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Showing 1 to 20 of 6839 Records

  • 2018 (8) TMI 967

    Confiscation - Gold - stand taken by the first respondent was that the articles were confiscated not from the petitioner but from the second respondent/Southern Gold Pvt.Ltd., and that only they would be allowed to obtain release of the gold on payment of the redemption fine - Held that - It is deemed appropriate to order this writ petition leaving liberty to the petitioner to approach the competent Authority for release of the gold on payment of....... + More

  • 2018 (8) TMI 909

    Sealing of petitioner s warehouse - confiscation of consignments - case of Revenue is that the appellant is involved in the removal of goods based on forged documents and he is using his godown for keeping smuggled goods - whether Section 110 would within these scope to include the power to seal a godown from where goods are seized? - Held that - A perusal of Section 110 of the Customs Act 1962, shows that there is no prohibition for sealing any ....... + More

  • 2018 (8) TMI 640

    Suspension of CHA License - procedure of suspension of license - Regulation 19 of CBLR - Held that - When the statute or law prescribes for a remedy of appeal, it is conceded that it is alternate and equally efficacious. The misconception that an appeal can be filed only if there is an order passed and duly served on the parties like the petitioners need not detain us. It is a misconception, for even inaction or noncompliance with the rules or no....... + More

  • 2018 (8) TMI 569

    Anticipatory bail - Import of Australian Desi Chickpeas - goods is covered by the Tariff Item No.07132000 where the duty payable was Nil only as per the N/N. 50 of 2017 dated 30.06.2017 - on 21.12.2017, the N/N. 93 of 2017 was displayed on the notice board of the Customs House and published in the Official Gazette around 10 45 p.m., whereby the duty of Australian Desi Chickpeas was raised to 30% advalorem - demand of differential duty alongwith I....... + More

  • 2018 (8) TMI 568

    100% EOU - Refund claim - duty paid under protest - Held that - This Court is of the view that when the order passed by the Tribunal has not been stayed or set aside by the Hon ble Supreme Court, it is the bounden duty of the Adjudicating Authority to follow the law laid down by the Tribunal. Since a binding decision has not been followed by the Adjudicating Authority in this case, this Court can interfere straight away without relegating the ass....... + More

  • 2018 (8) TMI 338

    Jurisdiction - power of DRI to issue SCN - Revenue s grievance is that the CESTAT remanded the issues for reconsideration by the concerned Commissioner in view of the previous judgment of this Court in Mangli Impex Limited v. Union of India 2016 (5) TMI 225 - DELHI HIGH COURT - Held that - Following the order in Forech India 2017 (12) TMI 984 - DELHI HIGH COURT , this appeals are allowed and the CESTAT would independently apply its mind to the qu....... + More

  • 2018 (8) TMI 337

    Validity of order passed by the Settlement Commission - Section 127B, sub-section (1) proviso (a) of CA - The conclusion of the Settlement Commission is that, the petitioner/applicant has failed to satisfy it that he has complied with the requirement of proviso (a) by producing a Show Cause Notice or referring to it at least in his application. - Held that - It is entirely for the petitioner to seek refund, but if he seeks it and the monies are l....... + More

  • 2018 (8) TMI 188

    Jurisdiction - power of the Development Commissioner appointed under Section 11 of the Special Economic Zones Act, 2005 to pass an order imposing penalty under Section 11 (2) of the F.T. Act - Penalty - submission of the petitioner being that the alleged violation did not have any concern with or violate the F.T. Act or the SEZ Act - Section 21 of the SEZ Act read with the F.T. Act. - Held that - The self certification/declaration, the procedure ....... + More

  • 2018 (8) TMI 187

    Jurisdiction - power to issue SCN - adjudication of SCN issued to the petitioner by the Commissioner of Customs of various states - N/N. 60 of 2015-cus (NT) dated 04.06.2015 - Held that - N/N. 60 of 2015-cus (NT) dated 04.06.2015 states that in exercise of the powers conferred by clause (a) of Section 152 of the Customs Act, 1962 (52 of 1962), the Central Government has given directions that the powers of CBEC, under Sections 4 and 5 of the said ....... + More

  • 2018 (8) TMI 186

    Smuggling - import of contraband items - unclaimed goods - though the said goods landed in India, none came forwarded to claim the said goods - investigation revealed that, the goods so seized were consigned to accused no.1 purporting to be under the T.R. facility and as such he was directed to remain present before the Superintendent of Customs , C.I.U., M & P Wing, Bombay with all the relevant papers and documents relating to the consignmen....... + More

