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
        Home        
Case Laws
Home Case Index All Cases Customs CGOVT Customs - CGOVT
Law
Court
Citation -
Landmark
Order by
 

 

Customs - Central Government - Case Laws

Showing 21 to 40 of 319 Records

  • 2016 (7) TMI 145 - GOVERNMENT OF INDIA

    Import of electronic goods & cigarettes in a baggage - attempt to walk through green channel without declaring the goods - habitual offender - confiscation and redemption fine - Held that - Government opines that any oral submission made before the adjudicating authority will be a material piece of evidence. In View of the specific admission made by the applicant before the adjudicating authority, Government is inclined to hold that the appli....... + More


  • 2016 (7) TMI 144 - GOVERNMENT OF INDIA

    Smuggling - Import of gold / gold jewellery - passing through green channel - benefit of free allowance as per baggage rules denied - applicant had not declared the impugned gold - redemption fine and penalty - the main contention of the applicant for revision is that the respondent failed to see the true declaration made by the applicant on reporting at red channel before the concerned Customs officers at airport and nothing was concealed nor mi....... + More


  • 2016 (6) TMI 191 - GOVERNMENT OF INDIA

    Smuggling of 148.5 grams of gold bangles - non-declaration at green channel - contravention of provisions of Section 77 of the Customs Act, 1962 - Confiscation in lieu of redemption fine and imposition of penalty - Held that - any oral submission made before the adjudicating authority will be a material piece of evidence. In view of the specific admission made by the respondent before the adjudicating authority, Government is inclined to hold tha....... + More


  • 2016 (6) TMI 189 - GOVERNMENT OF INDIA

    Condonation of delay - 134 days - Absolute confiscation of impugned goods and imposition of penalty - Seizure of Cigarettes of 246 cartons of Davidoff brand - Mis-declaration of goods - none of the cigarette cartons contained any statutory pictorial health warning - goods are smuggled goods - Held that - Government notes that the time limit of filing revision application before the Revisionary Authority has been provided under Section 129 DD of t....... + More


  • 2016 (6) TMI 70 - GOVERNMENT OF INDIA

    Seeking setting aside of impugned order-in-original and Commissioner (Appeals) order - Rejected as infructuous on the ground of merger - Held that - Government finds merit in the contention of the Department that question of merger does not arise as the issue on which the impugned Order-in-Original is challenged by them was not a matter of consideration in Order-in-Appeal 331/2015 date 24.06.2015. In this regard, government finds support in sever....... + More


  • 2016 (6) TMI 69 - GOVERNMENT OF INDIA

    Period of limitation - Demand of already sanctioned drawback and imposition of penalty - Applicant were initially granted drawback for exports made by him - Sale proceeds in respect of export made by the applicants were realized within the prescribed time limit through the nominated bank - Appeal filed after 90 days (stipulated initial 60 days period plus 30 days condonable period). - Held that - as per Section 128 of customs Act, 1962, commissio....... + More


  • 2016 (6) TMI 68 - GOVERNMENT OF INDIA

    Demand of ineligible duty drawback with interest and imposition of penalty - Section 117 of the Customs Act, 1962 - Applicant were initially granted drawback for exports made by him - Sale proceeds realized beyond the stipulated period - Applicant claimed that sale proceeds were received by their bank within stipulated period and they have submitted the copies of Bank Realization Certificates (BRCs) in reply to impugned SCN but the same were not ....... + More


  • 2016 (6) TMI 10 - GOVERNMENT OF INDIA

    Confiscation in lieu of redemption fine and imposition of penalty - Smuggling of 148 grams of gold bangles - non-declaration at green channel - contravention of provisions of Section 77 of the Customs Act, 1962 - Held that - any oral submission made before the adjudicating authority will be a material piece of evidence. In view of the specific admission made by the respondent before the adjudicating authority, Government is inclined to hold that ....... + More


  • 2016 (6) TMI 9 - GOVERNMENT OF INDIA

    Confiscation in lieu of redemption fine and imposition of penalty - Smuggling of 87.5 gram of gold bangle - non-declaration at green channel - contravention of provisions of Section 77 of the Customs Act, 1962 - Held that - any oral submission made before the adjudicating authority will be a material piece of evidence. In view of the specific admission made by the respondent before the adjudicating authority, government is inclined to hold that t....... + More


  • 2016 (5) TMI 1210 - GOVERNMENT OF INDIA

    Smuggling of memory cards in unaccompanied baggage - Whether the impugned goods as held by the adjudication authority liable for absolute confiscation have been righty allowed to be released on payment of redemption fine and penalty by the Commissioner (Appeals) and whether penalty imposed on the respondents been rightly reduced or not - Held that - the impugned goods are in commercial/trade quantity and do not constitute bonafide personal effect....... + More


