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Customs - Case Laws
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- 2019 (11) TMI 973
Period of limitation of 60 days for storing imported/exported cargo at Port - rent/usage charges for using the open space, covered space, containers, office accommodation, etc. - Validity of circular dated 31st August, 1998 - scales of rates prescribed vide Notification dated 4th November, 1993 - Past Clearance of import cargoes from Kandla Port - contentions raised by the appellant are that after the amendment vide Act 15 of 1997, applicable with effect from 9th January, 1997, in terms of Section 47A read with Sections 48 and 49 of the Port Trusts Act, only the Tariff Authority could have fixed the tariff/rent and the Traffic Manager could not have directly or indirectly fixed the said tariff, which the latter did by way of issuance of the impugned circular dated 31st August, 1998. Whether the impugned circular dated 31st August, 1998 wa....... + More
- 2019 (11) TMI 972
Imposition of penalty - Smuggling - Gold - appellant is accused of procuring illegally imported gold, handling the same and causing transportation thereof to the ultimate recipient Kawale in Mumbai - HELD THAT:- We regret to note that a high official like the Commissioner gives expression to his emotion in the order, in stead of making proper adjudication in accordance with law. In order to hold the appellant guilty, his involvement in the smuggling chain had to be stated, based on evidence or on presumption from the absence of it and, thereafter, on a proper application of the law the amount of penalty should have been considered. Regrettably, the Tribunal also fell into the same error endorsing the above finding of the Commissioner reducing the penalty. On what basis the penalty was being reduced was also required to be indicated with r....... + More
- 2019 (11) TMI 971
Grant of Bail - offence punishable under Section 135 of the Customs Act, 1962 - alleged smuggling of foreign marked gold bars to Mumbai from different cities of India, by domestic airlines - HELD THAT:- The statements of the applicants revealed that the applicants were aware of the contents in the parcel. Learned Counsel for the applicants vehemently denies having any knowledge, as there is no requirement to inspect the said parcels. Prima facie, it appears that the parcels were to be delivered to some local persons in Mumbai, through the applicants’ courier agencies. Whether or not the applicants had knowledge of the contents, is a matter which will be decided by the trial Court. Further detention of the applicants is not warranted - the applications are allowed and the applicants are enlarged on bail on specified terms & conditions.
- 2019 (11) TMI 970
Release of confiscated goods - Gold bars - silver ingots - acquittal in criminal proceedings - petitioner herein had predominantly raised a ground before this Court stating that they were acquitted of the criminal charges arising out of the issue pertaining to the confiscation proceedings and in view of the acquittal, they would be entitled for release of the confiscated goods - HELD THAT:- A mere order of acquittal in the criminal proceedings would not entitle the petitioner to seek for release of the confiscated goods, particularly in the light of the fact that the confiscation proceedings have become final. When the right of the petitioner to seek for release of the confiscated goods has finally been adjudicated by the Hon’ble Supreme Court, a mere reference to the acquittal orders, in favour of the petitioner, from the criminal ....... + More
- 2019 (11) TMI 969
Customs Broker License - Eligibility to appear for written examination prescribed for issuance of Customs Broker License - it is alleged that the petitioner had completed his Master’s Degree from a foreign University, but had not submitted any proof to the effect that Degree awarded is equivalent to M.B.A. Degree awarded by Universities recognised by UGC/AICTE - HELD THAT:- A plain reading of the conditions prescribed in CBLR, 2013 reveals that the aspiring applicants should be a graduate from a recognised University and should possess one of the qualifications prescribed under Regulation 5(f)(ii). Effectively, if the applicant possesses a professional degree such as Master’s degree, along with Graduation from a recognised University, he would be qualified to participate in the written examination subject to other qualificatio....... + More
- 2019 (11) TMI 968
Imposition of penalty - Seizure of goods - gold/gold jewellery - petitioner submits that the writ petitioner would be satisfied if the aforesaid amount realized by the Customs Department is refunded after deducting ₹ 20,00,000/- penalty that has been imposed on the writ petitioner - HELD THAT:- There is no disputation or disagreement before this Court as between both the Learned Counsel that the instant case stands covered by the earlier order and there is no disagreement that earlier order made by a Hon’ble single Judge has been given a legal quietus. It has not only been given legal quietus, but has been acted upon and refund after deducting penalty has also been given to the writ petitioner therein pursuant to the earlier order. Fourth respondent is directed to pay to the writ petitioner money realized by selling the consignment seized from the writ petitioner after deducting the penalty of ₹ 20,00,000/- imposed - petition disposed off.
