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Customs - Central Government - Case Laws

Showing 41 to 60 of 319 Records

  • 2015 (6) TMI 1109

    Recovery - Duty drawback - recovery on the ground that applicant failed to produce the evidence for realization of export proceeds in respect of impugned exported goods for which they were allowed drawback within the period allowed - Held that - it is a statutory requirement u/s 75(1) of Customs Act, 1962 & Rule 16A(1) of Customs, Central Excise & Service Tax Drawback Rules, 1995, read with Section 8 of FEMA, 1999 read with Regulations 9 ....... + More


  • 2015 (6) TMI 1108

    Duty drawback - recovery of sanctioned drawback - recovery on the ground that applicant failed to produce the evidence for realization of export proceeds in respect of impugned exported goods for which they were allowed drawback within the period allowed - Held that - it is a statutory requirement under Section 75(1) of Customs Act, 1962 & Rule 16A(1) of Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, read with Section 8 ....... + More


  • 2015 (5) TMI 1023

    Recovery of drawback amount where export proceeds not realized - Exporter were granted drawback with regard to exports made by them vide Nine (9) shipping bills, subsequently, demand of drawback already sanctioned was confirmed on the ground that in respect of 2 shipping bills, the date of realization was not mentioned and in respect of remaining 7 shipping bills, the realization date was beyond the stipulated time period and no Reserve Bank of I....... + More


  • 2015 (3) TMI 946

    Denial of duty drawback claim - licence fee was paid for right in India and the value of Licence Fee is neither paid nor payable at the time of export - Held that - applicant sought to export goods under claim of drawback for value including value of Licence Fee of US 4000 against which duty was paid at the time of import. Government observes the applicant paid duty at the time of import under protest as the customs authorities at the time of imp....... + More


  • 2015 (3) TMI 900

    Claim of duty drawback - allegation that applicant had wrongly claimed and was sanctioned drawback claim at higher rate as applicant had availed Cenvat credit on the input services used in respect of impugned exported goods - Held that - Rule 3(1) of the said Drawback Rules, 1995 stipulates that the amount of drawback can be reduced by taking into account the lesser duty or tax paid by way of rebate, refund or credit obtained. The plain wording o....... + More


  • 2015 (3) TMI 859

    Power of deputy Commissioner - Power to condone delay - Duty drawback claim - Held that - The delay in filing drawback claim in both the cases was less than 3 months - As per provision of Rule 5 of Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995 as amended, the AC/DC of Customs is empowered to extend the initial period of 3 months by a period of the three months. - department has not challenged the genuinity of drawback claim....... + More


  • 2014 (12) TMI 770

    Duty drawback claim - Failure to produce Cenvat credit non-availment certificate - Since the applicant failed to reply the query within 15 days, claim was made zero and the applicants were asked to file supplementary claims with relevant documents - Supplementary claims rejected by the original authority as time-barred - Held that - The applicant as an exporter was duty bound to rectify deficiencies and reply to query as pointed out by the depart....... + More


  • 2014 (12) TMI 727

    Free baggage allowance - Confiscation of one LCD TV and two litre whisky - One Laptop valuing ₹ 38,300 allowed as free baggage - Attempt to smuggle goods - Repeat offender - Imposition of redemption fine and penalty - Held that - free baggage allowance is admissible to the applicants. Applicants are entitled for duty free clearance of 2 litres of whisky as per baggage rules. So, the confiscation of one LCD TV and two litre whisky is set asi....... + More


  • 2014 (12) TMI 726

    Illegal sale of confiscated gold - smuggle gold bars and coins - Refund of sale proceeds - applicant has contended that since the goods have disposed of hence duty cannot be collected; that the interest of 9% per annum for the sale proceeds be paid for delayed payment and warehousing charges may be re-fixed - whether the refund has to be paid without deducting the duty as claimed by the applicant or not. - Held that - In view of judgment in the c....... + More


  • 2014 (12) TMI 572

    Import of Baggage - Import of dutiable goods, fake watches and 6 cartons of Cigarettes - Imposition of redemption fine & penalty - Violation of Copyright Act, 1957 and IPR Regulation of India Baggage Rules, 1998, Sections 77, 79, 11 of Customs Act, 1962, para 2.20 of FTP 2009-2014 and also the provision of Section 11(1) of Foreign Trade (Development and Regulation) Act, 1992 - Now in this revision application the applicant has pleaded to rele....... + More


