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Showing 1 to 20 of 29099 Records

  • 2018 (3) TMI 935 - DELHI HIGH COURT

    Vaish Brothers Through Partner Versus Commissioner Of Customs

    Maintainability of appeal - Power of tribunal to refuse to entertain an appeal where fine or penalty does not exceed ₹ 2 lakhs - Section 129A of Customs Act, 1952 - Whether the Customs, Excise and Service Tax Appellate Tribunal was right in exercising discretion and in refusing to admit the appeal preferred by the appellant in exercise of discretion vested under proviso (iii) to sub-section (1) of Section 129A of Customs Act, 1952? - Held t....... + More

  • 2018 (3) TMI 934 - CESTAT, ALLAHABAD

    M/s Vidhata Overseas And Golden Life HK Versus Principal Commissioner of Customs, Noida

    Misdeclaration of imported goods - attempt to import counterfeit goods - It appeared to Revenue that the said goods were counterfeit and they had contravened Intellectual Property Rights and were prohibited goods - Held that - the counsel for the appellant could not give any justifiable reasons as to why we should interfere with the impugned Order-in-Original - demand upheld - appeal dismissed - decided against appellant........ + More

  • 2018 (3) TMI 933 - CESTAT, ALLAHABAD

    M/s Global Implex And Smt Suvra Saha Ray Versus Commissioner of Customs, Noida

    Export of Indian Brown Basmati Rice Par-boiled - misdeclaration of goods - DGFT N/N. 55 (RE-2008)/2004-2009 dated 05.11.2008 - prohibited goods - Held that - the parameters laid down under the said DGFT-Notification dated 05.11.2008 read with N/N. 57/2009-2014 dated 17.08.2010 have been met with as discussed by the learned Commissioner - there are no merit in the impugned order in confiscating the goods in question which have already been exporte....... + More

  • 2018 (3) TMI 878 - DELHI HIGH COURT

    Steel Authority Of India Limited Versus Designated Authority Directorate General Of Anti-Dumping & Ors.

    Vires of para 7 of Annexure-1 of the Anti- Dumping Rules - Section 9A of the Customs Tariff Act, 1975 - direction to not levy antidumping duty charged on the graphite electrode imported from China. - Held that - In the opinion of this court, the question cannot be considered as it would be affording the Petitioner a fresh round to litigate the self same cause of action. - The Petitioner is a corporation; one of the largest public sector companies....... + More

  • 2018 (3) TMI 877 - CESTAT HYDERABAD

    Hindustan Petroleum Limited Versus CC, Vijayawada

    Duty demand on crude oil based on Bills of Lading quantity - Whether the appellant has discharged the customs duty on the crude oil which was imported by them? - Held that - the issue is now squarely settled by Hon ble Supreme Court in the case of Mangalore Refinery & Petrochemicals Limited Vs. CC, Mangalore 2015 (9) TMI 245 - SUPREME COURT , where it was held that If the goods are pilferred after they are unloaded or lost or destroyed at any....... + More

  • 2018 (3) TMI 876 - CESTAT MUMBAI

    Jas International Versus Commissioner of Customs (Import) , Mumbai

    Import of prohibited item - batteries as per ISO-9128 specifications or not? - confiscation - Held that - whatever material relied upon by Revenue for holding the goods as prohibited and in respect of country of origin, the same is not sufficient to hold against the appellant - it cannot be said that the appellant have mis-declared the goods only on the basis of report received from ERTL (W). - As per the documents and certificate of origin it wa....... + More

  • 2018 (3) TMI 875 - CESTAT MUMBAI

    Jindal Saw Ltd. Versus Commissioner of Customs (Export) , Mumbai

    Whether the appellant is liable to pay duty on the export made under shipping bill no. 5475349 dated 05.05.2008 as prevailing on the date of export which became nil by N/N. 77/2008-Cus dated 13.6.2008? - Held that - this Tribunal has already decided the caption issue in the case of M/s Jindal Saw Ltd. Versus Commissioner of Customs (Export), Nhava Sheva 2018 (2) TMI 246 - CESTAT MUMBAI wherein it has been held that the appellant is liable to pay ....... + More

