Advanced Search Options
Customs - High Court - Case Laws
Showing 1 to 20 of 8539 Records
More information of case laws are visible to the Subscriber of a package i.e:-
Party Name, Court Name, Date of Decision, Full Text of Headnote & Decision etc.
- 2021 (4) TMI 526 - BOMBAY HIGH COURT
Benefit of advance authorisations - provisional release of seized goods - seeking assessment of Bills of entry - drawing samples of the goods in the containers to have tested at a laboratory - goods misdeclared or not - HELD THAT:- It appears that samples had accordingly been sent to one laboratory M/s. Geo Chem Laboratory and once again to JNCH laboratory, and that test results have also been known. With reference to the same, several contentions are being advanced on either side, including there is a request on behalf of the petitioner to draw samples once again contending that third portion of sample is not supplied to petitioner and to have tests carried as suggested by them, purporting to emphasize that in several tests can be carried out by which results would not be same, as contended by the revenue. There are several matters in di....... + More
- 2021 (4) TMI 432 - GUJARAT HIGH COURT
Seeking assessment of Bills of Entry - seeking clearance of such goods for home consumption on payment of custom duties to be assessed together with redemption fine - import of Natural Gold Ore Concentrates - HELD THAT:- The respondent-authorities are required to assess the Bill of Entry filed by the petitioners for quantity of 16,050 grams of Natural Gold Ore Concentrates imported at Air Cargo Complex at Ahmedabad on 29.01.2014 in view of the order passed by the CESTAT reducing redemption fine to ₹ 15 lacs and penalty of ₹ 10 lacs imposed under section 112(a) of the Customs Act, 1962 in respect of the confiscated consignment. The order of the CESTAT is confirmed by this Court by dismissing Tax Appeal and therefore, the order of the Tribunal has achieved finality as no appeal is filed by the department against such order befor....... + More
- 2021 (4) TMI 431 - KERALA HIGH COURT
Seeking permission to forthwith record their statements under Section 108 of the Customs Act, 1962 by video conferencing in investigations under Customs Act, 1962 by temporarily waiving their physical presence - HELD THAT:- In Poolpandi and Others Vs. Superintendent, Central Excise and Others [1992 (5) TMI 147 - SUPREME COURT] Supreme Court was pleased to reject the argument recorded in paragraph No.5 thereof claiming the presence of lawyer for active participation who could advise potential accused. The answer to the aforementioned objection has been given in the judgment SENIOR INTELLIGENCE OFFICER VERSUS JUGAL KISHORE SAMRA [2011 (7) TMI 910 - SUPREME COURT] wherein presence of an advocate at a visible but not audible distance was permitted which would not amount to any active participation of the advocate. The situation of Corona/COVI....... + More
- 2021 (4) TMI 428 - KARNATAKA HIGH COURT
Misuse of the Special scheme to promote export - some benefits which had already accrued to exporters under the EXIM Policy were taken away. - Validity and Scope of Notifications - Power to DGFT to amend the policy - Notifications are Retrospective or prospective - HELD THAT:- In view of the decision of the Supreme Court in DIRECTOR GENERAL OF FOREIGN TRADE AND ANOTHER VERSUS M/S. KANAK EXPORTS AND ANOTHER [2015 (11) TMI 80 - SUPREME COURT], the appeal is disposed of on same terms holding that Notification No. 48/2005 dated February 20, 2006 and Notification No. 8/2006 dated June 12, 2006 cannot be applied retrospectively and they would be effective only from the dates they were issued. The Order dated 29th September 2005 passed by the learned single Judge is set aside and the Writ Appeal is disposed of in the light of the decision of the....... + More
- 2021 (4) TMI 422 - MADRAS HIGH COURT
Warehoused goods - goods were not cleared within the time limit stipulated in Section 48 of the Customs Act, 1962, the customs authority proposed to auction the goods - contractual relationship and contractual liability - requirement to issue waiver certificate or not - HELD THAT:- It is well settled that no Court can issue 'Mandamus' contrary to law. The statutory authority cannot be restrained from discharging its statutory functions. In the case on hand, the customs authority had issued notice on 15.09.2020 calling upon the petitioner to clear the goods. In the counter affidavit, the customs authority has pointed out that though the customs authority could have issued first notice on the expiry of the 30th day, they chose to wait for about three months before issuing the notice. Since proper response was not forthcoming from th....... + More
- 2021 (4) TMI 410 - MADRAS HIGH COURT
Seeking re-export of imported goods - petitioner was carrying with him four mobile phones, which was considered to be in excess of permissible limit - failure to make a declaration under Section 77 of the Customs Act, 1962 - HELD THAT:- Whether a specific averment has been taken either in the representation or in the affidavit filed in support of the writ petition that immediately on landing, the petitioner did make a declaration under Section 77 of the Act. The learned counsel for the petitioner is unable to draw my attention to any such averment either in the representation or in the affidavit filed in support of the writ petition. Unless the person has legal right to seek consideration of one's representation, he cannot maintain a writ of mandamus - there are no ground to grant relief - petition dismissed.
