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Customs - High Court - Case Laws
Showing 1 to 20 of 29 Records
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2023 (5) TMI 1202
Violation of import conditions - goods (Raw Petroleum Coke) imported by the respondent admittedly having sulphur content in excess of 7% conform to Indian Standard 17049 or not - prohibited/restricted goods - order for provisional release when the import conditions prescribed for the Raw Petroleum Coke (RPC) under ITC HS 27131100 are required to be complied with by the importer in respect of the goods they are importing (i.e. RPC) and not for the goods they are manufacturing (CPC) by using imported RPC - HELD THAT:- According to the respondent the product imported by them being used in the Calcination Plant, the restriction on the sulphur content in terms of the BIS standard, will not be applicable. The learned Tribunal while considering the correctness of the order passed by the Commissioner after setting out the arguments placed befo....... + More
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2023 (5) TMI 1168
Seeking direction to the Respondent No. 1-Directorate of Revenue Intelligence (DRI) and its officers to permit the presence of his Advocate during the interrogation and recording of statements at visible but not audible distance - seeking permission to record his voluntary statement in his own handwriting - HELD THAT:- The Calcutta High Court in the case of ENFORCEMENT DIRECTORATE VERSUS PARTHA CHATTERJEE [ 2022 (7) TMI 1412 - CALCUTTA HIGH COURT] , followed the decision of the Delhi High Court in the case of DIRECTORATE OF ENFORCEMENT VERSUS SATYENDAR KUMAR JAIN [ 2022 (6) TMI 382 - DELHI HIGH COURT] and held that the allegation against the E.D. that the Advocate of the accused was not allowed to be present at the time of raid is found to be false and the order permitting the presence of lawyer was set aside. The decisions of the ....... + More
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2023 (5) TMI 1090
Levy of penalty under Section 112(a) of the Customs Act, 1962 - Import confectionary items - Evasion of customs duty by under-invoicing the goods and mis-declaring the transaction value and the retail sales price - clearance of goods on the basis of false invoices reflecting values, which were lower than the real consideration paid by the importer for the said goods - HELD THAT:- The contention that no penalty can be levied against the appellant since other co-noticees have settled the liability before the Settlement Commission is insubstantial. The show cause notices were issued to several persons. The fact that other co-noticees had approached the Settlement Commission and had settled their liability cannot absolve the appellant of its liability under the Customs Act. The appellant had full opportunity to approach the Settlement Comm....... + More
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2023 (5) TMI 1072
Provisional release of the gold seized from the factory/warehouse - unaccompanied baggage - main contention of the respondent-Review Petitioner is that the quantity of 25299.68 grams gold jewellery was imported as baggage and that the requirement of filing of a B/E, which emanates from Section 46(1) of the Customs Act, in Chapter VII thereof, does not apply to baggage, in view of Section 44 - HELD THAT:- There were positive findings of fact, by the learned Tribunal, that the imported jewellery had been appraised and found to be the same as the jewellery which had earlier been exported - in exercise of the jurisdiction vested in us by Section 130 of the Customs Act, we could not revisit these findings, absent perversity, which we did not find to exist. Save and except for the consignment of 25299.68 grams forming subject matter of the p....... + More
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2023 (5) TMI 993
Violation of import condition - goods (Raw Petroleum Coke) imported by the respondent admittedly having sulphur content in excess of 7% - in conformity with Indian Standard 17049 or not - import of Raw Petroleum Coke under the CTH 27131100 needs to mandatorily comply with the policy condition or not - provisional release of goods having sulphur content more than 7% - HELD THAT:- The Commissioner of Customs, (Appeals) as well as the learned Tribunal has proceeded based upon the ultimate end product which is being manufactured by the respondent. Thus it would be an incorrect manner of examining as to whether the import was provided and whether it satisfies the conditions of licence. Furthermore, the Tribunal opined that no harm will be caused by provisionally releasing the goods - Such a finding, cannot be accepted as the question would ....... + More
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2023 (5) TMI 992
Issuance of Writ of Certiorari to call for the records in the Proceeding - Department was directed (by way of Interim Order) not to take any coercive steps for recovery of demand raised on account of the issue, which is pending with the Adjudicating Authority - HELD THAT:- Despite the interim order, it appears that some steps were taken against the petitioner and therefore, the petitioner was constrained to approach the Division Bench of this Court in C.M.P. Nos.4533, 6715, 6948 and 6987 and 2020 in C.M.A. Nos.735, 1059, 1098 and 1111 of 2020 and the Division Bench of this Court, by interim order dated 21.04.2021, referring to the earlier interim order granted on 22.09.2020, observed that action taken to attach the bank account of the petitioner was clearly in violation of the order passed by the Division Bench of this Court and direct....... + More