  • 2018 (3) TMI 874 - CESTAT MUMBAI

    M/s Bhikshu Margam Versus Commissioner of Customs (Import) , Nhavasheva

    Quantum of redemption fine and penalty - Valuation - Held that - the declared CIF value was ₹ 1,01,35,168/-.The CIF value was however revised to approximately ₹ 1.1 Crore.The redemption fine imposed works out to approximately 35 of the revised CIF value - .In the instant case, the appellant have not mentioned about any demurrage etc. paid in their appeal memorandum.Moreover, this is not the first time the appellant have been booked fo....... + More

  • 2018 (3) TMI 873 - CESTAT MUMBAI

    Commissioner of Customs (Import) , Nhava Sheva Versus M/s S.K. Weaving Pvt. Ltd.

    Maintainability of appeal - assessment order passed by Proper Officer or not? - benefit of N/N. 69/11-Cus - importer fails to claim the notification, which was claimed at a later stage - Held that - As per the certificate of origin, there is no dispute that the goods were imported from Japan - any beneficial notification even if at the time of clearance of goods is not claimed, the same can be claimed at a later stage. - There is no infirmity in ....... + More

  • 2018 (3) TMI 872 - CESTAT, ALLAHABAD

    M/s Rathi Steel And Power Ltd. Versus Commissioner of Central Excise, Ghaziabad

    Valuation - enhancement of value of imported scrap on the basis of the report submitted by the Chartered Engineer - Held that - As the report of the Chartered Engineer is not conclusive, in that circumstances, it cannot be held that the appellant has mis-declared the goods, as appellant was not knowing the contents heaving purchased on high sea sale basis and they have declared the goods as per the import documents - charge of mis-declaration is ....... + More

  • 2018 (3) TMI 871 - CESTAT MUMBAI

    S.S. Offshore Pvt. Ltd. Versus Commissioner of Customs (I) , Mumbai

    Passing of a public order - principle of judicial discipline - Held that - the basic principle of judicial discipline is that a person who hears should pass an order and should not fancifully communicate his order through a subordinate who has not heard the matter - learned Commissioner is directed to pass a public order hearing the appellant publicly without communicating his decision through a subordinate. - While passing appropriate order, lea....... + More

  • 2018 (3) TMI 785 - GUJARAT HIGH COURT

    Principal Commissioner of Customs Versus Hazira Lng Pvt Ltd.

    Refund of excess duty collected - short shipment of import cargo where the importer has failed to produce the documentary evidences - applicability of unjust enrichment - Held that - the excess payment of customs was on account of short import of goods. Primarily when the goods imported by an importer truned out to be in short quantity as compared to the export consignment the question of passing on the burden of customs duty on such quantity of ....... + More

  • 2018 (3) TMI 784 - MADRAS HIGH COURT

    M/s High Energy Batteries (India) Limited Versus The Joint Commissioner of Customs, The Assistant Commissioner of Customs, The Commissioner of Customs

    Rebate claim - petitioner s case is that they are engaged in the manufacture and sale of Silver Oxide Zinc/Silver Chloride Batteries in their factory situated in Pudukottai District - Held that - Unfortunately, the Department did not consider the petitioner s claim, but appears to have lost the file and requested copies to be furnished so as to enable them to reconstruct the file. However, this reconstruction was done in 2013 and till date, nothi....... + More

  • 2018 (3) TMI 783 - MADRAS HIGH COURT

    M/s. C21 Versus The Assistant /Deputy Commissioner of Customs, The Commissioner of Customs, The Chief Commissioner of Customs

