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Customs - Case Laws
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- 2021 (6) TMI 778 - SUPREME COURT
Validity of notification for restricting the import of certain beans, peas and pulses - different interim orders were passed by the different High Courts and the importers effected various imports on the strength of such interim orders. - Notifications issued by the Central Government under the Foreign Trade (Development and Regulation) Act, 1992 - Absolute confiscation or redemption to be allowed on payment of redemption fine - HELD THAT:- it is at once clear that when the matter was left for decision by the Commissioner (Appeals), there was neither any occasion nor any justification for the High Court to pass the order for release of the goods for the simple reason that any order for release of goods was to render the material part of the matter a fait accompli. This, simply, could not have been done. Putting it differently, a little pa....... + More
- 2021 (6) TMI 747 - CESTAT BANGALORE
Refund of the excess payment made - rejection on the ground that the payment towards two bills of entry fall under the jurisdiction of ACC, Bangalore as the imports were made from ACC, Bangalore in respect of two said bills of entry - HELD THAT:- It is not in dispute that the appellant has made payment twice on account of the technical problem in ICEGATE and the fact of double payment was also confirmed from PAO, New Delhi which confirms double payment towards certain bills of entry for which the refund was filed. Further, the refund application was filed with the ICD, Bangalore which has partly allowed the refund but rejected the refund of ₹ 10,49,491/- on the ground that the payment towards two bills of entry fall under the jurisdiction of ACC, Bangalore as the imports were made from ACC, Bangalore. In the additional submissions f....... + More
- 2021 (6) TMI 721 - BOMBAY HIGH COURT
Detention Order - Smuggling - foreign Gold - pre-execution stage are not - respondents contend that the petitioner has resorted to litigation with a view to delay the execution of the impugned order - HELD THAT:- Undoubtedly, there must be a live and proximate link between the prejudicial activities, as reflected in the grounds of detention, and the stated purpose of detention, namely prevention of those prejudicial activities. An inordinate delay has the tendency to snap the link between the detention order and its purpose. However, the mere fact that a detention order could not be executed for a certain period is not by itself a justifiable ground to quash and set aside the detention order, irrespective of the circumstances which attend its non-execution. The cause for delay is as important as its length. In fact, the cause for delay as....... + More
- 2021 (6) TMI 713 - CESTAT MUMBAI
Refund of pre-deposit - Unjust Enrichment - Amount credited to the Consumer Welfare Fund - Concessional rate of duty on the goods imported - Approval of the proposition that discharge of duty liability in full - HELD THAT:- There can be no two opinions that the law, as it stood then, prescribed the deposit of the disputed amount as pre-condition for submitting to the jurisdiction of the Tribunal. It is also unambiguously clear that this requirement could be whittled down only on specific direction of the Tribunal upon consideration of plea of hardship and subject to terms and conditions for safeguarding revenue. Safeguarding the interest of revenue, and, not unnaturally, considering that empowered authority did, in the present dispute, re-determine the duty liability and imposed penalty, is the underlying intent of this prescription - If ....... + More
- 2021 (6) TMI 710 - CESTAT AHMEDABAD
Levy of penalty u/s 112(a) and 114A of CA - Evasion of Customs Duty - Forging of signature - high seas sale - allegation is that appellant had prior knowledge about the importer firms begin dummy - HELD THAT:- The charge raised by appellant that he fabricated documents and forged the signature thereby allowing import of machines by fictitious non existing importers leading to loss of custom duty. This evidence is essentially in the shape of the statement of co accused. It is noticed that Shri Manoj Gadhiya has admitted in his statement dated 13.02.2014 that he was looking after over all custom clearance work of this RIPL till he resigned on 1st October 2013. The appellant was fully aware about the fictitious nature of the importers as the documents were being fabricated with his knowledge. He also admitted that he had never met the import....... + More
- 2021 (6) TMI 683 - ANDHRA PRADESH HIGH COURT
Refusal to issue customs clearance to the High Alumina Refractory Cement imported - demand for production of BIS certificate for the goods imported by the petitioners - HELD THAT:- According to the scheme of the BIS Act and its Rules, the Bureau of Indian Standards is a National Standard Body having technical expertise to establish national standards for goods or articles, process, system or service etc. and it by itself has no power to enforce the implementation. On the other hand, the standards fixed under Section 10 by the Bureau, have to be notified by the Central Government and thereafter, if it considers that the standards established in respect of goods and articles mentioned in Section 14 or Section 16 shall require compulsory conformity, the Central Government shall make a legislation or issue specific order in that regard. Notif....... + More
- 2021 (6) TMI 675 - MADRAS HIGH COURT