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2023 (5) TMI 991
Grant of Anticipatory bail - Smuggling - Red Sanders - prohibited item or not - mis-declaration of goods - ignorance about E-way bill or propose recipient - HELD THAT:- The most import thing, according to this Court is the fact that irrespective of the fact that whether this is the case of mis-disclaration or about ignorance about E-way bill or propose recipient, the fact remains that the item which was mis-declared was red sandal logs, which has multiple uses right from uses in some common uses to use in installation of security equipment and therefore, the said item is a prohibited item for export. When the quantity of wooden logs found as mentioned in the panchnama dated 26.05.2022 is 840 wooden logs of red sandal amounting to Rs.11.70 crores, even if the consignment is cleared by the ICD, the sender of the consignment is expected a....... + More
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2023 (5) TMI 942
Validity of order of lower court for release of goods / return of goods to the accused - Smuggling - yellow coloured metallic bars believed to be gold of Foreign origin - failure to produce any document whatsoever in support of legal importation, possession, acquisition or transportation of the said goods - HELD THAT:- Section 110(2) provides that where any goods are seized under sub Section 1 and no notice is given under clause (a) of Section 124 within six months of the seizure the goods, the goods shall be returned to the person from whose possession the goods have been seized. But in the present case the notice has been issued for extension of time to issue the show cause in terms of section 124 of the Customs Act and ultimately, the show cause notice under section 124 of the Customs Act, 1962 was issued to the opposite party on 01....... + More
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2023 (5) TMI 941
Maintainability of petition - scope of Jurisdiction of this court - seeking stay of suspension order - HELD THAT:- This Writ petition is a parallel proceeding and the relief of granting of stay of the suspension order or seeking explanation as to why the charge memo was not issued within a reasonable period, would be beyond the scope of jurisdiction of this Court. We can only give a direction to the Central Administrative Tribunal to take hold of all the issues on 09.06.2023 and pass orders on the basis of the records available. However, the direction that the second respondent should be reinstated, particularly when though the matter had been adjourned to 09.06.2023 it had been taken up during the interregnum period on 26.04.2023 has to be interfered with by us and to that extent, we would give a further direction that such reinstatem....... + More
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2023 (5) TMI 823
Seeking permission to re-export of mobile phones (Apple brand I-Phones) - illegal import or not - case of petitioner is that despite the payment of the redemption fine and the penalty amount, the goods have not been released for the purpose of re-export - nondeposit of penalty by one noticee - HELD THAT:- The contention raised by the respondent is unmerited. The petitioner has not challenged the Order-in-Original and has, in fact, deposited the redemption fine and paid the penalty imposed on him. The respondent cannot withhold the benefit of the order for the reason that the other co-noticees have failed to comply with the Order-in- Original and have not deposited the penalty amount. It is not disputed that the respondent is entitled to recover the penalty in terms of the provisions of the Act in case a noticee fails to deposit th....... + More
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2023 (5) TMI 714
Transmission of shipping bills from Systems backend to DGFT for MEIS benefits - HELD THAT:- Noting the fact that a methodology has been evolved by the department to take care of the issues which we have highlighted in the judgment, no further orders are required to be passed, as petition is already disposed of.
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2023 (5) TMI 679
Merchandise Exports from India Scheme - benefit denied on the ground that the petitioner had checked the box N (for No) instead of Y (for Yes) in the reward column pertaining to MEIS - inadvertent error or not - HELD THAT:- The controversy involved in the present petition is covered by the decision of a coordinate Bench of this Court in JUBILANT BIOSYS LIMITED VERSUS DIRECTORATE GENERAL OF FOREIGN TRADE ORS [ 2022 (12) TMI 1254 - DELHI HIGH COURT ], where a committee of officers was constituted to consider whether the benefit of MEIS could be extended to the petitioner in that case. The said committee took a lenient view and the petitioner which was earlier denied the benefit of MEIS on similar grounds as in the present petition, was granted the benefit of MEIS. The respondents shall follow the methodology as set out in the advisory dated 11.04.2023 as quoted above, and process the petitioner s request for benefits under the MEIS - petition allowed.
