2018 (9) TMI 1388
Classification of goods - stamping foil - Appellant contends that the first appellate authority had failed to take into consideration various submissions made by them - Held that - The appellant has not appreciated that the findings in the impugned o....... + More
2018 (9) TMI 1387
100% EOU - eligibility for depreciation on capital goods in the computation of liability to duty upon failure to comply with prescribed export obligation - Held that - The goods had been imported without payment of duty in accordance with notification no. 13/81-Cus dated 9th February 1981 which, while binding the appellant to fulfill the conditions stipulated therein, could be invoked only upon exiting the scheme in the Export-Import Policy (now ....... + More
2018 (9) TMI 1386
Penalty u/s 112(b) of the Customs Act, 1962 - penalty was imposed based on the statement recorded under summon from the Country Manager of the importer - Held that - On perusal of the statements recorded from both the officers of the importing firm, it is found that one Shri Alok Gulla (CHA firm M/s. R.B. Ramnath) had advised the importing firm to change the classification of the impugned goods. The statements recorded under Section 108 of the Ac....... + More
2018 (9) TMI 1295
Penalty u/s 112 of CA and u/s 114AA of CA - misdeclaration of goods - Held that - There is no merit in the present Special Leave Petition. The Special Leave Petition is accordingly dismissed.
2018 (9) TMI 1294
Alternative statutory remedy of appeal - right to appeal against determination of dumping for imposing anti-dumping duty - Negative findings - Absence of Notification - Section 9C of the Customs Tariff Act, 1975 - The writ petitioner resists and questions the plea of alternative remedy, stating that the appellate remedy under Section 9C of the CT Act cannot be invoked against the termination order under Rule 14 of the Rules. - Held that - Section....... + More
2018 (9) TMI 1293
Penalty u/s 114 of CA - failure to comply Public Notice No. 17/2- 12 dated 2.3.2012 issued by the Commissioner of Customs, Jawaharlal Nehru Customs House, Nhava Sheva - Smuggling of Red Sanders. - Held that - Regulation 2009 clearly states that these Regulations apply to customs cargo service provider. Regulation 2(b) of the Regulation defines customs cargo service provider to mean any person engaged in receipt, storage, delivery, despatch or oth....... + More
2018 (9) TMI 1292
Penalty u/s 117 of CA - gold imported by the appellant did not bare engraving of weight in metric unit for claiming exemption - goods were allowed to be exported - discretionary power to impose penalty - Principal Commissioner has held that the imported goods are not eligible for duty exemption and further it is also observed that the appellant and the supplier/exporter are related parties and the importer does not have any prior registration of ....... + More
2018 (9) TMI 1291
Recovery of Customs Duty - Rule 8 of Customs (IGCRDMEG) Rules, 1996 - The said Rule 8 was not only referred and discussed by both the parties below in detail, but the learned Tribunal without going into the said Rule 8 and effect thereof, just allowed the appeal of the Assessee, finding that there was no allegation against the assessee that the import of the batteries was diverted and that they were not properly accounted for. - Held that - There....... + More
2018 (9) TMI 1290
Smuggling - import of Raw Cashew Nuts (RCN) without payment of Customs Duty - N/N. 18/2015-Cus. - Diversion to other units which have not been authorized for the purpose of processing RCN imported duty-free - The primary allegation of the Department is that RE have diverted/sold 2801.41 MTs of imported RCN out of a total of 3073.331 MTS imported by them. - Held that - It is not known how in para 7.1 of the Show Cause Notice it has been alleged th....... + More
2018 (9) TMI 1289
Refund of SAD - N/N. 102/2007-Cusdated 14.09.2007 - Board Circular No.16/2008-Cus dated 13.10.2008 - Held that - It is well settled law that no extraneous conditions can be introduced in the notification by the Executive by way of any circular. The only condition of the notification is that VAT should be paid on the resold goods which condition stand satisfied by the appellant. The fact that the said condition 2(d) uses expression importer cannot....... + More
2018 (9) TMI 1288
