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Customs - Appellate Tribunal - Case Laws
Showing 1 to 20 of 61 Records
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2023 (3) TMI 1287
Refund of 4% CVD - time limitation - main argument of Department is that when the period of three months is computed from the date of receiving the Order-in-Original by the reviewing authority, the review orders passed are well within time - HELD THAT:- As per Sub Section (2) of Section 129 D of Customs Act, 1962, the review authority has to examine the decision or order passed by adjudicating authority so as to satisfy the legality or propriety of such decision or order and has to pass a review order directing the department to prefer an appeal before the Commissioner (Appeals). Sub Section (3) of Section 129 D provides that every such order under Subsection (2) shall be made within a period of three months from the date of communication of the decision or order passed by the adjudicating authority. It cannot be understood why the Depart....... + More
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2023 (3) TMI 1286
Valuation for the purpose of CVD - Levy of differential Additional Duty of Customs - institutional buyer - should the additional duty of customs be assessed as per Section 4 or Section 4A of the Central Excise Act? - if assessment is done under Section 4A if Rs. 2,100/- can be taken as RSP? - demand of interest and imposition of penalty under Section 112 - Circular dated 11 March 2016 issued by the CBEC. HELD THAT:- It is an institutional consumer because it uses the STBs to provide service to the subscribers. Therefore, the bulk of STBs purchased by Dish TV cannot be considered as having a retail sale nor can the price of Rs.2,100/- be called Retail Sale Price. There can be retail price only if the STBs are sold to the ultimate consumer. In this case since the goods are not sold to the consumer there cannot be a retail sale price. The pr....... + More
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2023 (3) TMI 1216
Validity of review order - Period of limitation - date of receipt of order to be review - appeals dismissed on the grounds of limitation holding that the review order as required under Sub Section (2) of Section 129D of Customs Act, 1962 has been passed beyond the period of three months as envisaged in Sub Section (3) of Section 129D of Customs Act, 1962 - three months ought to have been computed from the date of receiving the Order-in-Original by the Reviewing Authority or not - HELD THAT:- The strong inference that can be drawn is that there was no evidence available to establish as to the date on which the Order-in-Original was received by the Reviewing Cell and apparently there is a delay in passing the review order. The Commissioner (Appeals) has taken all effort to call for the files to check the date of receiving the order by the R....... + More
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2023 (3) TMI 1215
Valuation of imported goods - inclusion of fee of EURO 40,000 for transfer of technical knowhow in the assessable value on import of new capital goods - whether the order passed by the Deputy Commissioner, Special Valuation Branch directing to modify the order so as not to include the technical knowhow fee to the assessable value of imported goods is legal and proper? HELD THAT:- The collaboration agreement has been perused and it is found that the transfer of knowhow and related technical assistance was not a condition for sale of the capital goods. The Hon’ble Apex Court in the case of J.K. Corporation Ltd. [2007 (2) TMI 1 - SUPREME COURT] held that Any amount paid for post-importation service or activity, would not, therefore, come within the purview of determination of assessable value of the imported goods so as to enable the a....... + More
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2023 (3) TMI 1179
Smuggling - 7,000 Kgs of Black Pepper - foreign origin goods or not - burden to prove - confiscation alongwith penalty - HELD THAT:- Admittedly, the Consignment of 7,000 kgs of Black Pepper were being transported under proper GST Invoices, E-Way Bills and under proper Consignment Notes. The seizure also was affected, not in any border area, but after traveling for three to four days from the place of origin i.e. Mizoram. The Appellant has demonstrated that all the transactions were carried through proper banking channels. The Seizure Report has provided the two witnesses. From the signatures, it looks as if they were not well educated, there is no detail of their address. The Recorded Statements on their own fail to corroborate the Department’s case. When any statement is recorded under Section 108, it has been clarified by the High....... + More
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2023 (3) TMI 1178
Benefit of exemption from duty - Classification of imported goods - 12V SMPS consisting of Main PCB, lightening protector, DC/AC cables, fuse/fuse holders and others - Customs Notification No.21/2005-Cus. dt. 1.3.2005 and Notification No.6/2006-CE dt. 1.3.2006 - goods sold on High Sea Sale basis - to be classified under CTH 85299090 or under CTH 85049090? Whether SMPS is an integral part of IFWT so as to make the parts of SMPS to be part of IFWT? - HELD THAT:- SMPS is intended to be used in Float-cum-charge mode as a regulated DC power source. It is simply an electrical power supply that incorporates a switching regulator to convert the electrical energy more efficiently. Though the UPS used for computers also do the same function, UPS has back up facility which is lacking in the case of SMPS. From the specifications, function and use, it....... + More
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2023 (3) TMI 1177
Revocation of Customs broker licence - dismissal of request for cross-examination - regulation 22(7) and 20(1) of Customs House Agents Licensing Regulations (CHALR), 2004 - HELD THAT:- It certainly fails in appeal to logic and reason that a licence, issued under the Customs House Agents Licensing Regulations, 2004 that has been revoked by competent authority accompanied by forfeiture of security deposit, can, in the same metaphorical breath, be revived by the same authority for being subjected to revocation and forfeiture of deposit once again. Nor can it don the saving grace of rational purpose in such sequential detriment unless, at best, it had occurred to the licensing authority that one of the two erasures lacked sufficient foundation to sustain or, at worst, that ‘customs brokers’ are fair game for whimsical scattering o....... + More