Duty Drawback - non realisation of export proceeds - violation of principles of natural justice - HELD THAT:- This Court is of the considered opinion that even in such circumstances the grievances if at all exists the same can be exhausted by filing an appeal before the appellate authority under the provisions of the Customs Act. The introductory paragraph of the impugned order states that an appeal against the order lies with the Commissioner of Customs (Appeals), Custom House, 5 th floor, Chennai 600 001, under Section 128(1) of the Customs Act, 1962, within 60 days of communication of this order. Thus the petitioner is very much aware of the appellate remedy contemplated and such an appellate remedy is also informed to the petitioner even through the impugned order. However without exhausting the appellate remedy the present writ petit....... + More
- 2021 (6) TMI 672 - CESTAT MUMBAI
Valuation of imported goods - Toyota Landcruiser - misdeclaration of goods by concealing evidence - Confiscation of goods - Penalty - HELD THAT:- It is clear from the conditions specified in public notice no. 3 (RE-2000)/1997-2002 dated 31st March-2000 of Director General of Foreign Trade that endorsement of ‘no sale’ for two years was to be recorded by the competent authority in the registration certificate of the vehicle. The appellant, having entered into lease agreement with the importer, cannot be said to be ignorant of such condition. Nonetheless, we are unable to concur with the findings of the lower authorities that ‘no sale’ restriction has been breached by taking possession of the vehicle on lease. The distinction between ‘sale’ and ‘lease’ is not only substantive but also legally ....... + More
- 2021 (6) TMI 671 - CESTAT MUMBAI
Valuation of imported goods - baby garment woolen knitted top - baby garments woolen knitted jacket - change in classification - classification be revised from tariff item no. 6111 30 00 to tariff item no. 6106 20 10 and tariff item no. 6203 33 00 of First Schedule to Customs Tariff Act, 1975 respectively or not - enhancement of declared value - HELD THAT:- The classification for ‘baby woolen tops’ and ‘baby woolen jackets’, adopted by the importer, appeared to have been discountenanced by the Textile Committee for two reasons: that the articles were made of polyester fibre, and not of wool as described in the bill of entry, and that visual examination by the Textile Committee found these to be intended not for babies but for girls and boys. The ‘boys’ jackets’, found not to be knitted, was sought....... + More
- 2021 (6) TMI 643 - MADRAS HIGH COURT
Rejection of claim for Preferential Duty - Areca nuts - certificate of origin (COO) - benefit of N/N. 26 of 2000 - remission of duty assessed under section 17 of the Customs Act, 1962 - HELD THAT:- In the present case, the claim for preferential duty has been rejected unilaterally and without assigning any reasons whatsoever by the Deputy Commissioner of Customs, an authority not competent to have rejected the claim as per the proviso to Section 28-DA(4). Though the consignment has been imported in February 2021, there has been no initiation of enquiry by the proper officer under sub-Section (3) for further enquiry into the COO or any other aspect of the matter that he deems relevant. The impugned order rejecting the claim for exemption has come to be passed by the 2nd respondent, the Deputy Commissioner of Customs, who is not the compete....... + More
- 2021 (6) TMI 628 - CESTAT MUMBAI
Jurisdiction - proper officer for issuance of SCN - DRI is proper officer or not - Classification of imported goods - External/Portable Hard Disc Drives - classifiable under CTH 84717020 as ‘Hard Disc Drive” or under Tariff Item 84717030 as “Removable Disc Drive”? - HELD THAT:- Hon’ble Supreme Court in the matter of COMMISSIONER OF CUSTOMS, NEW DELHI VERSUS M/S SUPERTRON ELECTRONICS PVT. LTD. [2017 (10) TMI 1281 - SC ORDER] has laid down that Additional Director General, DRI cannot be said to be a proper officer under section 2(34) of Customs Act, 1962 and held that the entire proceedings initiated by ADG, DRI by issuing various show cause notices are invalid without any authority of law and liable to be set aside. In the instant case also the show cause notice was issued by the Additional Director General, D....... + More
- 2021 (6) TMI 622 - CESTAT BANGALORE
Classification of imported goods - Pottassium Humate - classifiable under CTH 31052000 or otherwise? - import of goods was denied by the Customs on the ground that it is a restricted item and requires registration from the Central Insecticide Board and Registration Committee - HELD THAT:- Both the authorities have relied upon the test report issued by the Customs Department but the same does not conclusively classify the impugned goods as insecticide. The test report of the Customs only says that “it may find use as a plant growth regulator” and on that basis, the Customs changed the classification and reclassified the goods under CTH 38089340 which is also not tenable in law in view of the letter dt. 05.11.2020 issued by the Central Insecticide Board and Registration Committee. In the present case, the Assistant Commissioner ....... + More
- 2021 (6) TMI 595 - SC ORDER
Levy of IGST - oxygen concentrators that are imported as gifts for personal use - violative of Articles 14 and 21 of the Constitution or not - HELD THAT:- Issue notice, returnable in four weeks. Till the next date of listing, there shall be a stay of the operation of the impugned judgment and order of the High Court dated 21 May 2021.