Valuation of imported goods - Heavy Melting Scrap - enhancement of value based on NIDB data for re-rollable scrap - Held that - The appellant have explained that so called re-rollable scrap was old used and defective materials which were imported for the purposes of utilization in furnace, as Heavy Melting Scrap - further, the value was enhanced by referring to NIDB data on which has been held to be not in accordance with law, by umpteen number o....... + More
2018 (9) TMI 1287
Valuation of imported goods - Aluminium scrap classified as tough/taboo - goods were not of prime quality - enhancement of value - appellant s contention is that the slabs found by the officers were not of prime Aluminium and the same were in the nature of scrap - is enhancement of value justified? - Held that - An identical case of the same assessee was dealt by the Tribunal in the case of Vardhaman Sales Agency 2018 (3) TMI 563 - CESTAT ALLAHAB....... + More
2018 (9) TMI 1286
Valuation of imported goods - assorted belt buckles - appellant s contention is that the buckles found by the officers were not of prime quality and the same were in the nature of scrap - is enhancement of value justified? - Held that - An identical case of the same assessee was dealt by the Tribunal in the case of Vardhaman Sales Agency 2018 (3) TMI 563 - CESTAT ALLAHABAD , where, the charges of mis-declaration and the consequent enhancement of ....... + More
2018 (9) TMI 1285
Valuation of imported goods - Ordinary Plywood with Veneer Face Grade B - enhancement of value - no rejection of Transaction Value - Held that - Revenue has nowhere attacked the transaction value and has not produced any evidence to show that the transaction value was wrong. It is well settled law that for rejecting the assessable value declared by the importer on the basis of the invoices so raised by the foreign supplier. Revenue has to first r....... + More
2018 (9) TMI 1218
Rectification of mistake - Held that - There is an error in mentioning the number of the appeal in Final Order No. 43344/2017. The said Final Order mentions the impugned order as Order-in-Appeal No. 1533/2014 and the appeal pertaining to this impugne....... + More
2018 (9) TMI 1158
Valuation of imported goods - Ramie Unprocessed Yarn - enhancement of value based on NIDB data - Held that - The value of imported goods cannot be enhanced on the basis of NIDB data. Both the lower authorities while relying on the NIDB data for enhancement of value have however, not bothered to ascertain whether such NIDB data related to value of goods as declared by the concerned importers or whether the same reflected the enhanced values after ....... + More
2018 (9) TMI 1157
Penalty u/s 114A of CA - Classification of imported goods, binders with different nomenclatures - Bonafide classification - the appellant had paid the duty and interest much before the issuance of SCN - Held that - When a bona fide mistake was admitted right at the initial stage, we have to only hold that it was without any intention of defrauding the Revenue and therefore, we are of the view that no penalty is exigible. - Reduction in quantum of....... + More
2018 (9) TMI 1156
Benefit of exemption from customs duty - import of cables - telecom equipment for which these cables are used all have an operating voltage of less than 80V. - Department took the view that the cables imported by the appellants are power cables of voltage of more than 80V and not all the cables are designed for telecommunication use as evident by the manufacturer s product data sheet - Sl. No. 28 of Notification No. 25/2005-Cus. dated 1.3.2005 - ....... + More
2018 (9) TMI 1155
Maintainability of petition - alternative statutory remedy existed - Section 128 of the Customs Act, 1962 - Benefit of N/N. 46 /2011 Cus dated 01.06.2011 - Case of petitioner is that the benefits already granted through the Notification No.46 of 2011 had been withdrawn mistakenly - import of Carbonless Paper Black Image and the same is classifiable under customs tariff heading 4809 - Held that - The institutional respects are to be maintained by ....... + More
2018 (9) TMI 1154
Jurisdiction power of DRI to issue SCN - Section 28 of the Customs Act, 1962 - Held that - Following the order in Forech India 2017 (12) TMI 984 - DELHI HIGH COURT , this appeal is allowed in part and the CESTAT would independently apply its mind to the question of jurisdiction and also decide the appeal on merits.
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