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2023 (3) TMI 1132
Seeking refund of the excess additional duty of customs paid - period 26.03.2015 to 22.06.2015 - application was filed beyond the period of one year and hit by time limitation or not - principles of unjust enrichment - HELD THAT:- It is undisputed that the issue was decided by the Hon’ble High Court of Delhi in its judgement dated 06.08.2018 and the matter was remanded to the original authority to decide the refund on merits. It is also evident from the judgment that the question of limitation was asserted by the Revenue before the High Court and it was not accepted. Therefore, there was no error on the part of either the Assistant Commissioner or the Commissioner (Appeals) in sanctioning the refund without considering the limitation as both authorities were bound by the order of the Delhi High Court. Unjust enrichment - HELD THAT:-....... + More
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2023 (3) TMI 1131
Classification of imported goods - import of 3040 pieces of Manual Breast Pump, Electric Breast Pump and Conduit Connector Cover for medical use - classifiable under CTH 9018 or under CTH 3926 - HELD THAT:- The heading of chapter 9018 provides instruments and appliances used in medical, surgical, dental or veterinary sciences including scientigraphic apparatus, other electro medical apparatus and sight testing instruments. The breast pump does not fall in any of the categories under the chapter heading. They are not used to perform any specialized surgical procedure nor is used by any medical practitioner. They are simple devices for self use to facilitate the lactating mother in discharge of breast milk as per their convenience. The goods do not require any medical supervision and are available in the market without any prescription. The....... + More
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2023 (3) TMI 1130
Seeking restoration of appeal - application for restoration of appeal has been filed after more than six years - seeking recall of order - in a related matter which was the cause of initiation of action in these proceedings has now been remanded by the Tribunal to the Commissioner - HELD THAT:- There was no infirmity in the final order passed by this Tribunal based on the circumstances available on that date. Having passed the Final Order, this Tribunal has became functus officio. If the appellant was aggrieved by the final order the proper course of action could have been to file an appeal. Simply because in a related matter which was the cause of initiation of action in these proceedings has now been remanded by the Tribunal to the Commissioner, the final order does not become invalid and we find no ground to recall our final order and ....... + More
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2023 (3) TMI 1084
Confiscation - penalty - Smuggling - Foreign marked gold bars - gold ornaments - cash - burden to prove - retraction of statements - cross examination on whose statements the whole case is based, were not provided - HELD THAT:- It is inconceivable that the officer recording the statement had these details. It suggests that the statements were voluntary. These statements also indicate the appellant’s relationship with Deepak Handa and that the appellant would sell gold to Deepak. The retraction does not indicate what part of the statement recorded by the officers was incorrect and what the truth is- his personal details, the fact that he would sell gold to Deepak or the nature of the seized gold. If officers had compelled him to write incorrect facts, the retraction should have brought out the correct facts - If one has legitimately ....... + More
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2023 (3) TMI 1083
Refund of SAD - rejection of refund claim for the reason that the claims were filed beyond one year from the date of payment of duty and hence were time-barred as per condition 2 (c) of the notification - HELD THAT:- The Commissioner (Appeals), by the impugned orders, allowed appeals of the respondent relying on the judgment of the jurisdictional Delhi High Court in SONY INDIA PVT. LTD. VERSUS THE COMMISSIONER OF CUSTOMS [2014 (4) TMI 870 - DELHI HIGH COURT] in which the it was held that the notification must be read down insofar as it places the restriction of one year for filing the refund claim. Revenue filed these appeals on the ground that in another case of Wilhem Textiles India Pvt. Ltd. [2016 (9) TMI 1370 - DELHI HIGH COURT], involving the same issue, Revenue’s appeal to Delhi High Court on the same issue was dismissed and R....... + More
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2023 (3) TMI 1082
Refund of SAD - Time Limitation - rejection of refund claim on the ground that the review order as required under Sub Section (2) of Section 129 D of Customs Act, 1962 has been passed beyond the period of three months as envisaged in Sub Section (3) of Section 129 D of Customs Act, 1962 - HELD THAT:- As per Sub Section (2) of Section 129 D of Customs Act, 1962, the review authority has to examine the decision or order passed by adjudicating authority so as to satisfy the legality or propriety of such decision or order and has to pass a review order directing the department to prefer an appeal before the Commissioner (Appeals). Sub Section (3) of Section 129 D provides that every such order under Subsection (2) shall be made within a period of three months from the date of communication of the decision or order passed by the adjudicating a....... + More
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2023 (3) TMI 1081