- 2021 (6) TMI 586 - MADRAS HIGH COURT
Smuggling - Gold - Electronic goods - baggage rules - specific contention of petitioners is that they wanted to declare the goods before Customs Authority but before they could do so, they were intercepted and apprehended - HELD THAT:- The petitioners could have established their defence only by producing the CCTV footage. They have been denied access to this vital piece of evidence. The best evidence was very much available and it was allowed to vanish. The airport authority is a limb of the State. DRI cannot wash away its hands by taking the plea that they have not installed the CCTV and that it is not in their control. When a huge smuggling attempt was busted and when two of the arrested from whom recoveries were made wrote to the Additional Director General, DRI, Chennai that if he verifies the contents of the CCTV footage, their stan....... + More
- 2021 (6) TMI 580 - CESTAT AHMEDABAD
Smuggling - Cigarettes - charges based on statements - cross-examinations of statements not done - HELD THAT:- The entire case based on primarily on statement. The charges have also been established on the basis of these statements. It is seen that all three notices have denied any knowledge of the transaction of presence of cigarettes in the containers. There is no specific primary evidence produced by revenue, except the statements, to establish that the notices were aware of the presence of cigarettes in the container - Since it is seen that there no major evidence other than the statements has been produced about the knowledge of the appellants about presence of the cigarettes in the container. It is on paramount importance that the statements are properly tested with cross-examination. Since Cross-examination is not granted the impug....... + More
- 2021 (6) TMI 555 - KARNATAKA HIGH COURT
Enhancement of rate of duty on the day ship arrived vide Notification dated 17.09.2015 - Reassessment of the subject goods imported by the respondent - Crude Palm Oil of Edible Grade in bulk - whether the enhanced rate of customs duty was liable to be paid by the respondent importer? - Recovery of dues under IBC - HELD THAT:- The issuance of the Notification must be followed by its publication in the Official Gazette and on such publication being offered for sale on the date of its issue. If for any reason, the Notification issued by the Central Government is published and offered for sale on the date of its issue, but offered for sale on a later date, then it is only with effect from the date of which it is offered for sale, such a Notification would become enforceable. Mere issuance of a Notification without its publication is of no con....... + More
- 2021 (6) TMI 474 - DELHI HIGH COURT
Anti-Dumping Duty - imports of solar cells, whether or not assembled into modules/panels - exported from China PR, Thailand and Vietnam - HELD THAT:- The matter requires further examination; but before that Indian Solar Manufacturers Association (ISMA) is arrayed as a party to the proceedings. List the matter on 19.07.2021.
- 2021 (6) TMI 437 - DELHI HIGH COURT
Seeking permission to travel abroad - seeking release of passport - smuggling - Foreign Currency - right to travel - Fundamental Rights - offence punishable under Section 135 of the Customs Act 1962 - HELD THAT:- There is no serious challenge to the medical grounds made by the petitioner in the application which was filed before the Chief Metropolitan Magistrate, on the basis of which petitioner was allowed to travel abroad. In the reply filed by the respondent, it appears that respondent is not averse to the foreign travel of the petitioner if the petitioner is directed to deposit 50% of the amount recovered from her in the form of Indian currency. In the instant case, according to the respondent, amount of USD 90000 was recovered from the petitioner which was around ₹ 65,00,000/- in Indian currency. The petitioner in the instant c....... + More
- 2021 (6) TMI 436 - MADRAS HIGH COURT
Maintainability of petition - availability of alternative remedy - petition is filed on the ground that the impugned order has been passed without awaiting the decision of the licensing authority based on the letters sent by the writ petitioner, stating that they have fulfilled the export obligations - HELD THAT:- In the present case, the appeal lies before the Commissioner of Customs (Appeals) before whom the legal practitioners are permitted to test the cases. When the litigants are having the benefit of legal assistance through the legal practitioners, then such a remedy must be exhausted by the aggrieved persons before approaching the High Court under Article 226 of the Constitution of India as stated above. Disputed facts cannot be adjudicated by the High Court nor a finding can be given in a writ proceedings without exhausting the a....... + More
- 2021 (6) TMI 435 - MADRAS HIGH COURT
Maintainability of appeal - fulfilment of conditions for maintaining the appeal - rejection of petition mainly on the ground that the procedures as contemplated are not followed and the Principles of Natural Justice has been violated - principles of natural justice - HELD THAT:- This Court is of the considered opinion that statutory appellate remedy provided under the Act is a valuable right conferred on a litigant - such a right cannot be dispensed with in a routine manner, even by the High Court under Article 226 of the Constitution of India. Facilitating an aggrieved person to prefer an appeal, has got a definite meaning and an opportunity is provided to consider the original documents and the grounds raised by the aggrieved parties. Therefore, the appellate remedy contemplated under the statute cannot be dispensed with in a routine ma....... + More
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