- 2021 (4) TMI 367 - BOMBAY HIGH COURT
Star Trading House - Seeking clearance of Pigeon Peas for home consumption - valid registration of Advance Payment Certificate is there - perishable goods - change in status from free to restricted/ prohibited goods - Foreign Trade Policy 2015-2020 - HELD THAT:- Paragraph No.1.01 of chapter 1 of the FTP states that the FTP shall come into force with efect from the date of notifcation and shall remain in force upto 31.03.2020, unless otherwise specifed as stated; the said policy now stands extended upto 31.03.2021. Paragraph No.1.05 relates to transitional arrangements and clause (b) thereof states that in case of change of policy from 'free' to restricted / prohibited / state trading or otherwise regulated, the import / export already made before the date of such regulation / restriction will not be afected. It further states that....... + More
- 2021 (4) TMI 363 - MADRAS HIGH COURT
Maintainability of petition - writ petition dismissed on the ground that the appellant should invoke the appeal remedy available under the Statute - HELD THAT:- This appeal are not pure questions of law. There are several factual allegations, which have been set out in the show cause notice as well as in the Order-in-Original. This aspect of the matter had been noted by the learned Single Judge and it was observed in the impugned order that it would not be proper for the Writ Court to go into the disputed questions of fact and that this has been best left for the Appellate Authority for a decision. There are no good grounds to interfere with the impugned order. The time limit stipulated by the learned Single Judge for filing the appeal shall enure in favour of the appellant and the appellant is permitted to file the appeal before the Appellate Authority within two weeks from the date of receipt of a copy of this judgment - Appeal dismissed.
- 2021 (4) TMI 361 - MADRAS HIGH COURT
Maintainability of appeal - Revocation of CHA License - the proprietor of the respondent passed away - HELD THAT:- Nothing survives for adjudication in this appeal. Appeal disposed of as nothing survives for adjudication.
- 2021 (4) TMI 358 - MADRAS HIGH COURT
Levy duty with interest and penalty - diversion of due free imported capital goods - stand of the petitioners is that during the relevant time Covid-19 pandemic was prevailing, the office was closed and the notice that was sent by registered post was received only on 20.07.2020 - HELD THAT:- Some more time could have been granted to the petitioners herein. This Court has to take notice of the fact that the petitioners had paid the entire duty liability amount. Covid-19 was prevailing and the impugned orders have also been passed without hearing the petitioners herein. Even now the petitioners state that within a period of six weeks from the date of receipt of a copy of this order, the petitioners would pay the interest amount as quantified by the authorities. This undertaking is recorded. The petitioners are directed to pay the interest a....... + More
- 2021 (4) TMI 356 - MADRAS HIGH COURT
Direction to re-assess the goods in Bill of Entry - Refund the amount for missing pallet within a reasonable time frame - HELD THAT:- The Airport Authority of India was responsible for safe keeping of the imported goods as per Regulation 6(i) of the Handling Cargo in Customs Area Regulations, 2009. Airport Authority of India was the custodian of the imported goods as per Handling Cargo in Customs Area Regulations, 2009 - The imported goods were lost while in the custody of Airport Authority of India after assessment and payment of duty but before they could be physically delivered to the petitioner by the Airport Authority of India. In this case, the amendment sought for is based on the documents that were available before the import. Since the imported lost goods were never cleared, the petitioner was entitled to have the subject Bill of....... + More
- 2021 (4) TMI 314 - KERALA HIGH COURT
Refund claim redemption fine and penalty, since the demand was set aside - Revenue contended that the claim is unsupported by documents - applicability of time limitation - refund claim is after 14 years of alleged deposit - CEGAT did not direct refund of redemption fine and penalty - the consignment has been removed from the customs area and goods not available for confiscation. Refund is made by respondent without supporting documents - HELD THAT:- This ground is raised by the appellant without firstly taking note of the observation made by the Commissioner of Appeals in Annexure-B order wherein the claim of respondent with the documents available and produced by respondent has been accepted as sufficient for processing the claim of refund. The Department, if was desirous of challenging the said finding ought to have maintained an appea....... + More
- 2021 (4) TMI 312 - MADRAS HIGH COURT
Recording of investigation by way of videography - validity of summons issued - Smuggling - seizure of 15 kgs of gold - HELD THAT:- A Committee of experts appears to have been constituted to prepare a road map and standard operating procedure, and the response of various States have been sought. Central investigation agencies are also said to have supported this concept. After taking into account all these aspects, the Bench records that a centrally driven plan of action is the right approach and the plan of action should be implemented in a phased manner with a milestone based review mechanism. Supreme Court in D.K.Basu [1996 (12) TMI 350 - SUPREME COURT] wherein the earlier directions that CCTV cameras be installed in all police station and prisons was made. In addition, an oversight mechanism was also directed to be created where an in....... + More
- 2021 (4) TMI 265 - MADRAS HIGH COURT
Amendment of bills of entry (b/e) - Section 149 of the Customs Act, 1944 - Change of GST Numbers of unit located in different location - argument put forth by the revenue in that case was that, only such documents that were already on record with the respondents could be taken into account to correct the error, if at all and no other documents may be admitted for that purpose - whether the limitation of the technology available at the end of the respondent can stand in the way of the petitioner obtaining substantial relief? - HELD THAT:- The goods have already been cleared for home consumption and thus no amendment may be made, would fall in the face of the proviso to Section 149 which imposes a condition to be satisfied by an importer if he requests amendment after the goods have been cleared. The imposition of the condition itself means....... + More
- 2021 (4) TMI 230 - DELHI HIGH COURT
Interest for delayed remittance of refund on account of IGST - HELD THAT:- While granting refund to the petitioners, the petitioners will be granted interest at the rate of 7% simple, from the date, when the shipping bills were filed by them, till the date of actual refund, which, in this case, ought not to go beyond 26.04.2021. Petition disposed off.
