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Customs - Tribunal - Case Laws

Showing 1 to 20 of 20620 Records

  • 2018 (8) TMI 1122

    100% EOU - appellant was unable to produce any document evidencing payment of legitimate Customs Duty on the said Granite Slabs, tiles, strips in order to establish the legal sale transaction - Held that - The officers of the Preventive visited the premises of the appellant on 24.10.2005 and found 40 Granite Slabs of different size and the appellant could not produce any bill showing that he has purchased the same from M/s. Alpha Rich Granites (P....... + More


  • 2018 (8) TMI 1121

    Benefit of exemption N/N. 64/88-Cus dated 1st March 1988 - import of Theratron-Phoenix Cobalt-60 (electro therapeutic apparatus) - correctness on the part of the adjudicating authority to disentitle the appellant from the privilege of notification no 64/88-Cus dated 1st March 1988 - Held that - This is an incorrect finding. The appellant had, at the time of import in February 1991, cleared the said equipment upon presentation of all documents tha....... + More


  • 2018 (8) TMI 1120

    Change in Classification of imported goods - MIGLITOL - the department took the view that both the goods require to be correctly classified under CTH 3003 9090 under the broad heading of Medicaments - case of appellant is that when the department has been consistently assessing the impugned goods earlier under CTH 2942 0090, they cannot summarily change the classification to CTH 3003 9090 - Held that - Even in a case where the department has suff....... + More


  • 2018 (8) TMI 1119

    Imposition of penalties - whether the appellants were having knowledge of the contents of consignment which was to be exported by the exporter or not? - Held that - The appellants were having no knowledge of the contents of the consignment to be exported. It is the appellants who themselves have detected the consignment and intimated to the Custom Department that the consignment is carrying some suspicious goods, therefore, it was 100% examined -....... + More


  • 2018 (8) TMI 1118

    Implementation of CESTAT Order - enhancement of value - SONY TV SETS - SONY PANELS - Held that - In respect of goods namely SONY television sets, and SONY panels the Tribunal has set aside the confiscation of the goods and enhancement of value of the assessable value. - SAMSUNG television set - Held that - Confiscation was upheld and allowed to be re-exported on payment of redemption fine of ₹ 5 Lakhs. The enhancement of value of SAMSUNG te....... + More


  • 2018 (8) TMI 1117

    Application for early hearing - Held that - The revenue involved is more than 8 crores and the issue is covered by the case of Boskalis Redging India Pvt. Ltd Vs. Commr. Of Cus., Bhubaneshwar 1997 (11) TMI 376 - CEGAT, KOLKATA - early hearing application is allowed........ + More


  • 2018 (8) TMI 1029

    Classification of imported goods - touch star finger print devices - whether classified under CTH 8471 9000 claiming Nil rate of duty of BCD or under Chapter Heading 8543 7099 and charged BCD at 7.5%? - Held that - The Head 8543 covers electrical machines and apparatus having individual functions not specified or included elsewhere in the chapter. Therefore, the classification of the Finger Print Reader would be more appropriate under this headin....... + More


  • 2018 (8) TMI 1028

    Amendment in Bills of Entry - the bills of entry showed import of Tri Ethyl Aluminium packed in two Alkyl Tainers viz. TC 80-0017 and TC 80-0040 from the supplier M/s. Chemtura Sales Europe, B.V. Netherland - case of respondent/importer is that the above B/E was filed inadvertently and they wanted to re-export the Alkyl Tainers after the same are made empty - Held that - There is no mala fide intention on the part of the importer who himself move....... + More


  • 2018 (8) TMI 1027

    Benefit of N/N. 89/2005- Cus dated 04.10.2005 - Denial of benefit for the reason that at the material time of import clearances of the goods, the DEPB/RAs was neither available nor produced - Held that - There is a basic error in the grounds of the appeal in as much as the Revenue considered the paras of HBP (2004-2009) whereas the period in the present case involved is 2003-2006 - there is no error in the impugned order rather there is a grave e....... + More


  • 2018 (8) TMI 1026

    Refund of excess duty paid - duty paid under protest - refund denied on the ground that on the date of filing of bill of entry i.e. 21.01.2013 the rate of customs duty was enhanced from 4% to 6% - effective date of N/N. 1/2013-Cus was issued in 21.01.2013 - Held that - Though the Notification No. 1/2013-Cus was issued in 21.01.2013 but the same was published in the Official Gazette and offered for sale on 04.02.2013. Therefore, as per Section 25(....... + More


