|
Advanced Search Options
Customs - Case Laws
Showing 1 to 20 of 34267 Records
More information of case laws are visible to the Subscriber of a package i.e:-
Party Name, Court Name, Date of Decision, Full Text of Headnote & Decision etc.
- 2021 (9) TMI 906 - ORISSA HIGH COURT
Declination to allow the claim for reward under the Merchandise Exports From India Scheme (MEIS) - HELD THAT:- In Anu Cashews and Mangalath Cashews [2019 (11) TMI 795 - KERALA HIGH COURT], learned Single Judge of the Kerala High Court was dealing with an identical situation where in the shipping bill the exporter had inadvertently ticked ‘No’ while clearly mentioning in the shipping bill, as has been done in the present case that “he intended to claim reward under MEIS”. The learned Single Judge perused the screen shot which confirmed that indeed the exporter had indicated the above intention in the shipping bill although inadvertently “No” had been ticked in the reward column - The learned Single Judge held that the denial of a claim for export benefit could not have been done in a mechanical manner me....... + More
- 2021 (9) TMI 869 - BOMBAY HIGH COURT
Amendment of Bill of Entry - seeking amendment in GSTIN and the address in the BOE dated August 07, 2020 - section 149 of the Customs Act, 1962 - HELD THAT:- The decision in MICROMAX INFORMATICS LIMITED VERSUS THE UNION OF INDIA AND ORS. [2018 (12) TMI 802 - BOMBAY HIGH COURT], with due respect, proceeds to read the only proviso to section 149 (as it then stood) in a constricted manner as if the words “except on the basis of documentary evidence which was in existence at the time the goods were cleared, deposited or exported, as the case may be” are not there in such proviso. However, it could be so that the interpretation placed by the Court on the first proviso is correct for the purpose of determination of the issue arising for decision therein, i.e., rejection of the petitioner’s refund claims for the period between ....... + More
- 2021 (9) TMI 834 - GUJARAT HIGH COURT
Benefit of exemption - Import of Camera - Extended period of limitation - Jurisdiction of DRI to issue Show Cause Notice (SCN) - Proper Officer - Validity of proceeding initiated for Recovery of duty not paid - clearance of the cameras on the basis that they were exempted from levy of basic Customs duty under Notification No.15/2012 - HELD THAT:- Learned advocate Mr.Trivedi objects on the ground that decision in the case of COMMISSIONER OF CUSTOMS, KANDLA VERSUS M/S. AGARWAL METALS AND ALLOYS [2021 (9) TMI 316 - SUPREME COURT] has followed the decision in the case of M/s. Agarwal Metals and Alloys where it was held that In view of decision in CANON INDIA PRIVATE LIMITED VERSUS COMMISSIONER OF CUSTOMS [2021 (3) TMI 384 - SUPREME COURT] these appeals must fail as the show cause notice(s) in the present cases was also issued by Additional Di....... + More
- 2021 (9) TMI 824 - DELHI HIGH COURT
Principles of natural justice - seeking to grant personal hearing to the petitioner in pre- show cause consultation - seeking restraint on respondent from proceeding with the impugned SCN, during the pendency of the present writ petition - HELD THAT:- A perusal of the Pre-Notice Consultation letter dated 01.06.2021 reveals that vide the said notice, Respondent had called upon the Petitioner to appear before the concerned authority on 02.06.2021 at 15:00 hours for a personal hearing. Petitioner has made a categorical averment in the writ petition that the notice was served on him through a registered post on 10.06.2021. It is understandable that if the notice was served on the Petitioner on 10.06.2021, there could be no representation on behalf of the Petitioner on 02.06.2021. In fact, the action of the Respondent in issuing a notice on 01....... + More
- 2021 (9) TMI 815 - CESTAT CHENNAI
Levy of penalty - Section 114 of the Customs Act, 1962 - mismatch as regards the consignment in the shipping bill - HELD THAT:- The Show Cause Notice contains the modus operandi as to how the appellants were involved and nowhere is it seen that the appellants have offered any rebuttal nor have they negatived such allegations. Further, it is well known that it is the CHA or its staff, who alone can enter into the examination area, where the alleged overwriting on the packages had occurred, which also has not been rebutted by the CHA. The Show Cause Notice also contains that the ultimate beneficiary would be the exporter and the correction/overwriting of bundle numbers could not have been done by the CHA staff without any benefit/instruction, which throws sufficient suspicion as to the collusion of the CHA with the exporter. Penalty under S....... + More