- 2021 (4) TMI 229 - MADRAS HIGH COURT
Principles of Natural Justice - opportunity of cross examination of a person upon whom reliance is placed by the Officer in finalising the impugned assessment - HELD THAT:- The appellate authority has passed an order on 10.03.2021 allowing the appeal of the petitioner to the effect that the principles of natural justice will have to be complied with and the Assessing Authority should grant an opportunity of cross examination to the petitioner prior to finalization of assessment. A copy of this order is placed on file. The impugned order has no legs to stand, since it has, admittedly, been passed without affording an opportunity of cross examination to the petitioner and the same is set aside - Let the petitioner be afforded an opportunity of cross examination, heard in full and an order of assessment be passed denovo within a period of six (6) weeks from today - Petition allowed.
- 2021 (4) TMI 183 - MADRAS HIGH COURT
Attachment of Bank Accounts - Duty Drawback - service of Order-in-Original - change of address - HELD THAT:- The petitioner must have written to the second respondent about the change of address and requested the second respondent to send communications in future to the said address. Such an exercise was not undertaken by the petitioner. The third respondent is directed to withdraw ₹ 98,857/- from the petitioner's bank account and remit the same to the second respondent. This amount will be adjusted towards pre-deposit that the petitioner has to make for filing the statutory appeal. The petitioner is said to have received on 26.03.2021 the impugned Order-in-Original dated 22.09.2020. The petitioner shall file an appeal within a period of sixty days therefrom - Since the amount of ₹ 98,857/- from out of the petitioner's....... + More
- 2021 (4) TMI 135 - MADRAS HIGH COURT
Seeking provisional release of goods - waiver of demurrage, rent and detention charges - whether the direction given by the customs authority waiving the warehouse rent is valid or not? - customs cargo services provider or not - HELD THAT:- Clause 2(1)(b) of the Handling of Cargo in Customs Areas Regulations, 2009, defines the “Customs Cargo Services provider” as meaning any person responsible for receipt, storage, deliver, dispatch or otherwise handling of imported goods and export goods and includes a custodian as referred to in section 45 of the Act and persons as referred to in sub-section (2) of Section 141 of the said Act - In the case on hand, the goods imported were very much in the custody of the warehousing entity. Therefore, even a plain meaning of the aforesaid provision would clearly lead one to the conclusion tha....... + More
- 2021 (4) TMI 83 - MADRAS HIGH COURT
Classification of imported consignment - two-sided coated paper in rolls - one-sided coated paper in rolls - goods freely importable or not - second respondent entertained a doubt that the imported goods are “stock lots” and seized them - petitioner seeking their clearance on the ground that the consignments cannot be considered as 'stock lots' - seeking release of seized goods. Whether the goods imported by the petitioner can be termed as a stock lot? - HELD THAT:- This expression in normal parlance refers to those goods whose transaction value is less than the market value as they were purchased during clearance sale or distress sale. But in the case on hand, the expression bears a different connotation altogether. The Director General of Foreign Trade has ascribed a particular meaning to this term in their trade not....... + More
- 2021 (4) TMI 71 - MADRAS HIGH COURT
Confiscation - penalty - Gold Bars - noticee not permitted to cross examine the co-noticees, even though their statements recorded under Section 108 of the Customs Act were relied upon - violation of principles of natural justice - HELD THAT:- It was held in the case of S. RAJENDRAN VERSUS THE JOINT COMMISSIONER OF CUSTOMS, ADDL. DIRECTOR AND DEPUTY DIRECTOR [2019 (1) TMI 1868 - MADRAS HIGH COURT ] that such a right is not available. Since the impugned order is appealable, the petitioner are permitted to file an appeal before the appellate authority - petition dismissed.