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Customs - Tribunal - Case Laws

Showing 1 to 20 of 20284 Records

  • 2018 (5) TMI 1479

    Violation of import conditions - DEEC license - It is detected that the appellant had consumed lesser quantity than the prescribed under the standard norms for manufacture of their export product and as a result the quantity of inputs imported duty free saved in the process - Confiscation - redemption fine - penalties - Held that - Hon ble Bombay High Court in their own case ARKEMA CATALYST INDIA PVT. LTD. VERSUS UNION OF INDIA 2009 (10) TMI 630 ....... + More


  • 2018 (5) TMI 1478

    100% EOU - violation of import conditions - N/N. 53/97-Cus. Dt.3.6.97 - case of the department is based on the allegation that respondent did not use the imported raw materials for manufacture of final products, but removed them as such which is violation of condition of notification - time limitation. - Held that - the Department was informed that the appellants are not able to use the goods for manufacture of adaptors and chargers as intended b....... + More


  • 2018 (5) TMI 1477

    Valuation - enhancement of value based on contemporaneous imports - no speaking order - Held that - The basic premise is that since duty was paid on enhanced value after re assessment under Section 17 of the Customs Act, 1962, there is no question of challenging the same - it is found that the appellants have filed appeals within statutory period against all the impugned bills of entry before the Ld. Commissioner (Appeals) challenging the said as....... + More


  • 2018 (5) TMI 1476

    Refund claim - case of Revenue is that no refund could be sanctioned unless the incorrect assessments were modified in appeal on the basis of the CBEC Circular No.24/2004-Cus dt. 18/03/2004 - case of appellant is that that the Commissioner(Appeals) has wrongly held that the assessment carried out by the Department was accepted in toto by the appellant and once the assessment is accepted, the appellant has no cause of action to challenge the said ....... + More


  • 2018 (5) TMI 1475

    Mutilation of goods - scrap imported - Held that - in view of the principles of law settled by this Tribunal in DEWAN STEEL INDUSTRIES VERSUS COMMISSIONER OF CUSTOMS, AMRITSAR 2008 (2) TMI 128 - CESTAT, NEW DELHI , where under this Tribunal has directed clearance of imported goods after mutilation and conversion into scrap. - It is directed that before clearance of the imported scrap, the same could be mutilated and allowed to be cleared as scrap....... + More


  • 2018 (5) TMI 1429

    Valuation of imported goods - old and used second hand Krupp Hydraulic Truck Mobile Crane - enhancement of value based on the printout taken from website contending for the similar machine - Held that - except the discrepancy pointed out by the Customs Authority all other information is tallying with invoice such as make model, country, year of manufacturing etc. Therefore, the certificate cannot be brushed aside straight away. However from such ....... + More


  • 2018 (5) TMI 1428

    Condonation of delay in filing appeal - relevant date - time limitation - Section 128 of the Customs Act, 1962 - Held that - The appeals for the purpose of Section 128 ibid should have been filed within a period of 60 days from the date of payment of duty in respect of these cases. There is also a further condonable period of 30 days provided in that section - it appears prima facie that all these eight appeals had been filed before the Commissio....... + More


  • 2018 (5) TMI 1427

    Condonation of delay in filing appeal - power of Commissioner(Appeals) to condone delay - Section 128 of customs Act, 1962 - Held that - Commissioner(Appeals) does not have the power to condone the delay beyond 30 days and in the present case, the appellant was seeking condonation of 66 days of additional delay which was not within his power to condone - Hon ble Apex Court in the case of Singh Enterprises Vs. CCE 2007 (12) TMI 11 - SUPREME COURT ....... + More


  • 2018 (5) TMI 1426

    Order of Prohibition - Prohibition on CHA from operation as Customs Broker within the jurisdiction of Bangalore Customs - appellant was found to have filed the export documents With Customs authorities in respect of some of the fraudulent export - Held that - since certain violations of CBLR 2013 are evident on the part of the appellant and hence we do not think it is necessary to interfere with the prohibition order impugned in the present proce....... + More


  • 2018 (5) TMI 1372

    Mis-declaration of country of origin - import of areca nuts, commonly known as betel nuts from Sri Lankan origin - Concessional rate of duty under N/N. 26/2000-Cus dated 01.03.2000 - the main allegation of the Department is that, a few gunny bags were found having the marks Produce of Indonesia . - Held that - Shri Peter Fernandez, Branch Manager, Trans Asian Shipping Services Pvt. Ltd., Cochin, the line agent for the vessel, stated in his statem....... + More


