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Customs - Case Laws

Showing 1 to 20 of 29771 Records

  • 2018 (7) TMI 1300

    Import of certain pesticides - insecticide, Chlorpropham - prohibited goods or not? - whether the goods imported vide the above Bill of Entry are liable for confiscation under Section 111(o) of the Customs Act, 1962? - Held that - For the import of the pesticide- Chlorpropham, as per Section 9 (3) of the Insecticide Act 1968 read with the Rules, the condition specified is that the item is allowed for import only from the specified source named in....... + More


  • 2018 (7) TMI 1299

    Valuation of imported goods - Ball Valves - enhancement of value - the Departmental officers were of the view the assessable value should be adopted on the basis of the tariff value of the brass scrap during the period of import by loading the same by 30% as value addition - Rule 8 of the Customs Valuation Rules - Held that - The assessable value of the imported Ball Valves stands enhanced by the Revenue on the findings that the same is less than....... + More


  • 2018 (7) TMI 1298

    Duty Drawback - Brand rate - non-fixation of brand rate of duty drawback for export of electricity to Special Economic Zone (SEZ) - the Commissioner held that the appellant has received consideration for supply of power in Indian Rupees and not in foreign exchange, thus drawback is not applicable to the appellant - Held that - In this case Ld. Commissioner has to pass an appropriate order following the decision of the Hon ble Supreme Court regard....... + More


  • 2018 (7) TMI 1297

    Fulfillment of NFEP in terms of LOP issued by Development Commissioner vide F.No.FSEZ/LIC/T-10/99/307 dated 13.04.2004 - Held that - In Circular No.21/95-Cus dated 10.03.1995 and Circular No.122/95-Cus dated 28.11.1995, it has been clarified that the case of violation of the Exim Policy by the 100% EOU/EPZ be fresh settled by the Development Commissioner and only thereafter Customs should confirm the demand. On this account, that would avoid the ....... + More


  • 2018 (7) TMI 1296

    Misdeclaration of value of imported goods - Flash Butt Welding Machine - benefit of N/N. 84/97-CUS dated 11.11.1997 denied - redemption fine - penalty - Held that - The Adjudicating authority observed that it is not a bonafide mistake since it took five months to issue a revised invoice and therefore penalty would be imposed under Section 112(a) of the Customs Act, 1962. However, the Adjudicating authority allowed the amendment of the Bill of Ent....... + More


  • 2018 (7) TMI 1295

    Valuation - rejection of transaction value - Comparable goods - import of Zinc Plate from Bangladesh of irregular Shapes and Sizes - Rule 10A of CVR, 1988 - metal content in the goods. - Held that - The appellant purchased the goods from Bangladesh. The metal contents in the goods were declared to be below 90%. Test Report revealed that Metal content/purity varied between 87.2% and 88.3%. The Adjudicating authority discarded the transaction value....... + More


  • 2018 (7) TMI 1230

    Mis-declaration of value of imported goods - Confiscation of goods - Held that - It was the responsibility of the Appellant importer to inform the exporter and the courier to mention correct details in the documents. Further the Bill of Entry could not have been filed without intimating the Appellant. The charges of mis-declaration are thus sustainable as the Appellant did not adduce any evidence that they had instructed/ informed courier of lice....... + More


  • 2018 (7) TMI 1229

    Duty free import of goods to be re-exported - N/N. 97/79 dated 2nd May 1979 read with Custom House Public Notice No. 48 dated 22.03.1982 - denial of benefit of notification on the ground of non-submission of proof of re-exportation - Held that - It is an admitted fact on record that in respect of 16 containers, the appellant did not produce any documentary evidence to show that the said containers imported by the appellant were re-exported. Since....... + More


  • 2018 (7) TMI 1228

    Imposition of Redemption fine and penalty - import of restricted goods - second hand personal computers/labtops including their refurbished/reconditioned spares parts - requirement of special import authorization from DGFT - Held that - In their own case for the earlier import, this Tribunal in the case of M/S. GAGAN IMPEX VERSUS C.C.E PATPARGANJ NEW DELHI 2016 (10) TMI 335 - CESTAT NEW DELHI has held that in terms of circular no. 27/2011- Cus da....... + More


