Feedback   New User   Subscription   Demo   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
Case Laws
Home Case Index All Cases Customs Tri Customs - Tri
Citation -
Order by


Customs - Tribunal - Case Laws

Showing 1 to 20 of 19931 Records

  • 2018 (2) TMI 1454 - CESTAT NEW DELHI

    Classification of imported goods - 0.1 Natural Brassinolide fertilizer - appellant claimed classification of the said goods under Heading 31010099 as other animal or vegetable fertilizer whether or not mixed together or chemically treated; fertilizer produced by the mixing or chemical treatment or animal or vegetable products - Revenue objected to the said classification and sought classification of the product under Heading 38089340 as plant gro....... + More

  • 2018 (2) TMI 1426 - CESTAT CHENNAI

    Scope of SCN - it is alleged that there is no whisper in the SCN either for invoking Section 14 of the Customs Act, 1962 or the Customs Valuation Rules, 2007. There was no proposal for rejection of the value declared - Held that - It is correct that the SCN does not propose for redetermination of the value of the goods or reject the value declared by the exporter/appellant. So also there is no proposal for invoking section 14 of Customs Act or th....... + More

  • 2018 (2) TMI 1425 - CESTAT NEW DELHI

    Penalty u/s 114 AA of the Customs Act, 1962 - The Revenue contended that the whole modus operandi adopted by the importer was to avail the benefit of Section 74 even after a lapse of two years from the date of import - Held that - it is clear that the appellant is in a responsible position and coordinated the imports and other operations as deposed by the customs house agent. In fact, the appellant appeared before the authorities and gave various....... + More

  • 2018 (2) TMI 1424 - CESTAT CHENNAI

    Violation of import condition - The department entertained the view that respondent having not fulfilled the export obligation and having diverted the duty free imports into the domestic market are not eligible for exemption under Customs N/N. 204/92 and 80/95 and was liable to pay duty - Held that - the Tribunal had given specific direction to the adjudicating authority to take cognisance of the EODC issued by JDGFT and to consider the matter on....... + More

  • 2018 (2) TMI 1423 - CESTAT NEW DELHI

    Rectification of mistake - case of appellant is that the ground was taken up in appeal but the Tribunal has not given any findings on the subject - Held that - At the time of passing the Final Order, the Tribunal had occasion to hear all connected parties and considered the entire record of the case. After such careful consideration the Tribunal has upheld the penalties imposed on M/s MAX Shipping & Forwarding Pvt. Ltd. as well as the Operati....... + More

  • 2018 (2) TMI 1422 - CESTAT NEW DELHI

    N/N. 53/2016-Customs (ADD) dated 25/11/2016 - ADD on low ash metallurgical coke originating in or exported from PR China and Australia - Held that - It appears that the said notification has already been assailed by the other parties in the case, M/s Kalyani Steels Limited and M/s Association of India Mini Blast Furnaces, 2017 (4) TMI 545 - CESTAT NEW DELHI on identical grounds, before the Tribunal, where it was held that The import from subject ....... + More

  • 2018 (2) TMI 1421 - CESTAT NEW DELHI

    Valuation - The grievance of the appellant is that the Department proceeded to take NIDB data that too on a higher basis - Held that - the value as declared by the importer was based on an invoice, which was admittedly not genuine. In such situation, proposals were made based on the contemporenous assessment, correctness of which has been admitted. No protest has been recorded. As such, we cannot be now called upon to examine the correctness of v....... + More

  • 2018 (2) TMI 1335 - CESTAT AHMEDABAD

    Classification of Steam Coal and Bituminous Coal - Held that - Since the final disposal of the appeals rests on the judgment of the Hon ble Apex Court on the classification issue of Steam Coal and Bituminous Coal, therefore, we are not in agreement with the argument of the learned Special Counsel for the Revenue that the Revenue would be free to enforce the demands during the intervening period i.e. after the present order is passed and till the ....... + More

  • 2018 (2) TMI 1334 - CESTAT HYDERABAD

    Valuation - enhancement of value - contemporary prices in NIDB data - Customs authorities took the view that declared values not being based on manufacturer s invoices, hence declared values are required to be enhanced to USD 430 per tonne (or Euro 401/378/385 etc.) based on contemporary prices in NIDB data. - Held that - the invoices issued by the traders from countries like Belgium, Malaysia, Singapore etc. cannot be dismissed peremptorily unle....... + More

  • 2018 (2) TMI 1333 - CESTAT NEW DELHI

    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 - denial of exemption on the ground that the concession is applicable to Ethyl Vinyl Acetate , falling under Chapter 39, whereas the goods imported were Ethylene Vinyl Acetate - whether the imported goods are eligible to the concessional rate of customs duty as per the N/N. 21/2002 dated 01.0....... + More