- 2021 (9) TMI 814 - CESTAT CHENNAI
Levy of penalty u/s 114AA of Customs Act - illegal export of red sanders out of India - misuse of Import Export Code (IEC) - tampering with the evidences or not - reasonable suspicion as to the bona fides of the appellant or not - HELD THAT:- As per Section 114AA of Customs Act, the confiscation of goods is not necessary, but the only requirement is the knowledge of the person. That means, the appellant in the case on hand against whom the liability is fastened must be aware as to what is happening right from the beginning. The Surveyor, who is not an interested party, has categorically opined that the container was in fact tampered with and surprisingly, it is not the case of the Revenue that it was the appellant who was responsible for the tampering with, as indicated by Shri M. Annamalai. It is not even the case of the Revenue that the....... + More
- 2021 (9) TMI 777 - MADRAS HIGH COURT
Exemption from the payment of SAD - Applicability of Advance ruling - N/N. 45/2005 Customs dated 16.05.2005 - Validity of the Circular No.44/203-Customs dated 30.12.2013 - Wind Operated Electricity Generators - clearance of goods to units located in the Domestic Tariff Area (DTA) as stock transfers for the purpose of trading as well as carrying out certain manufacturing activities - HELD THAT:- No doubt, the said Notification is relied on by the petitioner in this writ petition also. However, the stock transfer made with reference to the Maharashtra Value Added Tax Act, is also to be taken note of. With reference to the said issue, the Advance Ruling Authority made a finding that when such goods are sold in Domestic Tariff Area (DTA), are exempted by the State Government from payment of Sales Tax or Value Added Tax. Such an exemption is n....... + More
- 2021 (9) TMI 770 - CESTAT CHENNAI
Valuation of imported goods - Digital Multi-Function Printers / Devices [MFD] of various makes and models with standard accessories and attachments - to be classified under Customs Tariff Heading 84433100 or not - rejection of declared value - failure to produce information as per Hazardous Waste Rules, 2016 - allegation that importer has neither submitted registration certificate from the BIS nor submitted an exemption letter from the Ministry of Electronics & Information Technology [MeitY] - restricted goods or not - extension of the period to keep the goods in the warehouse, not applied - warehoused goods is pending clearance - HELD THAT:- The issue decided in the case of COMMISSIONER OF CUSTOMS VERSUS M/S S.P ASSOCIATES, ARIHANT ENTERPRISES, EXCEL COPIERS, CITY OFFICE EQUIPMENTS, PHOTOFAX SYSTEMS, SKYLARK OFFICE MACHINES, STAR COP....... + More
- 2021 (9) TMI 768 - CESTAT CHENNAI
Revocation of the CHA license - time limitation - case of appellant is that though the exports have taken place in 2003, SCN proposing to revoke the license has been issued in 2006 under Regulation 22 of CHALR, 2004 - Availment of ineligible drawback - HELD THAT:- It is clear that for the acts or omissions which are done before the CHALR, 2004 came into force [vide Notification No. 21/2004-Cus. (NT) dated 23.2.2004], the erstwhile CHALR, 1984 would apply. The shipping bills in these transactions are of the year 2003. So also in the Show Cause Notice, the department has mentioned the number of two shipping bills for which there was no IE Code mentioned in the shipping bills in respect of M/s. Gomathy Garments and M/s. Akshaya Impex. Both these shipping bills are also dated 11.3.2003. When the transactions are of the year 2003, the provisio....... + More
- 2021 (9) TMI 729 - SUPREME COURT
Classification of imported goods - Parts of seats of motor vehicle (parts of part) - whether classifiable under heading 8708 of CTH as parts and accessories motor vehicle, or are parts of motor vehicle seats and classifiable under 9401 9000? - HELD THAT:- It was held in the case of SHIROKI AUTO COMPONENTS INDIA PVT LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE & ST, AHMEDABAD [2020 (7) TMI 706 - CESTAT AHMEDABAD] that the captioned goods i.e. Child Parts imported by the appellant is correctly classifiable under CETH 9401 90 00 of Customs Tariff Act. There are no reason to interfere with the said order - appeal dismissed.