  • 2018 (7) TMI 1227

    Test of imported Natural Uncoated Ground Calcium Carbonate - facility of CRCL to conduct the test of Natural Calcium Carbonate - Revenue s case is that CRCL is fully equipped to test the goods - Held that - The appellant has referred to Circular No. 43/2017. Customs dated 16.11.2017, clarifying that CRCL has shortlisted the items whose samples cannot be tested in their Laboratories at present and also identified the Lab, where such samples could ....... + More


  • 2018 (7) TMI 1226

    Valuation of imported goods - enhancement of value based on NIDB data - Held that - The Revenue s contention that enhancement of assessable value by the Assessing Officer was correct has not been supported by any evidence by Revenue - there are no merits in the grounds of appeal filed by Revenue - appeal dismissed - decided against Revenue........ + More


  • 2018 (7) TMI 1225

    Smuggling - Export of Dal/pulses to Nepal - It was alleged that huge quantity of pulses has been exported to Nepal on tractor trolleys and trucks illegally through off routes, located at the Indo Nepal border - Whether there was any activity of Smuggling on the part of appellant or not? - Held that - There is no seizure of the pulses, even in small quantity. It is nowhere on record that either the Dal Mill owner or the broker or the said Sushil K....... + More


  • 2018 (7) TMI 1139

    Classification of Excursion Boat - Bayliner 325 SB - case of Revenue is that the boat was not one designed for ferrying/transporting passengers on scheduled trips but was the one designed for leisure or pleasure boating and the importers did not dispute the same - whether the Boat is classifiable under CTH 89011030 or under CTH 89039990? - Held that - Whatever be the actual use of the said boat, it is required to classify as per the making of the....... + More


  • 2018 (7) TMI 1138

    Advance License Scheme - import of brass scrap without payment of customs duty - N/N. 48/99-Cus dated 29.04.1999 - M/s The Village Art could not discharge the export obligation and, therefore, customs duty were demanded from them - Held that - The Original Authority has ordered recovery of customs duty of ₹ 19,88,113/- alongwith interest in terms of bond from Shri Manoj Sikka, the appellant, Smt. Madhu Vij and Smt. Hema Sikka - It is found ....... + More


  • 2018 (7) TMI 1067

    Monetary Limit involved in the appeal - Held that - List the matter for final disposal on 28th August, 2018 - In the meantime, the proceedings before the learned Customs, Excise and Service Tax Appellate Tribunal, Allahabad pursuant to the order of the High Court shall remain stayed........ + More


  • 2018 (7) TMI 1066

    Release of seized goods - Betel Nuts - power of DRI under Section 110 of the Customs Act, 1962 - prayer of the petitioner herein is that since the DRI authorities have kept the said huge amount of Betel Nut for over more than 2 (two) months, it should now be released to him considering it to be an unlawful seizure in abuse of the power vested under Section 110(1) of the Customs Act, 1962. - Held that - It is seen from the annexures that statement....... + More


  • 2018 (7) TMI 1021

    Mis-declaration of goods - imported vessels and barges - Confiscation - Penalty - Held that - There is no legal and valid ground for interference - The Special Leave Petition is dismissed........ + More


  • 2018 (7) TMI 1020

    Release of imported cargo - imported goods not cleared within 30 days from the date of unloading thereof at a port - The petitioner claims that they have paid the entire customs duty and penalty, and the containers along with the cargo are being held in the custody of the first respondent and therefore, prays for direction - Section 48 of Customs Act - Held that - The said provision deals with procedure in case of goods not cleared to warehoused ....... + More


  • 2018 (7) TMI 1019

    Duty Drawback - condonation of delay in terms of Rule 17 of the Customs and Central Excise Duties Drawback Rules, 1995 - supplementary claim - revision of rates with retrospective effect - the claims were rejected by the second respondent on the ground of delay as they were filed after 12 months period including the three months condonable period granted under the Drawback Rules - supplementary claim - Rule 15 of the Drawback Rules - Held that - ....... + More


  • 2018 (7) TMI 1018

    Freezing of Bank Accounts - goods under seizure - Mis-declaration of value and description of goods - evasion of Anti-Dumping Duty - Held that - It is true that a provisional release order is passed but the goods are not released. The goods would not be released until the petitioner complies with the terms and conditions of the provisional release order. Therefore, the goods continue to be under seizure. - If the goods are under seizure and merel....... + More


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