  • 2014 (10) TMI 329

    Duty drawback claim - Section 75 of the Customs Act, 1962 - Import of second hand machines - Since these press machines could not be installed, the applicants withdrew the same from the EPCG Scheme and paid the applicable Customs Duty of ₹ 2,18,50,325/- and appropriate interest amounting to ₹ 61,62,413/-. On such uninstalled press machines, the applicants carried out various operations viz. refurbishing, painting, modifications, rewin....... + More


  • 2014 (10) TMI 155

    Recovery of excessive Duty drawback claim - export of goods in discharge of export obligation under advance license - Held that - Respondent exported goods namely I.C. Engines and parts falling under Tariff Heading 8408 under claim of drawback. They filed brand letter application under Rule 6(1)(a) of Drawback Rules, 1995. Brand rate letters were issued by the jurisdictional Central Excise, Commissionerate, Pune-III. On the basis of said brand ra....... + More


  • 2014 (5) TMI 1095

    Demand of drawback availed, where export proceeds finally could not realized within stipulated period - Export of leather footwear and finished leather goods under drawback shipping bills - Exporter failed to submit BRCs evidencing realisation of export sale proceeds in respect of shipping bills - Held that - the Reserve Bank, has granted extension up to 31-3-2014 subject to the condition that no further extension would be granted. Applicant has ....... + More


  • 2014 (5) TMI 1094

    Demand of excess drawback on the ground of wrongly classifying the products - Classification of item under drawback schedule Exported fish maws under claim of drawback under drawback schedule Sr. No. 0305 claiming drawback @ 2% which was initially sanctioned to them but department classified it under drawback heading 0511 attracting drawback @ 1% - Held that - the Fish Maws is a bladder/part of fish which is fit for human consumption as the same ....... + More


  • 2014 (5) TMI 1093

    Fixation of brand rate of DBK on portion of Ethyl Alcohol - Export of Indian Made Foreign Liquor under claim for duty Drawback - Whether IMFL exported is manufactured out of molasses based Ethyl Alcohol or grain based Ethyl Alcohol - Held that - in present revision applications applicant department has again raised the other same point which were decided vide G.O.I. Revision Order No. 225-241/2011-Cus., dated 4-5-2011. It is not legally permissib....... + More


  • 2014 (5) TMI 1092

    Rejection of drawback claimed under Section 74 of the Customs Act, 1962 read with provision of Re-export of Imported Goods Rules, 1995 - Import of tyres and fitted them in trucks which were finally exported - Original Authority held that the goods exported were not same as imported goods and not exported as such and therefore, not eligible for drawback claim - Held that - applicant has already availed rebate of duty paid on exported goods. At the....... + More


  • 2014 (5) TMI 1091

    Revision application under Section 129DD of Customs Act, 1962 - Confiscation of non bona fide baggage and commercial in nature - Imported in violation of provisions of the Customs Act, 1962, Foreign Trade Policy 2009-14 - As per provision of Baggage Rules 1998, the applicant is entitled to get full free allowance which has been denied - Appellant contended that one electronic keyboard PA50SD Brand Korg is overvalued and requested to assess its va....... + More


  • 2014 (4) TMI 1123

    Revision by Central Government - Section 129DD of Customs Act, 1962 - Confiscation of foreign currency of US 40,000 equivalent to Indian ₹ 24,05,490/- under Section 111(d) of Customs Act, 1962 - Respondent seeks for refund of residual amount after subtracting the penalty and redemption fine imposed from the sum realized on disposal of the impugned foreign currency - Held that - it is not a case of refund under Section 27 of Customs Act, sin....... + More


  • 2014 (1) TMI 223

    Fixation of Brand Rate under Rule 6(1) (a) of the Customs and Central Excise Duties and Service Tax Drawback Rules, 1995 - Held that - during the year 2008-09 that the applicant requested and the department took up the issue of re-open and re-consideration of such rejected claims for fixation of Brand Rate. Relevant show cause notices were issued and after providing due opportunity to the applicant, the case matter was adjudicated with the conclu....... + More


  • 2014 (1) TMI 119

    Duty demand - Confiscation of goods - Duty drawback - