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Customs - Case Laws
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- 2019 (9) TMI 677
SEZ unit - Amendment in shipping bills - MEIS benefit - Section 149 of the Customs Act, 1962 - HELD THAT:- As far as examination of the consignment is concerned during the relevant time, there was no provision for physical examination of the cargo exported from SEZ unit under MEIS Scheme and that requirement was incorporated only on 19.09.2018 vide Notification G.S.R. No. 909 (E) dated 19.09.2018. Further, the entire export took place prior to incorporation of the physical examination requirement. Further, in the case of SEZ, the entire operations are under the control of Development Commissioner and the officers of the Customs posted therein and they can easily verify the entire records but the same was not done in this case. The impugned order denying the amendment of the Shipping Bills is not sustainable in law - Appeal allowed - decided in favor of appellant.
- 2019 (9) TMI 652
Refund of provisional assessed duty deposited under protest - period of limitation - condonation of delay - HELD THAT:- Delay caused in filing the court fee as well as delay in filing affidavit of valuation is condoned - application disposed off.
- 2019 (9) TMI 651
Valuation of imported goods - import of HSS Drills - rejection of declared value - enhancement of value - re-assessment done without following the procedure - Commissioner (Appeals) directed the revenue to conduct audit - Section 17(6) of the Customs Act, 1962 - HELD THAT:- On going through the records of the case, it is seen that the value of the goods imported vide Bill of Entry No. 5500405 dated 19/12/2011 has been increased and the Respondents have cleared the goods by paying duty of ₹ 8,59,459. However, it is not clear as to whether the Respondent have contested the loading of the value or whether duty has been paid under protest. Further, it is not coming forth by records whether the provisions of Section 17(5) of the Customs Act, 1962 have been complied with or otherwise. From a plain reading of the provisions of Section 17(6....... + More
- 2019 (9) TMI 598
Prayer of petitioner to be interrogated in the presence of an Advocate - service of notice u/s 108 of CA - HELD THAT:- The Supreme Court in the case of VIJAY SAJNANI & ANR. VERSUS UNION OF INDIA & ANR. [2012 (4) TMI 706 - SUPREME COURT] has directed that during interrogation of the petitioner(s), his/their counsel would be allowed to be present within visible distance, but beyond hearing range. The petitioner would be interrogated in presence of an advocate at a visible, but not audible distance in relation to the interrogation by the Officers of the DRI in accordance with the directions given by the Hon'ble Supreme Court in Vijay Sajnani - it is also directed that the proceedings be video-graphed. Petition disposed off.
- 2019 (9) TMI 597
Permission to petitioner to have an advocate at visible but not audible distance during his interrogation by the Officers of the Directorate of Revenue Intelligence (DRI) - HELD THAT:- The Supreme Court in the case of VIJAY SAJNANI & ANR. VERSUS UNION OF INDIA & ANR. [2012 (4) TMI 706 - SUPREME COURT] has directed that during interrogation of the petitioner(s), his/their counsel would be allowed to be present within visible distance, but beyond hearing range. The petitioner would be interrogated in presence of an advocate at a visible, but not audible distance in relation to the interrogation - the proceedings directed to be video-graphed - petition disposed off.
- 2019 (9) TMI 596
Import of one used motor cycle under Transfer of residence (TR) facility - non-fulfillment of condition for availing the relaxation from import conditions - under-valuation - second adjudication proceedings initiated vide impugned order related to house hold items brought by appellant - HELD THAT:- In the case of house hold items they were subject to adjudication and released on payment of fine and penalty then the second adjudication proceedings initiated by the impugned order related to house hold items are not sustainable in law. Further, the appellant has proved on record that he is entitled to claim the benefit of TR because as per the Import Policy, the appellant is entitled to bring vehicle after staying abroad for the minimum period of 2 years - In the present case, the appellant has proved that he is staying abroad for the last m....... + More
- 2019 (9) TMI 595
Rebate - Whether the petitioner is entitled to rebate of duty under Rule 18 of the CER, having availed of the benefit of N/N. 93/2004-Cus dated 10th September, 2004 issued u/s 25 (1) of the CA, 1962? - It was held in the case that Once an export transaction has been used for seeking discharge of Advance Authorizations issued under the CA, the same export transaction cannot be used for seeking rebate of duty under CER, as the rebate, in this case, is subject to the conditions and limitations, as specified in Notification No.93, which clearly requires that ‘the facility under Rule 18 or Sub-rule (2) of 19 of CER, 2002’ ought not to have been availed. HELD THAT:- No case is made out to interfere with the impugned order(s) passed by the High Court - SLP dismissed.
- 2019 (9) TMI 539
Extension of anti-dumping circumvention duty - Relevant date of imposition - import of Cold-rolled Flat products of width not covered under customs notification dated 11 December 2015 originating in or exported from China PR, Japan, Korea, European Union, South Africa, Tiwan, Thailand and USA - validity of imposition of ADD on the PUI from the date of publication of the notification on 24 October, 2017 and not retrospectively from the date of initiation of the anti-circumvention proceedings on 19 February, 2016 - Rule 5 of the Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995. HELD THAT:- Section 9A (1) of the Tariff Act empowers the Central Government to impose anti-dumping duty. Section 9A (1A) of the Tariff Act deals with circumvention of anti-....... + More
- 2019 (9) TMI 538
Imposition of penalty u/s 112(a) and 114AA of CA - Misdeclaration of imported goods - Firecrackers - prohibited goods or not - role attributed by the Revenue to the present appellant is that he filed the online bill of entry for the said import and as such must have been aware of the fact that the goods were being declared - HELD THAT:- The use of the expression ‘must have’ is indicative of the fact that Adjudicating Authority is not sure about the role played by the said appellant. Otherwise also the filing of online bill of entry by itself cannot be held to be punishable offence unless Revenue produce evidences to establish that the person concerned, by his active involvement, aided and abated the importer. There is no justifiable reasons to impose penalty upon the appellant - appeal allowed - decided in favor of appellant.
- 2019 (9) TMI 537
Recovery of Customs Duty - Section 143 (3) readwith Section 142 of the Customs Act, 1962 - the basic ground on which the customs duty has been confirmed and ordered for recovery, is for the reason that the appellant have failed to adduce the evidence of fulfillment of their export obligation under advance authorization - HELD THAT:- The claim of the appellant that they have fulfilled the export obligation with regard to the advance authorization dated 10 January 2013 and, therefore, there is no cause for demanding customs duty against the duty free imports effected by them under the above-mentioned advance authorization - it will be proper if the original Adjudicating Authority considers the claim made by the appellant regarding fulfillment of the export obligation and decide the matter afresh. Matter remanded for denovo adjudicating for taking into account the claims of export obligation fulfillment made by the appellant - appeal allowed by way of remand.
- 2019 (9) TMI 536
Valuation - duty on remnant Aviation Turbine Fuel (ATF) in the Aircraft at the time of its conversion from international sector to domestic sector - Determination of insurance, freight and landing charges required to be added to the IOC price (the basis for payment of duty) for determination of assessable value of remnant ATF in the aircraft at time of conversion from international to domestic run - demand of differential duty alongwith interest and penalty - Scope of Rule 10(2) of the Custom Valuation (Determination of Price of Imported Goods) Rules, 2007- Scope of Rule 10(2) of the Custom Valuation (Determination of Price of Imported Goods) Rules, 2007 - extended period of limitation - Confiscation - contrary views. HELD THAT:- Since there are contrary views to the view earlier taken by the coordinate benches of tribunal, we refer the m....... + More
- 2019 (9) TMI 478
Valuation of imported goods - rejection of declared value - alleged forgery of market enquiry - HELD THAT:- There is some element of truth in the contentions of the petitioners that the Market Inquiry Report dated 31.05.2012 (P-2) is possibly forged, however, we do not find it appropriate to decide the issue while exercising writ jurisdiction under Article 226 of the Constitution. Further, the Tribunal consisting of two members (Member Judicial and Member Technical) would be quite competent to deal with all the issues raised by the petitioners for proper adjudication. It is also conceded that at present the Tribunal is available at Chandigarh, therefore, there seems to be no difficulty for the petitioners to approach the Tribunal. The petitioners are relegated to file their appeals before the CESTAT, Chandigarh and if the appeals are file....... + More
- 2019 (9) TMI 434
Detention of imported goods - Digital Multifunction Machines (DMM) - prohibited/restricted goods or not - non-compliance with the requirement of producing Extended Producers (EPR) certificate as per E-waste Management Rules (EMR), 2016 - case of petitioner is that the broad classification or entry under which the goods are imported comes under ‘restricted’ category but not ‘prohibited’ category? - section 110 of CA. HELD THAT:- The inspection of goods imported under the Bill of Entry has not been taken so far by the respondent. There is a serious dispute on whether the subject goods comes under ‘restricted’ category or ‘prohibited’ category under various Enactments, Rules and Regulations referred to above. This Court, without determination on the aspect by the authorities in accordance with ....... + More
- 2019 (9) TMI 433
Validity of Detention order - smuggling - Gold of Foreign Origin - confessions obtained under Section 108 of the Customs Act, 1962 - HELD THAT:- A perusal of grounds of detention and in particular paragraph 7 thereof, clearly reflects that, it is completely bereft of any material expressed therein for the Detaining Authority to arrive at the conclusion to the effect that ‘there is immediate possibility of your release from judicial custody’. Further, as is axiomatic from a reading of the same paragraph, the Detaining Authority was aware that the detenus were in judicial custody at the Presidency Correctional Home, Alipore, Kolkata, at the time of passing of the impugned order. In the absence of cogent material, the statement in the grounds of detention regarding the alleged imminent possibility of the detenus’ coming out....... + More
- 2019 (9) TMI 432
Valuation of goods - Aluminium scrap - enhancement of value based upon the NIDB data - HELD THAT:- The enhancement stands set aside by Commissioner (Appeals) by referring the earlier matters of the same assessee in which case such assessments were set aside. Appeal dismissed - decided against Revenue.