  • 2016 (5) TMI 1114 - GOVERNMENT OF INDIA

    Confiscation of goods absolutely - Non-entitlement to redemption fine - Seizure of smuggled 1000 gms imported gold - walked through the green channel at the airport without made declaration - Held that - since the respondent was not eligible to import gold and that too undeclared and in a substantial quantity, the same cannot be treated as bona fide baggage in terms of section 79. The said gold is imported in violation of the Foreign trade Policy....... + More


  • 2016 (2) TMI 320 - GOVERNMENT OF INDIA

    Recovery of duty drawback granted earlier due to non realization of foreign exchange - scope of sub-rule (5) of Rule 16A of Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 introduced as per Notification No. 30/2011 - retrospective effect to be given or not - Held that - as Rule 16(A)(5) of the Customs, Central Excise and Service Tax Drawback Rules, 1995, as amended, was made effective w.e.f. 11-4-2011 only and all export proce....... + More


  • 2015 (11) TMI 1642 - GOVERNMENT OF INDIA

    Condonation of delay - Duty Drawback - brand rate fixation - Rule 6 of the Customs & Central Excise Duty Drawback Rules, 1995 - the claim of drawback under brand rate to be fixed was filed on 91st day from Let Export Order - whether the delay condonable? - N/N. 49/2010-Cus. (N.T.), dated 17-6-2010 - Held that - As per the provisions of Rule 6(1) of the Customs & Central Excise Duty Drawback Rules, 1995, the application for determination o....... + More


  • 2015 (10) TMI 2618 - GOVERNMENT OF INDIA

    Duty Drawback - Section 74 of the Customs Act, 1962 - While leaving India, the passenger got an endorsement done of the goods imported by him on his ticket signed by an Inspector of Customs as evidence of having exported these goods - whether the impugned goods were same as which were exported? - Held that - the identity of exported goods with regard to imported goods could not be established to the satisfaction of Assistant Commissioner/Deputy C....... + More


  • 2015 (9) TMI 1528 - GOVERNMENT OF INDIA

    Duty drawback - denial on the ground that the goods imported were Lavender Flower and the goods exported were Cotton Neck Pillows . In terms of Section 74 of the Customs Act, 1962 the goods imported should be identical to the goods exported - Held that - the tariff heading under which each of these items has been classified changed from Lavender Flower under Customs Tariff Heading 0603 90 00 to Cotton Neck Pillows under Customs Tariff Heading 621....... + More


  • 2015 (9) TMI 1525 - GOVERNMENT OF INDIA

    Duty drawback - brand rate - subsequent exported goods had been notified under list of All Industry Rate - filing of supplementary claim - Whether the supplementary drawback claim filed u/r 15 of the Drawback Rules, 1995 by M/s. Cummins India Ltd. is hit by limitation or not? - Held that - the relevant date for the purpose of limitation under Rule 15 ibid is the date of settlement and payment of original drawback claims by the proper officer and ....... + More


  • 2015 (9) TMI 765 - GOVERNMENT OF INDIA

    Rate of duty drawback Reversal of Cenvat credit Applicants claimed duty drawback under All Industries Rate (AIR) of Drawback on their export Department availed Cenvat credit of input services and therefore, it appeared that they were not eligible for drawback 14.8 but eligible for drawback at lesser rate of 3 JS(RA) remanded matter back with directions to carry out verification In remand proceedings, Commissioner (Appeals) rejected appeal filed b....... + More


  • 2015 (9) TMI 716 - GOVERNMENT OF INDIA

    Fixation of Brand rate Extension of drawback benefit to BCD Adjudicating authority rejected applications for fixation of brand rate under Rule 6 of DBK Rules, 1995 observing that BCD on imported goods was not paid in cash but was debited in DEPB scrip treating it as exempted Commissioner(A) decided case in favour respondent Held that - respondent s application for fixation of brand rate was rejected by original authority while relied upon Board s....... + More


  • 2015 (9) TMI 615 - GOVERNMENT OF INDIA

    Drawback Claim under S.no. 48026210 export of plain paper cut in size - Quality of goods Respondents claimed drawback under Sl. No. 48026210 5.5 Lower authority classified export goods under drawback S. No. 4802 0099 and allowed eligible drawback of 1 and not 5.5 as claimed by respondents Commissioner(A) allowed drawback 5.5 , in favour respondent Held that - original authority held that goods are not of prime quality and hence, classifiable unde....... + More


  • 2015 (6) TMI 1112 - GOVERNMENT OF INDIA

    Unclaimed baggage - abandonment of goods at airport - assorted electronic goods - watches - Ivory/Cream coloured powder - prohibited goods - confiscation - valuation of assorted electronic goods - Held that - The Customs authorities have valued the goods on the basis of prevailing market rates and taking into consideration the type, brand, etc. and also based on information from the internet downloads (NIDB Data) after allowing the usual rebate -....... + More


2........
 
 
 
Discussion Forum
what is new what is new
 


Share:            

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

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

Go to Mobile Version