2018 (5) TMI 1149
Penalty u/s 114A and 114AA of CA, 1962 - Valuation of imported goods - enhancement of value on the basis of contemporaneous import - Held that - No evidence was found that the appellants have suppressed the value and additional consideration was paid by some other means. Since the assessment was finalized in the Bills of Entry itself and duty was paid on the enhanced value, therefore, there was no reason to issue the show-cause notice. The show-c....... + More
2018 (5) TMI 1147
Benefit of N/N. 1(RE-2008)/2004-09 dated 11.4.2008 - Failure of customs authorities to issue notification on time - while policy was amended w.e.f. 1.4.2008, the notification of customs implementing the said change was issued on 9.5.2008 also 39 days after the issue of DGFT notification. - Held that - it is apparent that when the EXIM Policy was amended and notified the Government has taken the decision of revised customs duty under the EPCG from....... + More
2018 (5) TMI 1146
Refund of SAD - SCN issued on the ground that the imported goods were sold to various units in Dadra/ Silvassa and have not paid sales tax as all sales were made against sales tax form - Held that - as per the terms of the declaration of the Notification in question, in order to avail exemption the declaration to the effect is that sale of the goods will not be effected from a place located in an area where no tax is chargeable on sale or purchas....... + More
2018 (5) TMI 1145
Exemption from anti-dumping duty - N/N. 72/2005-Cus dated 22.7.2005 and N/N. 73/2003-Cus dated 1.5.2003 - import of Glazed/Polished Procelain tiles - denial of exemption on the ground that he goods were not manufactured by M/s Southern Building Materials and Sanitary Co. Ltd. - Held that - on going through the statement of Shri K.M. Alexender, Sr. Manager of Gera Development Pvt. Ltd., the assessee in the present case, it is found that Shri Alexe....... + More
2018 (5) TMI 1144
Stay on imposition of Redemption Fine - permission to take the vessel ABAN-IV out of India for the purpose of undertaking petroleum operation - Held that - Redemption fine is an option which the applicant can choose not to exercise. No time limit has been prescribed in the impugned order for exercising the option. It is understood that staying the imposition of redemption fine would results in applicant getting full custody of the rig, which is t....... + More
2018 (5) TMI 1143
Valuation of imported goods - enhancement of value - finalization of provisional assessment - Jurisdiction of officers of Directorate of Revenue Intelligence to issue notice for finalisation of assessment - Held that - Finalization of provisional assessment, and of assessment including re-assessment, under section 17 and 18 of Customs Act, 1962 is within the exclusive competence of the proper officer ; in the impugned order, the Commissioner of C....... + More
2018 (5) TMI 1142
DEPB credit - mis-declaration of value of export goods to avail excess DEPB credit - Held that - It is settled position of law that value of transactions of export/import are required to be done on the basis of the transaction value, as per Section 14 - In the present case, reasons for rejection of transaction value are not clearly forthcoming. It appears to us that the transaction value has been rejected only on the basis of the market enquires ....... + More
2018 (5) TMI 1141
Classification of imported goods - Projectors - whether classified under CTH 85286100 as Projectors solely or principally used with Automatic Data Processing Machines or under 85286100 as the imported goods have features which are in addition to those which are normally found in goods covered under 85286100? - N/N. 24/2005 Cus. dated 01.03.2005 - Held that - In the case of Casio India Co. Pvt. Ltd. 2016 (12) TMI 379 - CESTAT NEW DELHI the Delhi B....... + More
2018 (5) TMI 1072
Classification of Bituminous coal and Steam coal - appeal dismissed on ground of pre-deposit - Held that - it would be open for the appellants to request for revival of their appeals before the Tribunal. Such appeals would stand revived from the stage of meeting with the predeposit requirement - impugned orders passed by the Tribunal dismissing the appeals of the present appellants on the question of predeposit would not survive........ + More
2018 (5) TMI 1071
SAD Refund - N/N. 102/2007-Customs dated 14.09.2007 - Whether transformation of the imported rough logs into sawn timber in different sizes and length by the importer before subsequent sale to domestic market would vitiate the condition of subsequent sale prescribed in exemption N/N. 102/2007-Customs dated 14.09.2007? - Held that - the issue is covered by the judgement of Division Bench of this Court in case of Commissioner of Customs vs. M/s. Va....... + More
2018 (5) TMI 1070