  • 2018 (5) TMI 1371

    Refund claim - vide N/N. 77/2008-Cus dt. 13.6.2008 the export duty on the said goods was withdrawn and consequently respondent filed refund claim of the same - refund claim was rejected on the ground that the N/N. 77/2008-Cus., exempting these goods from export duty was effective from midnight of 13.6.2008 and was not applicable to goods exported on or before 13.6.2008 - Held that - so far as the eligibility of exemption is concerned the matter s....... + More


  • 2018 (5) TMI 1370

    High Seas Sale - mis-declaration of imported goods - Heavy Melting Scrap - confiscation - penalty - Whether in the facts and circumstances of the case, the goods which were purchased on high sea sale basis and were declared as heavy melting scrap in the documents of high seal seller, are not mis-declared and hence not liable to confiscation and no penalty is imposable, as held by Member (J)? - Difference of opinion - majority order. - Held that -....... + More


  • 2018 (5) TMI 1307

    Valuation of imported goods - television sets - rejection of declared value - enhancement of value - rule 9 of Customs Valuation (Determination Of Value of Imported Goods) Rules, 2007 - non-compliance with the compulsory registration scheme - absolute confiscation - penalties. - Whether the television sets are liable to confiscation under section 111 of Customs Act, 1962 for non-compliance with the compulsory registration scheme of the Bureau of ....... + More


  • 2018 (5) TMI 1306

    Classification of imported goods - projectors - appellants claimed classification under CTH 85286100 as Projectors solely or principally used with Automatic Data Processing Machines while Department was of the view that the imported goods merit classification under 85286900 as they have some additional features - benefit of N/N. 24/2005 Cus. dated 01.03.2005 as well as successor Notifications 69/2004-cus. dated 09.07.2004 and 28/2007-cus. dated 0....... + More


  • 2018 (5) TMI 1248

    Exemption from SAD - N/N. 53/2003-Cus. - Duty Free Credit Entitlement scheme - contention of the Department is that during the period of import i.e. from 01.03.2006 to 18.12.2006 the SAD was not exempted under N/N. 53/2003-Cus. therefore debited in respect of SAD (Special Additional Duty of Customs) made by the appellant is incorrect to that extent the appellant is liable to pay the Customs duty. - Held that - there is alternative exemption notif....... + More


  • 2018 (5) TMI 1247

    Exemption to goods imported under N/N. 21/2002-Cus. Sr. No. 230 - Interpretation of statute - case of Revenue is that Commissioner (Appeals) has wrongly interpreted Notification No. 21/2002 by construing that Mumbai Metropolitan Regional Development Authority (MMRDA) is a road construction corporation under the control of the State Government. - Held that - the contracts awarded by MMRDA do not qualify for the exemption. - In the case of Rajhoo B....... + More


  • 2018 (5) TMI 1246

    SAD Refund - N/N. 102/97-Cus. - Jurisdiction - refund applied before wrong officer - Held that - Special Additional Duty (SAD) @ 4% was introduced to provide a level playing field to the domestic manufacturers who suffer VAT (which is not leviable on the imports). If the imported goods are further sold on payment of VAT, the SAD is refunded as per the notification 102/97-Cus. - The technical fault of the assessee in applying for the refund to the....... + More


  • 2018 (5) TMI 1245

    Penalty u/s 114AA of the Customs Act, 1962 - Smuggling of Gold - Baggage Rules - Jurisdiction - Held that - the present case related to baggage and therefore the Tribunal does not have jurisdiction to entertain such cases. The Revisionary Authority at Delhi has got the power to decide such cases - the appeal is dismissed being not maintainable........ + More


  • 2018 (5) TMI 1244

    Classification of imported goods - Hover Board - whether classified under CTH 9506 or under CTH 8711? - Held that - Chapter 95 covers toys whereas chapter 87 deals with all kinds of motor vehicles other than Railway or tramway and rolling stock - as regards the disputed item, it is an electrically powered two wheeled transportation device designed to be used at low speed, for transportation of one person. As such from the size of the item, it is ....... + More


  • 2018 (5) TMI 1243

    Refund claim - rejected on the ground that the appellant cannot claim the refund directly without challenging the assessment order (bill of entry), in view of the Apex Court decision in the case of Priya Blue Industries ltd. vs. Commissioner 2004 (9) TMI 105 - SUPREME COURT OF INDIA ? - Held that - in the present case, there is no lis between the Department and the appellant in claiming the benefit of N/N. 52/2011 - the impugned order denying the....... + More


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