- 2019 (11) TMI 967
Advance License Scheme - forged documents submitted to the licensing authority against ex-bond bills of entry - HELD THAT:- The marking ‘citizen fashion’ that was not incorporated in any of the documents of M/s Kirmi Exports does not indicate that the goods were not those of M/s Kirmi Exports and more particularly in the light of the report of the Directorate of Revenue Intelligence of non-conformity of seized goods with the three bills of entries referred to in the show cause notice. The alleged failure of the appellant to produce the customs attested copies of the packing list is not a significant pointer as the goods claimed to have been imported in 2006 were subject to verification after a gap of eight years. The discrepancies pointed out in verification report do not suffice to conclude that the goods are in conformity wi....... + More
- 2019 (11) TMI 966
Imposition of penalty on CHA u/s 112(a) of the Customs Act, 1962 - short paid duty paid along with interest and penalty on being pointed out - HELD THAT:- Once the original importer after being pointed out by the audit have paid the differential duty along with interest, there was no necessity to issue the show-cause notice under Section 28 of the Customs Act. Also, Department has not been able to bring any material on record to show that there is a aiding and abetting by the appellant to the importer - Further, in the impugned order no penalty has been imposed on the importer and penalty has only been imposed on the CHA under Section 112(a) of the Customs Act for abetting or aiding which is not established in the present case and therefore there is no justification for imposing the penalty on the CHA. Appeal allowed - decided in favor of appellant.
- 2019 (11) TMI 956
Process amounting to manufacture or not - Validity of N/N. 25/99-Cus., dated 28-2-1999 - import of parts of picture tubes for use in manufacture of Colour Picture Tubes at concessional rate of duty - Appellant received defective CPTs in addition to the material for manufacturing CPTs - It is the case of the appellant that since returned CPTs have been dismantled completely and converted into new CPTs, therefore, such activity amounts to manufacture - applicability of Rule 16 of the Central Excise Rules, 2002 - HELD THAT:- As per rule 16 repair activity undertaken by the appellant did not amount to manufacture, and therefore, the goods used for repair of CPTs were not eligible for concessional rate of duty under notification No. 25/99-Cus., dated 28-2-1999 as that exemption is available only for such goods which were used for the manufactu....... + More
- 2019 (11) TMI 908
Imposition of penalty by the Settlement Commission - Rejection of rectification application - error apparent on the face of record or not - misdescription and undervaluation of imported goods - signage materials - evasion of duty - Section 127B of the Customs Act, 1962 - HELD THAT:- Observing that, the petitioner had fully and truly disclosed it’s liability, and had deposited the same and cooperated with the proceedings, the Settlement Commission held that the petitioner was entitled to have the case settled, under Section 127C(5) of the Customs Act. Accordingly, the case was settled. Imposition of penalty - only contention, seriously advanced by Mr. A.K. Seth, appearing for the petitioner, was that the decision, of the Settlement Commission, to award a penalty to the petitioner, was vitiated, as it had been taken on the basis of an....... + More
- 2019 (11) TMI 907
Release of imported goods from Pakistan - rate of duty - Vires of N/N. 5/2019-Customs dated 16.02.2019 - clearance/release of their goods, imported/originating from Pakistan and detained at the customs station Attari Border - payment of duty applicable on the date/time of filing of Bill of Entry - stay of auction proceedings - HELD THAT:- Issue decided in the case of M/S RASRASNA FOOD PVT. LTD. VERSUS THE UNION OF INDIA AND ORS. [2019 (8) TMI 1400 - PUNJAB AND HARYANA HIGH COURT] where it was held that Without going into vires of impugned notification, it is held that all the Petitioners would be liable to pay duty as was applicable at the time of filing of bill of entry coupled with the fact of the imported goods having entered territory of India on 16.02.2019 prior to the issuance of the impugned notification. The Respondent shall relea....... + More
- 2019 (11) TMI 906
Valuation of imported goods - prohibited goods or not - import of old and used Digital Multifunction Printers/Devices - hazardous goods or not - rejection of transaction value -Confiscation - imposition of redemption fine and penalty - HELD THAT:- The issue decided in the case of PARAG DOMESTIC APPLIANCES, ATUL AUTOMATION PVT LTD, KETAN KAMDAR DIRECTOR VERSUS COMMISSIONER OF CUSTOMS COCHIN-CUS [2017 (10) TMI 812 - CESTAT BANGALORE] where it was held that the importation of the impugned goods is in violation of Import Policy of the relevant time and also of some of the conditions of Hazardous Waste Rules 2016. The violation of Hazardous Waste Rules is with reference to country of origin certificate. The impugned order confiscating the MFDs is not sustainable in law and therefore, we set aside the same and the impugned goods are allowed to ....... + More
- 2019 (11) TMI 905
Principles of Natural Justice - denial of cross-examination - right to cross-examine a deponent though the statement has been used to their detriment - whether the appellants had been placed on notice of proposal, along with reasons thereon, to reclassify the imported goods? - Valuation - rejection of transaction value. HELD THAT:- The proposal in the notice for rejection of declared value, which is empowered under the prescribed Rules, indicates an intent to redetermine the value on an accepted classification. The impugned order has not taken this proposal to its logical conclusion but resorted to section 14(2) of Customs Act, 1962 which is nothing but an alternative proposed in the notice. This alternative proposal should have been preceded by a proposal to reclassify the imported goods and such a proposal is markedly absent. The conclu....... + More
- 2019 (11) TMI 852
Classification of imported vessel - M V royal Sesa - classifiable under CTH 89019000 or under CTH 89059090? - benefit of N/N. 12/2012-Cus dated 17.03.2012 (Sr No 461) and N/N. 21/2012-Cus dtd 17.03.2012 - it was held in the case that The vessel M V Royal Sesa imported vide B/E No 006/JGD/12-13 dated 15.04.2013 is correctly classifiable under heading 89059090 and benefit of exemptions claimed is not admissible to them. HELD THAT:- Interference with the impugned order not required - appeal dismissed.