    Waiver of container detention and demurrage charges - N/N. 26/2015-20 dated 1.9.2017 - Regulation 6 (1)(I) of the Handling of Cargo in Customs Area Regulations 2009 - Held that - the respondents shall draw representative samples of one(1) piece per variety. While drawing the samples, the customs house agent of the petitioner should be permitted to be present and after the samples are drawn, the same shall be sent to the approved laboratory for te....... + More

  • 2018 (3) TMI 782 - CESTAT NEW DELHI

    M/s Solar Industries India Limited, M/s Ideal Industrial Explosives Ltd., M/s IDL Explosives Limited, M/s SIA Uralchem Trading Versus Union of India/DA

    Imposition of ADD - Ammonium Nitrate - import from Russia, Indonesia, Georgia and Iran and imported into India - Exporter is aggrieved against not fixing individual AD duty for the exports made by them - Held that - there is no grievance or appeal by the Indonesian exporter. The point raised by the Indian importer without having a categorical assertion on the correct factual position of nature of goods manufactured in Indonesia cannot be consider....... + More

  • 2018 (3) TMI 781 - CESTAT NEW DELHI

    M/s Matrix Valve Pvt. Limited Versus CC, ICD, Tughlakabad, New Delhi

    Valuation of imported goods - various electrical and automobile parts - NIDB data for contemporaneous imports - price of similar goods - Held that - there is no valid reason cited in the impugned order for rejection of transaction value other than reference to NIDB data. The Bank attested invoice for supply of the goods is identical to the declared values. Revenue has not brought anything on record to indicate that any additional consideration ha....... + More

  • 2018 (3) TMI 780 - CESTAT NEW DELHI

    M/s. Suncity Sheets Pvt Ltd., M/s. Jindal Stainless Ltd. Versus Designated Authority, Directorate General of Anti-Dumping and Allied Duties/Ministry of Finance

    Preliminary objection against investigation itself raised by the domestic industry - All sides agreed that Civil Appeal on this issue filed before the Hon ble Supreme Court No. 5580/2017 of M/s. Outokumpuoy is still pending disposal. - We are not able to proceed with the above appeals - appeal disposed off........ + More

  • 2018 (3) TMI 779 - CESTAT NEW DELHI

    M/s Trinseo Europe GMBH, M/s BST Elastomers Company Limited, M/s Automotive Tyre Manufacturers Association, M/s Indian Synthetic Rubber Private Limited, M/s Reliance Industries Limited] Versus Union of India/DA

    Imposition of ADD - Styrene Butadiene Rubber (SBR) of 1500 series and 1700 series - import from EU, Korea RP or Thailand - whether or not the DA has erred in examining the scope of DI and in analyzing the injury to the DI as claimed by the submissions made by the appellants? - Held that - In the present case, we have two units constituting DI and both are admittedly in a very nascent stage of viable commercial production and stable operation. Thi....... + More

  • 2018 (3) TMI 778 - CESTAT MUMBAI

    M/s Kokan Muslim Education Society Versus Commissioner of Customs (Import) , Nhava Sheva

    Confiscation of imported goods - whether old and used computer, chairs, books, TV s stationeries & LCD, photo copier imported by the appellant, who is a Charitable Education Society, is liable to be confiscated? - Held that - As per Foreign Trade Policy, the appellant should have obtained the license and for failure to do so, the goods are liable for confiscation. - Since the appellant is a charitable education society and running for social ....... + More

  • 2018 (3) TMI 777 - CESTAT MUMBAI

    M/s HLL Lifecare Ltd. Versus Commissioner of Customs (ACC & Import) , Mumbai

    Classification of imported goods - Hormones Levonorgestrel - Ethinyl Estradiol - whether the goods in question is classifiable under Heading 3006 6010 as claimed by the appellant or under Heading 2937 2300 as contended by the Department? - Held that - heading 3006 6010 is not for the basic hormones but it is meant for preparation of chemical contraceptives based on hormones. Therefore, the product falling under Chapter heading 3006 is a preparati....... + More

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