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Customs - Supreme Court - Case Laws

Showing 1 to 20 of 1795 Records

  • 2018 (8) TMI 571

    Misdeclaration of value and description of imported goods - Held that - No ground is made out to entertain this appeal - Appeal dismissed........ + More


  • 2018 (8) TMI 570

    Classification of imported goods - projectors of a kind which are principally used in an Automatic Data Processing System - Held that - Delay condoned - No ground is made out for our interference with the impugned judgment - appeal dismissed........ + More


  • 2018 (8) TMI 434

    Refund of deposits made by respondents - Revenue has not proceeded with the adjudication of the said show cause notices - Held that - When these matters are pending for the last almost 10 years and no adjudication has taken place, it may not be appropriate to interfere with the directions of the High Court to refund the amount to the respondents - Insofar as adjudication of the show cause notices is concerned, it is left open to the appellant to ....... + More


  • 2018 (8) TMI 291

    Safeguard duty - N/N. 4/2012-Cus (SG) dt. 05.10.2012 - imported Carbon Black N 330 - Held that - Appeals admitted - Proceedings in pursuance to the impugned order shall remain stayed until further orders........ + More


  • 2018 (8) TMI 290

    Valuation - re-determination of value by the Original Authority - mutuality of interest - Held that - Issue notice on civil appeal as well as on application for stay........ + More


  • 2018 (8) TMI 49

    Entitlement to Demurrage charges - effect of subsequent development i.e. clarification dated 14th May, 1996 - Held that - No mala fide intent or any extraneous reasons/ grounds can be attributed to the Revenue in detaining and refusing to clear the goods of the importer(s). Rather, the actions of the Revenue were prompted by what we consider to be a possible understanding of the provisions of the Notification in force i.e. Notification No.104/95 ....... + More


  • 2018 (7) TMI 1826

    Interpretation of tax exemption Notification / statutory provision - applicability in case of ambiguity - correctness of the ratio in Sun Export Corporation, Bombay v. Collector of Customs, Bombay 1997 (7) TMI 117 - SUPREME COURT OF INDIA - Held that - It is the law that any ambiguity in a taxing statute should enure to the benefit of the subject/assessee, but any ambiguity in the exemption clause of exemption notification must be conferred in fa....... + More


  • 2018 (7) TMI 1656

    Imposition of Safeguard Duty - N/N. 71/2009 dated 19.6.2009 - Held that - No case for review of order in the case of M/S P.G. FOILS LTD. VERSUS COMMISSIONER OF CUSTOMS (FOR ADMISSION) 2018 (7) TMI 796 - SUPREME COURT OF INDIA is made out - Review petition dismissed........ + More


  • 2018 (7) TMI 1650

    Provisional release of goods - Jurisdiction - Held that - In view of the admitted position that pursuant to the impugned order, the customs authorities have already passed an order, this special leave petition has become infructuous - The special leave petition is accordingly dismissed as having become infructuous........ + More


  • 2018 (7) TMI 1649

    Benefit of N/N. 21/2002-Cus. dated 01.03.2002 - misdeclaration of goods - Crossslinkable Polyethylene Compounds - Held that - There is no merit in this appeal - Admission is refused and the civil appeal is, accordingly, dismissed........ + More


  • 2018 (7) TMI 1648

    Recovery of erroneous refund - Benefit of N/N. 133/ 85 dated 19.04.1985 - Captive consumption - Held that - The special leave petition is dismissed both on the ground of delay as well as on merits........ + More


  • 2018 (7) TMI 1579

    Refund claim - Held that - The appellant shall furnish bond in terms of directions passed by the Customs, Excise & Service Tax Appellate Tribunal in its order dated 13.04.2018 - appeal disposed off. - Permission sought to withdraw petition - Held that - Permission granted - The writ petition stands dismissed as withdrawn........ + More


  • 2018 (7) TMI 1578

    Valuation - import of goods - inclusion of expenditure on advertisement and promotion - Held that - Learned senior counsel appearing for the appellant states that the duty amount has already been paid - The penalty is stayed, in the meantime........ + More


  • 2018 (7) TMI 1577

    Benefit of concessional rate of duty - imported Ethylene Vinyl Acetate - N/N. 21/2002 dated 01.03.2002 (Sl. No.494) amended by N/N. 11/2006 dated 01.03.2006 - Held that - There is no merit in the present appeal - Admission is refused and the civil appeal is, accordingly, dismissed........ + More


  • 2018 (7) TMI 1505

    Classification of imported goods - 9.3 Meter Compact Cassegrain Antenna Sub-system - Model 9.3 KPK - Held that - There is no merit in this appeal, which is hereby dismissed........ + More


  • 2018 (7) TMI 1500

    The order dated 23.05.2017 of the High Court has spent its force inasmuch as pursuant thereto the learned Commissioner (Customs) has passed an order dated 28.06.2017 - Petitioner may, if so advised, challenge the said order of the Commissioner - SLP is dismissed........ + More


  • 2018 (7) TMI 1499

    Revocation of CHA licence - time limit under Regulation 22 of the CHALR for issuance of an SCN - Held that - There is no merit in this appeal - Admission is refused and the civil appeal is, accordingly, dismissed........ + More


  • 2018 (7) TMI 1449

    Additional Duty of Customs (ADC) - N/N. 29/2004-CE dated 09-07-2004 - Held that - There is no merit in the present appeal - Admission is refused and the civil appeal is, accordingly, dismissed........ + More


  • 2018 (7) TMI 1448

    Confiscation - import of stainless steel drums - Held that - There is no merit in the appeal - Admission is refused and the civil appeal is, accordingly, dismissed........ + More


  • 2018 (7) TMI 1343

    Monetary limit involved in appeal - Held that - Only on the ground that the tax effect is low we are not entertaining this appeal - appeal dismissed........ + More


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