Validity of SCN - Time limitation - Regulation 20 (1) of CBLR 2013 - penalty - the time limits specified under Regulation 20(1) as well as Regulation 20(7) has not been complied with. - Held that - The more significant issue to be considered is whether the proceedings initiated under CBLR 2013 will be vitiated if the time limits are not strictly observed - it was seen that the proceedings cannot be held to be vitiated only for the reason that the....... + More
2018 (5) TMI 1069
Import of Hazardous goods - old and used picture tubes - Absolute Confiscation - penalty. - Held that - Picture tubes being the Cathode Ray Tubes can well be categorized under the MoEF Rules as hazardous waste. It, therefore, stands established on record that the description of the goods imported is misdeclared and once these are proved to be old and used goods, their import is restricted export in accordance with the provisions of FTP, ITC and t....... + More
2018 (5) TMI 1068
Penalty u/s 112(a) and 117 of the Customs Act, 1962 on appellant-courier company - mis-declaration of the chattons imported for various importers and fictitious company - Held that - the role played by the appellant herein, does not indicate that they had wilfully or knowingly, made wrong declarations in the courier bills of entry, The only findings which the adjudicating authority relies for imposing penalty, is that the appellant failed to cros....... + More
2018 (5) TMI 1067
Penalty on CHA - Regulation 20(7) and 18 of Customs Brokers Licensing Regulations (CBLR), 2013 - illegal export of suspected ephedrine hydrochloride a controlled substance under NDPS Act in two consignments concealed in ladies purses and wallets - Held that - investigation has not brought forth any clinching evidence to show that the appellant herein who is a customs broker was aware of the concealment of controlled substance or abetted the expor....... + More
2018 (5) TMI 996
Valuation of imported goods - Gambier Extracts - enhancement of value based on contemporaneous bills of entry - principles of natural justice - Held that - the appellant has made detailed submission with some other Bills of Entry of the relevant period, wherein the value US 1350 PMT was declared. However, the same was not properly considered by the adjudicating authority as well as the Commissioner (Appeals) - also, the copy of sole reliance of t....... + More
2018 (5) TMI 995
Mis-declaration of imported goods - Stainless Steel Melting Scrap, Grade 304 - Customs authority was of the view that the goods declared is not tallying with the images of the goods imported, looking to the picture of the scrap, it is clear that these goods are in the form of Pipes/ Strips etc. - Held that - even though the goods is in form such as pipes/ strips etc, whether the same is capable of being used as such or it can be used only for mel....... + More
2018 (5) TMI 994
Charge-ability of Education Cess - import under DEPB under N/N. 45/2002-Cus - in case of clearance of imported goods by debiting the duty in DEPB Passbook under N/N. 45/2002-Cus, whether Education cess is payable or otherwise? - Held that - identical issue decided in the case of The Commissioner of Customs (Export) Versus M/s. Reliance Industries Ltd. 2015 (9) TMI 399 - BOMBAY HIGH COURT , where it was held that in case of import under DEPB under....... + More
2018 (5) TMI 930
Maintainability of petition - alternative remedy of appeal - import of polyester spun yarn - it was found as white spun yarn and was wholly composed of polyester - rejection of declared value - Levy of penalty and redemption fine - Held that - the petitioner has an alternative remedy of appeal against the impugned order. The narration of facts clearly shows that certain factual matrix is required to be established for which the first appellate au....... + More
2018 (5) TMI 929
Renewal of CHA License - rejection of renewal on the ground that penalties were imposed u/s 114 of the Customs Act - Held that - the renewal of the Custom Broker Licence cannot be refused only for the reason that the appellant has been penalised u/s 114 - Regulation 18 (proviso) makes it abundantly clear that the actions taken under the CBLR, 2013 will be without prejudice to the action that may be taken under Customs Act, 1962, thereby making it....... + More
2018 (5) TMI 928
Benefit of DFIA Licenses (Duty Free Import Authorisation) - import of certain chemicals described as Melamine - It is the claim of the appellant that the item Syntan refers to synthetic tanning agent and will cover the goods imported since the said goods are capable of being used as synthetic tanning agent - whether the goods imported and described as Melamine will be covered by the description SYNTAN appearing in the DFIA licences? - Held that -....... + More
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