  • 2018 (2) TMI 1270 - CESTAT NEW DELHI

    Penalty u/s 114 (i) of CA 1962 on main appellant and Director - export of red sanders - prohibited goods - Held that - The fact that there was a mis-declared export consignment for which shipping bill was filed by M/s. Bhavya Exports at Air Cargo , Jaipur is not in dispute - The close examination of the facts analyzed by the impugned order makes it clear that the appellants cannot be de-linked from the responsibility of involvement in such improp....... + More

  • 2018 (2) TMI 1269 - CESTAT HYDERABAD

    Classification of imported goods - projectors of a kind which are principally used in an Automatic Data Processing System - While the appellant claims that the projectors imported by it were principally used in an Automatic Data Processing System (ADPS for short, which usually refers to computers) and are thus entitled for exemption, the Revenues case is that the projectors are equally usable in ADP systems as well as with Non-ADP equipments such....... + More

  • 2018 (2) TMI 1268 - CESTAT HYDERABAD

    Valuation - enhancement of value of imported goods i.e. PVC Flex Sheet Rolls - contemporaneous imports - Held that - in the absence of any contrary evidence to the finding recorded by the First Appellate authority, the Revenue s appeal is devoid of merits - respondent has filed cross-objections which are actually in support of the First Appellate Authority s order and has annexed various documents indicating the contract signed by them with the C....... + More

  • 2018 (2) TMI 1237 - CESTAT NEW DELHI

    Classification of imported goods - Under Pads - appellant claimed the classification under CTH 48184090 and the department sought to classify the said goods under CTH 48184010 - Held that - the product is essentially having the characteristics of the disposable under pads which are technically known as disposable bed pads/ bed sheets - Since, the goods in question were not made for fastening into the body, the same should not be termed as baby an....... + More

  • 2018 (2) TMI 1197 - CESTAT KOLKATA

    Confiscation of seized Betel Nuts - smuggling - Held that - the appellant had not refuted the allegations against them except that the goods are non-notified items - the quantum of redemption fine and penalty are excessive - the fine and penalties imposed on the appellants are reduced to 50 of the amount as ordered - appeal allowed in part........ + More

  • 2018 (2) TMI 1196 - CESTAT HYDERABAD

    Classification of imported goods - Palm Stearin - Adjudicating authority vide speaking order classified the goods imported under chapter 38.23 as against the claim of the Respondent before him being covered under chapter 15.11 - Held that - the issue is now covered by the decision of Hon ble Apex Court in the case of Commissioner of Central Excise, Customs & Service Tax Visakhapatnam vs. Jocil Ltd 2010 (12) TMI 24 - Supreme Court of India , w....... + More

  • 2018 (2) TMI 1195 - CESTAT NEW DELHI

    Scope of SCN - classification of imported goods - Held that - In the SCN the revenue sought classification under CTH 44219019 whereas in the appeal the revenue now want to change the classification to CTH 44219090 which is beyond the scope of the SCN - appeal not maintainable as beyond the scope of SCN - Appeal dismissed........ + More

  • 2018 (2) TMI 1194 - CESTAT MUMBAI

    Benefit of N/N. 21/2002-Cus dated 01.03.2002 - inport of D.C. Defibrillators for Internal use & Pacemakers - Revenue says that internal use means the Defibrillator is required to be used internally - Appellant explains that the equipment cannot be used in the body of a patient. - Held that - Revenue has no evidence to show that D.C. Defibrillators is required to be used in the heart but not in the Operation Theatre. When Revenue fails to lead....... + More

  • 2018 (2) TMI 1139 - CESTAT MUMBAI

    Provisional release of imported goods - areca nuts - Held that - nature of the goods being perishable as well as the interest of Revenue as several importers in the past have subsequently not been traceable after taking release of goods in similar circumstances, we deem it fit and proper to modify the conditions of provisional release - appeal allowed subject to modification of terms........ + More

  • 2018 (2) TMI 1138 - CESTAT NEW DELHI

    Penalty under the provisions of Regulation 18 read with Regulation 20(7) and 22 of Customs Broker Licensing Regulations, 2013 - time limitation - Held that - there is no offence report received by the licensing authority prior to the issue of show cause notice by the DRI, which is received on 05.10.2016 - No such report has been received or placed on record prior to the issue of show cause notice by the DRI. As such, we find no breach of limitati....... + More

Discussion Forum
what is new what is new


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version