  • 2018 (8) TMI 1025

    Release of goods on payment of redemption fine - tug M.V. Shunter - Held that - The appellants submitted that M.V. Shunter are not the owner of the tug; it was imported on re-export basis; no foreign exchange was remitted against the other goods and that the applicants now obliged to immediately handover the said tug to the respectful owners - the request of the appellants can be accepted. - The respondents are directed to release the tug on paym....... + More


  • 2018 (8) TMI 966

    Re-export of confiscated goods - Misdeclaration of imported goods - SAMSUNG Brand LED TVs - suppression of facts of supplier of goods, country of origin, BIS specification IPR - appellant has prayed for re-export of the goods - Held that - Only for the reason that the imported goods did not comply with the compulsory registration scheme of the Bureau of Indian Standards, it cannot be said that the goods are liable for absolute confiscation. - The....... + More


  • 2018 (8) TMI 965

    Violation of import conditions - EPCG license - an allegation has been made that the appellant had diverted the machines imported under EPCG scheme and not installed the same in the address declared in the license - N/N. 22/2013 - Held that - Revenue has sought to disregard the rent agreement on the basis of what the land lord told the Revenue officials. However, no statements of the said land lord were recorded, nor the said land lord was confro....... + More


  • 2018 (8) TMI 964

    Restoration of appeal - case of appellant is that they had not received the due notice for hearing from the Tribunal and they have come to know of the order only when they received the order - Held that - It is evidenced by the records that they have resigned and the same was accepted well before the import of the impugned goods. Therefore, these two directors cannot be held responsible for commissions and omissions of M/s. Cochin Plastics Pvt. L....... + More


  • 2018 (8) TMI 908

    Applicability of exemption notifications - N/N. 21/2002-Cus. dated 1.3.2002 and N/N. 6/2006-CE dated 1.3.2006 - Anesthesia Ventilatory System i.e., Aestiva /5-7100; Avance/5; Aestiva/5-7900; S/5-Aespire and Aisys - appellants have classified the goods under CTH 9019 2090 and claimed concessional rate of duty as per Sl. No.363 (A), List 37 of Notification No.21/2002-Cus. dated 1.3.2002 and Item No.3 under Central Excise Notification No.6/2006 date....... + More


  • 2018 (8) TMI 907

    Refund of the security deposit - denial of refund on the ground that the appellant has not preferred appeal against the imposition of redemption fine and penalty. - Held that - The adjudicating authority has correctly imposed redemption fine as well as penalty. Only after passing the order, the appellant can chose to redeem the goods or waive the option to redeem the goods. In such circumstances, after passing the order, the appellant has chosen ....... + More


  • 2018 (8) TMI 834

    Refund of SAD - N/N. 102/2007-Customs dated 14/09/2007 - amount claimed as refund in bills of entry was wrongly filed, for which the refund claim was filed again - denial of refund on the ground that as per Circular No. 16/2008-Customs dated 13/10/2008 issued by Board, refund can be filed only once in respect of Bills of Entry - Held that - Admittedly, the appellant had sold the entire quantity covered by the Bill of Entry, thus entitled to the r....... + More


  • 2018 (8) TMI 833

    Mis-declaration of imported goods - import of old and used ingots alongwith heavy melting scrap - demand alongwith confiscation, redemption fine and penalty - Held that - The appellant admittedly purchased heavy melting scrap from another importer on high sea sale basis. The invoice of the supplier described the goods to be heavy melting scrap. Appellant have also taken a stand that the said scrap was purchased by them for actual use in their fur....... + More


  • 2018 (8) TMI 832

    Mis-declaration of imported goods - Aluminium Scrap - It appeared to revenue that description stated in the Bill of Entry was Aluminum Scrap , whereas the goods imported contained blocks, plates and slips of Prime Aluminum and the said goods were not scrap - Held that - The description of the goods declared in the Bill of Entry were as per documents received from the foreign supplier and that due to said reason there was no mis-declaration in the....... + More


  • 2018 (8) TMI 709

    Benefit of Exemption N/N. 21/2002-Cus dated 01.03.2002 - import of 10,800 boxes declared as plastic boxes - denial of benefit on the ground that the appellants have not fulfilled the conditions of the Notification and goods imported by them are not covered under the Notification - Whether the imported product is covered under the Notification? - Held that - Notification does not permit the import of tag pins or loops . Any Notification giving the....... + More


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