- 2019 (9) TMI 431
Condonation of delay of 99 days in filing appeal - HELD THAT:- It is mentioned in the Misc. Application that the appeals could not be filed within due date owing to un-avoidable circumstances. It is also submitted that the delay is bonafide and un-intentional and accordingly, prayed for condonation of delay - In view of the submissions as mentioned in the Misc. Applications, the delay in filing both the appeals before the Tribunal is condoned. Permission for withdrawal of appeal - monetary amount involved in the appeal - Appellant-Revenue has prayed for withdrawal of their appeals in terms of litigation policy vide Board’s instruction being F.No.390/Misc./163/2010-JC (17.12.2015) dated 17.12.2015 - HELD THAT:- The prayer of the Revenue is allowed and the appeals are dismissed as withdrawn under National Litigation Policy. Application disposed off.
- 2019 (9) TMI 410
Validity of the approach of the the revenue officers to wait till the last day of the period of limitation and to decide whether to file an appeal or not at the last moment - Non-implementation or non-compliance of Ext.P11 final order - direction to respondent to issue detention certificate as per Regulation 6(1) of Handling of Cargo in Customs Area Regulation 2009 - waiver of demurrage charges from the Warehouse Corporation - suitable compensation for the alleged loss and damage suffered by the petitioner on account of depreciation value of subject goods and detaining the goods for unreasonable long period - defence of respondent is that there cannot be a direction to release or comply Ext.P11 final order before the period available for statutory remedy of appeal expires. HELD THAT:- This Court is constrained to observe that the responde....... + More
- 2019 (9) TMI 398
Advance Authorization Scheme - non-fulfilment of export obligation - supplies made to SEZ units - non-furnishing of bill of export - acceptance of Merchandise Export from India Scheme (MEIS) for issuance of MEIS scrip for the exports - exports made in 2015-16 and 2016-17 - It is the grievance of the Petitioner that after having held that the Petitioner has fulfilled the export obligation, the Additional Director General of Foreign Trade should have allowed the Petitioner’s appeal - HELD THAT:- In the present case, there is no dispute that Respondent No.3- Additional Director General of Foreign Trade who passed the impugned order was satisfied that the Petitioner has fulfilled the export obligation but he denied the benefit of export obligation to the Petitioner only on the ground of non-furnishing of bill of export. This view taken ....... + More
- 2019 (9) TMI 397
Imposition of penalty u/s 112(a) of the Customs Act, 1962 - redemption fine - classification of imported goods - import of Non Alloy material - Alleged mis- declaration of imported goods - whether the goods imported fell within Alloy Steel as per IS 7598:1900? - maintainability of appeal - appropriate forum - HELD THAT:- No question of law arises under Section 130 of the Act for consideration by this court - the Assessee ought to have approached the Departmental Authorities for waiver of the penalty and in such circumstances, in view of a very low and marginal difference of the chemical material (Boron) content in the goods imported and that too is one of several components and that other parameters as given in the Laboratory Report being within limit is not disputed by the learned counsel for the parties, would bring the commodity in que....... + More
- 2019 (9) TMI 364
Non-speaking order - order set aside on the ground of laches, since it was belatedly disposed without adhering to the time limit stipulated in the Circular of the Department - Circular No.732/48/2003-CX., dated 05.08.2003 - Classification of imported goods - pepper - case of the petitioner is that as per the four Bills of Entry, the importer has classified natural pepper under Tariff item 33021010 in two Bills of Entry and Tariff item 33021090 in the other two Bills of Entry - HELD THAT:- Since the respondent had not given the reasoning as to why these tariff items will not be applicable to the description of their product has not been specified in the impugned order, it would amount to a non-speaking order - It is no doubt true that the respondent had chosen to rely on Rule 2B of the General Rules by interpretation of the first schedule ....... + More
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