- 2021 (9) TMI 722 - MADRAS HIGH COURT
Dismissal of stay application pending appeal - erroneous assumption that granting prayer in Miscellaneous Application pending Appeal, would amount to allowing the appeal itself - release of smuggled absolutely confiscated gold - error in not appreciating the difference between the appeal and miscellaneous application filed pending the appeal or not - HELD THAT:- The Tribunal, while considering the prayer for interim stay, has to consider as to whether the balance of convenience is in favour of the Revenue, whether the Revenue has made out a prima faice case for grant of stay and whether irreparable hardship would be caused to the Revenue if the stay is not granted. To consider as to whether prima faice case has been made out by the Revenue, it may be necessary to have a consideration of the facts of the case and the merits of the appeal t....... + More
- 2021 (9) TMI 686 - CESTAT CHENNAI
Demand against violation of bond conditions - Warehousing of goods imported - Gold Bars - N/N. 12/2012 dt. 17.3.2012 - Failure to furnish BRC or pay appropriate duty within 7 days of the stipulated period, also failed to monitor realisation of export proceeds - violation of Section 111 (j) of Customs Act, 1962 - invocation of liability under the bonds executed by the appellant - time limitation - HELD THAT:- After the appellant furnished export details, the bonds executed have been cancelled. The bonds were cancelled only after due verification of the same. The undertaking as per the bond is to comply with conditions of the Notification. As discussed above, the public notice require the appellant to furnish proof of export only. The export is by a third person. As per Public Notice dt. 6.9.2013 it is specifically stated that in respect of....... + More
- 2021 (9) TMI 666 - PUNJAB & HARYANA HIGH COURT
Grant of anticipatory bail - removal of consignment from ICD without paying the custom duty - instead of aluminium scrap, cigarettes (100 mm each) of four different brands were imported without paying the custom duty - Section 108 of the Customs Act, 1962 - HELD THAT:- It is apparent that the notice to the petitioner was issued on various dates w.e.f. 12.08.2021 and instead of appearing before the Custom Authorities, the petitioner preferred to present his anticipatory bail application before the Court of Sessions, which was dismissed on 24.08.2021. The present petition is not maintainable and is liable to be dismissed - Even otherwise, there are serious allegations of causing a huge financial loss to the State Exchequer and therefore, even on merits, this petition is liable to be dismissed - petition dismissed.
- 2021 (9) TMI 662 - MADRAS HIGH COURT
Release of detained imported goods - Coated Paper Sheets - appellant are willing to execute a bond for the value of goods and a bank guarantee towards security to an extent of 10% of the value of the goods - HELD THAT:- The appellants/Revenue may be directed to release the goods on condition the respondent executing a bond for the value of the goods and bank guarantee to an extent of 10% of the value of the goods. Therefore, it is directed that the appellants to release the goods on condition the respondent executing a bond for the value of the goods and bank guarantee to an extent of 10% of the value of the goods. The respondent shall complete their part of obligation within two weeks from the date of receipt of a copy of this judgment and the appellants are directed to release the goods within two weeks thereafter. Further, the detention charges shall stand waived. Appeal disposed off.
- 2021 (9) TMI 660 - DELHI HIGH COURT
Seeking permission to go to Afghanistan - medicines - petitioner carried certain medicines illegally while going to Afghanistan - redetermination of value of goods - confiscation of goods - redemption fine - penalty - prosecution under Section 132 and 135(1)(a) of the Custom Act - HELD THAT:- Considering that the adjudication proceedings qua the petitioner have attained finality and the petitioner even does not wish to redeem the articles, is required to deposit the penalty amount, hence this Court finds no error in the impugned judgment. Petition dismissed.