- 2019 (11) TMI 851
Imposition of penalty u/s 112(b) of the Customs Act, 1962 - Confiscation of goods - gold biscuits for foreign origin cut into two pieces - Nokia mobile phone - reliability on statements - HELD THAT:- As far as the statement made by the respondent no.2 Sujeet Kumar under Section 108 of the Customs Act, 1962 is concerned, the same would certainly not be hit by bar of admissibility under Section 25 of the Evidence Act, but the evidentiary value of such statement would also depend on various other factors. The statement under Section 108 of the Customs Act and its retraction are both required to be corroborated and proved - The same cannot be treated as substantive piece of evidence in terms of Section 3 of the Evidence Act, as it is not given by the witness and not subjected to cross-examination. It is also not given on oath. The Tribunal ha....... + More
- 2019 (11) TMI 850
Maintainability of appeal - issue relating to valuation - Section 130 of the Customs Act - HELD THAT:- We have perused the impugned order and all that the impugned order does is to remand the matter to the original adjudicating authority to decide the issue of jurisdiction after the Supreme Court decision in the case of Mangli Impex Limited Vs. Union of India is rendered and then proceed on merits by providing opportunity to the assessee of being heard. Petition disposed off.
- 2019 (11) TMI 849
Amendment of shipping bills - rejection of request of the petitioner for conversion of Advance Licence shipping bills to Drawback shipping bills - HELD THAT:- A Full Bench of the Supreme Court in the case of MOHINDER SINGH GILL & ANR. VERSUS THE CHIEF ELECTION COMMISSIONER, NEW DELHI & ORS. [1977 (12) TMI 138 - SUPREME COURT] considers a similar situation where the impugned order, in that case as well, was wholly non-speaking and did not contain any reasons in support of the conclusion - The observations of the Bench in the aforesaid matter are equally applicable to the case on hand, since R1, before me, has furnished reasons supplementing the impugned order only by way of counter. The first respondent will issue a notice to the petitioner calling upon it to appear for a personal hearing and pass orders de novo on the request of the petitioner for conversion of Advance Licence shipping bills to Drawback shipping bills - petition allowed.
- 2019 (11) TMI 848
Exemption from payment of CVD - srl. no. 67 of the N/N. 4/2006-CE dated 01.03.2006 - rejection of exemption on the ground that no end use certificate was produced by the appellant and unjust enrichment aspect has also not been satisfied - HELD THAT:- Since at this juncture, the appellant submits that relevant records will be submitted by it for verification, we are of the view that the matter should be remanded to the Learned Commissioner (Appeals) for verification of the documents/records and thereafter to decide the matter afresh. The matter is remanded to the Learned Commissioner (Appeals) for deciding the issue afresh - Appeal allowed by way of remand.
- 2019 (11) TMI 796
Seizure of contraband Gold - whether seized goods or not - confiscation - burden of prove - section 123 of CA - HELD THAT:- The appellant was unable to explain the source of the gold which was confiscated. Appeal dismissed.
- 2019 (11) TMI 795
Benefit of the Merchandise Exports from India Scheme [MEIS] - denial of export benefit on the ground that the exporter not having indicated its intention of claiming the benefit under the MEIS Scheme, the necessary verification of the export consignment was not done prior to its export, and a verification of the export consignment is now not possible - HELD THAT:- A perusal of the screen shot produced indicates that there are separate columns wherein the description of the goods, and the intention of the exporter to claim the export benefit, can be entered. Over and above this, there is another column requiring the exporter to indicate whether he intends to avail the benefit of the Export Benefit Scheme against which the default setting reads as “No” - the default setting in respect of a claim for the benefit of an Export Prom....... + More
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