  • 2018 (8) TMI 112

    Quantum of penalty - Forgery of large number of documents - Clearance of goods on the basis of false documents - Whether given the concurrent findings and the circumstances established, the imposition of a higher penalty on the appellant was justified? - Held that - This Court is of the opinion that the imposition of different amounts as penalties upon the appellant on the one hand and the other two employees on the other, in the peculiar facts o....... + More

  • 2018 (8) TMI 48

    Suspension of CHA License - Jurisdiction to order suspension - power of Commissioner to order suspension of a licence - power was exercised only after the receipt of the offence report dated 27.02.2018and there was no immediate action - Regulation 19(1) of the CBLR - Held that - When a licence is suspended under Regulation 19(1) of the CBLR, the Principal Commissioner or Commissioner of Customs shall within fifteen days from the date of suspensio....... + More

  • 2018 (7) TMI 1804

    Pre-deposit - furnishing of security in lieu of cash deposit - Held that - There being no provision for providing security for the purpose of maintaining the appeal on the basis of the waiver granted by the Tribunal and later modified by this Court we are not inclined to direct the respondent to accept the security in lieu of cash deposit - the appellant could be granted a further time of three months to raise the amounts - appeal disposed off........ + More

  • 2018 (7) TMI 1760

    Implementation of impugned order - issuance of Advance Licenses - amendments in Licenses - cancellation of licenses - penalty - violation of Rule 10 of the Foreign Trade (FTR) Rules and Section 11(2) of the Foreign Trade (Development and Regulation) Act, 1992 - Held that - The finding and conclusion in paragraph 19 of the impugned order having been the sole basis on which these petitions were admitted, a statusquo order was granted restraining th....... + More

  • 2018 (7) TMI 1609

    Dismissal of appeal on delayed filing - Service of order not made - pre-deposit condition of filing appeal not complied with - Detention of goods belonging to the petitioner by the Officers of Customs and/or Officers of Central Excise all over India - It is the specific case of the petitioner that on further inquiry from the department, it appears that even the department does not have any proof that the order dated 13th September 2012 is served ....... + More

  • 2018 (7) TMI 1608

    Condonation of delay in filing appeal - non-service of copy of order - reasons adduced for seeking condonation of delay were unsubstantial or not? - Held that - It is apparent that there was some considerable laxity on the part of the respondents, who appears to have used different addresses. There is no clear material on record to show that the petitioner was communicated with the order in original and at the same time, this Court notes some lax....... + More

  • 2018 (7) TMI 1607

    Principles of natural justice - Cross-examination of persons - Mis-declaration of imported goods - Smuggling of contraband - Held that - Revenue did not rely merely upon the statement of Mr. Malkiat Singh, who later claimed, was a mere lender and had no substantial means, but also upon other material, including crucial evidence seized from the premises of Mr. H.S. Chadha - the plaintiff s request for cross-examination and its rejection by the Rev....... + More

  • 2018 (7) TMI 1543

    Jurisdiction - power of Finance Ministry u/s 25(2) of Customs Act to consider the issue of exemption of the differential duty - Import of restricted item - Garlic - Special licences to import 5000 mt during the period of shortage - increased rate of customs duty from 30% to 100%. - Held that - It is quite apparent that when the Central Government exercises a power under Section 25 of the Act. It does so as a delegate of Parliament; the rate and t....... + More

  • 2018 (7) TMI 1393

    Jurisdiction - proper officers - validity of SCN issued by Addl. Director General (DRI) - Held that - No substantial question of law arises in the present case requiring our further consideration. The question of jurisdiction is obviously pending consideration before the Hon ble Supreme Court of India in the case of UNION OF INDIA VERSUS MANGALI IMPEX LTD. 2016 (8) TMI 1181 - SUPREME COURT and the law laid down by the Hon ble Supreme Court is bou....... + More

  • 2018 (7) TMI 1066

    Release of seized goods - Betel Nuts - power of DRI under Section 110 of the Customs Act, 1962 - prayer of the petitioner herein is that since the DRI authorities have kept the said huge amount of Betel Nut for over more than 2 (two) months, it should now be released to him considering it to be an unlawful seizure in abuse of the power vested under Section 110(1) of the Customs Act, 1962. - Held that - It is seen from the annexures that statement....... + More

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