- 2021 (9) TMI 646 - CESTAT NEW DELHI
Refund of Additional Customs Duty - benefit of notification dated 17 March 2012 - rate of Additional Duty was reduced - incidence of Additional Duty passed on or not - principles of unjust enrichment - entitlement to amendment of the Bills of Entry or for correction of the Bills of Entry - sections 149 and 154 of the Customs Act - HELD THAT:- The Telangana High Court in M/S. SONY INDIA PVT. LTD. VERSUS UNION OF INDIA AND ANOTHER [2021 (8) TMI 622 - TELANGANA HIGH COURT] examined almost a similar controversy as has been raised in these two appeals. The appellant therein had imported mobile phones in India for trading purposes during the period 04.08.2014 to 29.01.2015. At the time of import of the mobile phones, the petitioner had not claimed any exemption under serial no. 263A (ii) of the Exemption Notification which allowed payment of Ad....... + More
- 2021 (9) TMI 636 - CESTAT CHENNAI
Jurisdiction - power of Additional Director, D.R.I. to issue SCN - amendment introduced in Section 28 (11) of the Customs Act, 1962 - HELD THAT:- The proceedings are initiated from the show cause notice dated 25.02.2011 issued by D.R.I. The Hon’ble Supreme Court in the case of M/S CANON INDIA PRIVATE LIMITED VERSUS COMMISSIONER OF CUSTOMS [2021 (3) TMI 384 - SUPREME COURT] has held that D.R.I officer is not proper officer within the meaning of Section 28 (4) read with Section 2 (34) of the Customs Act, 1962. Though the Revenue has filed a review application against the said judgement, it is noted that as per the recent decision of the Hon’ble Apex court in the case of COMMISSIONER OF CUSTOMS, KANDLA VERSUS M/S. AGARWAL METALS AND ALLOYS [2021 (9) TMI 316 - SUPREME COURT], the Hon’ble Apex Court has dismissed the appeal f....... + More
- 2021 (9) TMI 617 - DELHI HIGH COURT
Refund of IGST with interest - goods exported by the Petitioners during the Transitional Period - Vires of Paragraph 11(d) read with 12A(a) (ii) of the Notes and Conditions of the Notification No.131/2016-Cus. (N.T.) dated 31.10.2016 (Annexure P-3) [as amended by Notification No.59/2017-Cus. (NT) dated 29.06.2017 (Annexure P4) and Notification No.73/2017-Cus. (NT) 26.07.2017 (Annexure P5)] - vires of Circular No.37/2018-CUSTOMS dated 09.10.2018 - duty drawback - HELD THAT:- The issue decided in the case of TMA INTERNATIONAL PVT. LTD. & ORS. VERSUS UNION OF INDIA & ANR. [2021 (4) TMI 230 - DELHI HIGH COURT] where it was held that While granting refund to the petitioners, the petitioners will be granted interest at the rate of 7% simple, from the date, when the shipping bills were filed by them, till the date of actual refund, which....... + More
- 2021 (9) TMI 611 - MADRAS HIGH COURT
Clearance of goods as stock transfers for self-consumption - seeking forbearance on respondents, their servants, agents and subordinated from carrying out any assessment in contravention with advance Ruling in M/S GE INDIA INDUSTRIAL PVT LTD VERSUS COMMISSIONER OF CUSTOMS (EXPORT) [2013 (6) TMI 10 - AUTHORITY FOR ADVANCE RULINGS] - HELD THAT:- The fact remains that by referring to the Advance Ruling and the Circulars issued by the Department / CBEC, an order was passed on 03.02.2014 and challenging the said order passed, another writ petition in W.P.No.4156 of 2014 was filed. The writ petitioner has challenged both the Circular as well as the orders passed by the respondents and therefore, the relief as such sought for in GE India Industrial Private Limited Versus The Union of India, The Central Board of Excise and Customs, The Commission....... + More
- 2021 (9) TMI 609 - GUJARAT HIGH COURT
Maintainability of petition - availability of alternative remedy of appeal - Seeking release of seized vehicle provisionally - Toyota Fortuner - HELD THAT:- The affidavit-in-reply filed by the respondent No.3, in paragraph Nos. 5.7.3 and 5.8, on page-253, clearly states that the petitioner has an efficacious remedy of getting the impugned vehicle provisionally released by making an application to the adjudicating authority i.e. the Additional Director General (Adjudication), DRI, Mumbai, office at New Customs House, Ballard Estate, Mumbai. This petition is disposed off with a direction to the newly added respondent No.4 i.e. the Additional Director General (Adjudication), Directorate of Revenue Intelligence, Mumbai, New Customs House, Ballard Estate, Mumbai, to consider and decide the application for provisional release which may be moved....... + More
........
|