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2023 (5) TMI 678
Place of origin of goods - it is claimed that the goods are originated from Mizoram, inside the country - petitioner claimed to be the first purchaser of the goods inside the country - HELD THAT:- This being a dispute arising under fiscal statute involving questions of fact as to whether goods had been imported from outside the country or had originated within the country and whether they had been correctly described in the invoice document or not, those issues would require fact enquiries to be made and evidence to be appreciated before any firm conclusion may be reached. Further, in face of the petitioner having availed two statutory remedies, there are no justification for the petitioners now to avoid filing of second appeal before the Tribunal and seek adjudication in the writ proceedings, instead. At the same time, the writ pet....... + More
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2023 (5) TMI 677
Refund of Terminal Excise Duty (TED) - whether the DTA Units who had paid Excise Duty at the time of supply of goods to the EOU s, utilizing their CENVAT Credit, can claim refund of the same in light of the provisions of the FTP (2209-2014)? HELD THAT:- It has been stated before this Court that the said issue stands covered by the judgment delivered by the Hon ble Supreme Court in Sandoz Private Limited Vs. Union of India Others, [ 2022 (1) TMI 225 - SUPREME COURT ], wherein the Hon ble Supreme Court while allowing the claim for refund of TED has held that in the case of DTA supplier of goods to EOU, if TED has been paid by utilizing CENVAT credit, the refund would be in the form of reversal of commensurate amount of CENVAT credit amount. This Court has carefully gone through the judgment delivered by the Hon ble Supreme Court ....... + More
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2023 (5) TMI 676
Seeking release of detained goods - prayer for waiver of container demurrage charges from the date of import till the date of actual physical release of the goods in terms of the detention memo - also seeking waiver of ground rent charges to permit the clearance of the goods - Import Policy of Watermelon Seeds - HELD THAT:- In the facts and circumstances of the case, Rule, returnable on 17.8.2023. In the facts of the case when the custom authorities have issued no-objection certificate, prima facie case is made out for release of the goods. In that view, the competent custom authority is directed to release and facilitate the clearance of the goods of the petitioner - In the meantime, the respondent Nos.3 and 4, who are the private entities and claiming their charges against the petitioner, are not precluded from initiating civil action against the petitioner, if advised, to be dealt with in accordance with law and on its own merits.
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2023 (5) TMI 675
Seeking release of detained goods - waiver of detention charges in view of Section 10(1)(l) of the Sea Cargo Manifest and Trans Shipment Regulations, 2018 and Regulation 6(1)(i) of the Handling of Cargo in Customs Area Regulation, 2009 - petitioner submitted that despite the stand of the Custom authorities in favour of the petitioners, the goods are not released because of the insistence of the respondents no.3 and 4-private parties, for payment of detention and demurage charges - HELD THAT:- The stand of respondents no.3 and 4 could not be impediment in releasing the goods. The claim of detention and demurrage charges by the said private parties could be enforced by them by taking recourse to civil remedies in accordance with law, as may be permissible. However, the Court shall not express any opinion in that regard. Hence, without....... + More
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2023 (5) TMI 674
Smuggling - gold biscuits with foreign markings - relevant date for valuation of goods - absolute confiscation - Personal penalty imposed on the petitioner as well as two others under Section 112 of Customs Act - HELD THAT:- The narration relating to the litigation is really of no consequence in the matter as the valuation of the asset in question for determination of duty, emanates from order dated 24/31.07.2015 which has attained finality as on date. The narration in regard to the litigation is for purposes of completion and seeing as the petitioner has emphasised only upon those orders that are of no consequence really, in deciding the issue relating to valuation of the goods for determination of customs duty. The enactment contemplates two separate and distinct schemes for valuation in the context of imposition of duty on the on....... + More
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2023 (5) TMI 673
Seeking exit from EOU scheme - rejection on the ground that petitioner had not submitted periodic performance report during the validity of letter of permission and as agreed in legal undertaking which amounted to non-compliance of the conditions - mere a procedural lapse or otherwise - Chapter VI of Foreign Trade Policy - HELD THAT:- As could be seen from the provisions of the scheme, the objective of the clause is to ensure that an entity which has taken some benefit in the form of importing capital goods without payment of duty, the same would not be entitled to exit from the scheme without making good the duties that it had availed off. The objective of the scheme is essentially to ensure that an entity does not take the benefit of the scheme and thereafter withdraw from the scheme and make a profit out of the entire venture. Th....... + More
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2023 (5) TMI 619
Disposal of the seized goods - Non-issuance of SCN - Conclusion of proceedings under Section 110(1D) of the Customs Act, without issuance of SCN - violation of principles of natural justice or not - HELD THAT:- With the introduction of Sub-section (1D) in Section 110 of the Customs Act, Commissioner (Appeals) was specified as the concerned authority in respect of seized gold in any form. The proper officer is now required to make an application to the Commissioner (Appeals) having jurisdiction instead of the Magistrate under Sub-section (1B) in respect of gold in any form, which is seized under Section 110(1) of the Customs Act. In ISHWAR PARASRAM PUNJABI VERSUS UNION OF INDIA [ 1989 (10) TMI 62 - HIGH COURT OF DELHI ], this Court had, inter alia, considered the question whether notice of proceeding under Section 110(1B) of the Cust....... + More
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2023 (5) TMI 457
Benefit of Duty Drawback claim - requirement to file a supplementary claim under Section 75 of the Customs Act, 1962 in order to claim benefit of duty drawback - whether this is the only recourse available to the petitioner or not - HELD THAT:- A memo has been filed by the Panel Counsel that reads that Since there was a mis-match resulting in short shipment in the number of packages in the Shipping Bill No.9663177 dated 2/11/17, the above shipping bill was not processed for refund. Subsequently, the petitioner through their Customs House Agent dt.25/1/2019 requested to issue export certificates carrying out the correction which was issued on 11/02/2019. Since the Customs House Agent had not re-registered the amended/corrected export order/shipping bill within 15 days the said shipping bill / let export order purged and the refund was ....... + More
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