Confiscation of imported goods - barge - rejection of declared value under rule 12 of Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 - section 28 and section 114A of Customs Act, 1962 - HELD THAT:- It is found that the adjudicating authority has incorporated facts, not suitably tested by offering opportunity to challenge, which is anathema to just and fair adjudication. The deficiency in not placing the appellants on notice of these allegations would need to be remedied and it is only by a fresh adjudicating process that the factual position may be established. As pointed out by Learned Council, the restricted framework of section 28 and section 114A of Customs Act, 1962 would have to be adhered to in in the fresh proceedings. The adjudicating authority is also obliged to explain the different positions adopted f....... + More
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2023 (3) TMI 1080
Valuation of imported goods - 100% Non-Textured Polyester Lining Falling - Mix Lot of 100% Polyester Knitted Fabrics - to be classified under CTH 54076190 and CTH 60053200 of the Customs Tariff Act, 1975 or not - redetermination of value of goods as per NIDB data under Rules of Customs Valuation Rules, 2007 and assessed bills of entry - benefit of Notification No. 30/2004-CE dtd. 19.07.2014 as amended by Notification No. 34/2015-CE dtd. 17.07.2015 - HELD THAT:- Section 14 of the Customs Act, 1962 read with Customs Valuation Rules makes it abundantly clear that transaction value in the ordinary course of commerce is to be taken as the assessable value. The Customs Valuation Rules outlines the step-by-step methodology to be adopted for re-determination of the assessable value in certain cases. The primary requirement for re-determination of....... + More
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2023 (3) TMI 1019
Classification of imported goods - seamless tubes and pipes - to be classified from CTH 75051220 to CTH 72189910? - applicability for Sr. No. 384 of Notification No. 50/2017 dated 30.06.2017 - whether the requirement of sub heading 1 (b)(i), 1 (b) (ii) and 1 (b) (iii) have to be satisfied together or independently? HELD THAT:- Between sub heading note 1 (b) (i) and 1 (b) (ii) there is no mention of “and” or “or”. Between sub heading 1 (b) (ii) and 1 (b) (iii) there is specifically mention of word “or”. Interpreting the above text the revenue has come to the conclusion that to qualify as nickel alloy sub heading note 1 (b)(i) has to be mandatory satisfied along with the conditions specified in sub heading note of 1 (b) (ii) or condition specified in sub-heading note 1 (b)(iii) - it is apparent that whene....... + More
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2023 (3) TMI 959
Valuation of imported goods - Enamelled Aluminum Wire - re-determination/enhancement of the transaction value based on the LME price - reliability of NIDB data - NIDB data comparison pertained to Braiding Wire of Aluminium Alloy - HELD THAT:- It is found that the impugned orders passed by the ld. Commissioner suffer from legal infirmity inasmuch as the comparison offered based on NIDB Data is with reference to an altogether different product viz. Braiding Wire of Aluminium Alloy and therefore, it certainly cannot be considered as identical or similar goods, viz. Enamelled Aluminum Wire. Also reliance placed by the Ld. Çommissioner on NIDB Data relating to import of some Aluminium Magnesium Alloy Wire imported at Nhava Sheva can also not offer a realistic comparison of identical goods as they do not match in terms of the description....... + More
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2023 (3) TMI 958
Eligibility for exemption notification - Benefit subject to the condition of manufacture - Notification no 30/2004-CE dated 9.7.2004 as amended by N/N. 34/2015-CE dated 17.7.2015 - additional duty of Customs - case of the appellants is that they are entitled to the benefit of the exemption notification even after the amendment on 17.7.2015 and it is the case of the Revenue that the appellants are not entitled to this benefit after the amendment. Whether or not the appellants would be entitled to the benefit of the exemption notification 30/2004-CE dated 9.7.2004 as amended by Notification No. 34/2015-CE dated 17.7.2015 read with the explanation dated 21.7.2015? HELD THAT:- Before 17.7.2015, the only condition in the exemption notification was that no CENVAT credit should have been availed on the inputs used in manufacture of the goods. It....... + More
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2023 (3) TMI 957
Suspension of the customs broker licence - appellant did not verify the antecedents of the exporter by visit to his premises and also that there was difference in declared value of the export goods and value arrived at by Market survey - failure to ascertain the correct value of the export consignments - failure of the appellant to verify the antecedents. The appellant’s first contention is that there was undue delay in issuing the impugned order considering that the alleged irregularity took place on 26.06.2021 and the suspension order was issued only on 14.10.2022 - HELD THAT:- Simply because a suspicion has arisen in a particular case it is not a sufficient ground to suspend the licence of the customs broker who handled such imports/exports. Only after necessary enquiry, and investigation if a prima facie case is found against th....... + More
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2023 (3) TMI 956
Revocation of Customs Broker License - forfeiture of security deposit - levy of penalty - export of prohibited goods (red sanders logs), declaring it as VAT BLUE 20 - appellant’s submission was that the Shipping Bill was not filed by it or with its knowledge or consent - HELD THAT:- It is undisputed that the appellant had not filed the Shipping Bill at all and the exporter in whose name the Shipping Bill was filed was not its client. Therefore, if the exporter violated laws and attempted to smuggle out red sanders, by no stretch of imagination can the appellant be faulted. To come to such a conclusion, it must be presumed firstly that the exporter was the appellant’s client (which it was not) and that the appellant was aware that the Shipping Bill was filed (which it was not), that the appellant was aware that the exporter vio....... + More
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