Dot 4th Generation with Clock - HELD THAT:- The principal function of the three devices, namely, Echo 4th Generation, Echo Dot 4th Generation and Echo Dot 4th Generation with Clock is to reproduce sound and act as speaker. Admittedly,....... + More

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• 2022 (1) TMI 621 - AUTHORITY FOR ADVANCE RULINGS CUSOMS, NEW DELHI
  
  Classification of import goods - preparation of betel nut commonly known as Supari - API supari, Chikni supari, unflavoured supari, boiled supari and boiled & cut supari together - whether or not containing added ingredients such as food starch spices, mulethi. menthol (flavours), perfume etc. - not containing lime or katha (catechu) or tobacco - goods classifiable under Chapter/Heading 2106 90 30 as Food Preparation or not - HELD THAT:- It is admitted that boiling is an irreversible process, a boiled betel nut would be distinct from unboiled betel nut, and a boiled betel nut cannot be “unboiled” in reverse. However, it is equally obvious that boiling per se does not result in obtaining a preparation of betel nut. Speaking more generally, in view of the design of the Schedule to the CTA, HSN and plethora of judgments, besi....... + More

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• 2022 (1) TMI 578 - SUPREME COURT
  
  Valuation of imported goods - Rejection of transaction value - enhancement of transaction value of imported goods by 20% instead of 77% for the years 2013-14 to 2016-17 - re-determination of adjustment, in the transaction value on the basis of deductive value and computed value of the goods imported by the respondent-dealer - HELD THAT:- The contentions remain untenable because the Tribunal has dealt with the matter in meticulous details and has pointed out substantial basis for its findings that the transaction value shown by the respondent and that of the ASD cannot be treated as comparable at commercial level and quantitative level; and has also pointed out that the promotion activity was undertaken only by the respondent for which, it was earning higher discount. The Tribunal has also found that the difference gradually decreased from....... + More

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• 2022 (1) TMI 577 - DELHI HIGH COURT
  
  Cancellation of bail granted - Smuggling of Wrist Watches - burden to prove under Section 123 of the Customs Act, 1962 - offences under sections 132 and 135 of Customs Act, 1962 - HELD THAT:- It is settled that once bail granted should not be cancelled in a mechanical manner without there being any supervening circumstances which are not conducive to fair trial. It cannot be cancelled on a request from the side of the complainant/investigating agency unless and until it is established that the same is being misused and it is no longer conducive in the interest of justice to allow the accused any further to remain on bail. No doubt, the bail can be cancelled only in those discerning few cases where it is established that a person to whom the concession of bail has been granted is misusing the same. In the instant case, there are no allegat....... + More

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• 2022 (1) TMI 576 - GUJARAT HIGH COURT
  
  Smuggling - illegal export through Saurashtra coastal area - silver - scooter - car - HELD THAT:- Adjudication proceedings undertaken for attempted export has ended in favour of the applicant and silver is ordered to be returned back to the applicant by the appellate authority against the order of adjudicating authority - These proceedings remained pending for about 31 years from the date of filing of the aforesaid revision application as also for nearly about 38 years from the date of commission of an offence. Much water might have flown thereafter and the applicant might have settled in his life, no useful purpose would be served asking him to undergo further sentence of nearly 19 months, if at all, he has to undergo the same - Though adjudication proceedings were initiated for an attempted export which was not believed because goods we....... + More

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• 2022 (1) TMI 575 - MADRAS HIGH COURT
  
  Classification of imported goods - plastic bubble toy or plastic toy - Request for waiver of demurrage/storage/warehouse charges - HELD THAT:- The Bill of Entry is pending assessment since 19.10.2021. Whether the imported goods are parts of plastic bubble toy or plastic toy, is to be determined by the Assessing Officer. In fact, the nature of product which has been described in the Bill of Entry does not require a certificate of the Chartered Engineer. However, a sample was referred by the second respondent to a Chartered Engineer who has given a report on 02.12.2021. Thus, adequate materials are available before the first respondent (Assessing Officer) to decide the correct classifications and whether the imported goods are restricted/prohibited - Considering the fact that, the impugned Bill of Entry has not assessed for a very long peri....... + More

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• 2022 (1) TMI 574 - CESTAT AHMEDABAD
  
  Seeking refund of deposit - the amount is deposit or duty? - provisional assessment as a security to the bond executed by the appellant - time limitation - unjust enrichment - Section 27 of Customs Act, 1962 - HELD THAT:- Under the Head of Account it is a customs duty which was paid under account heading No.0037 and also in the description coloumn it is clearly mentioned that the deposit of amount is equal to 20% of provisional duty therefore, the amount of ₹ 16,39,458/- has been paid as customs duty only therefore it is not a deposit as has been claimed by the appellant but it is a custom duty. Since in view of the documentary evidence, it is established that the amount for which refund was sought for by the appellant is not a deposit but it is a duty. Therefore, the refund is clearly governed by Section 27 of the Customs Act, 1962 therefore, all the provision of limitation and unjust enrichment, etc is clearly applicable. Appeal is dismissed.

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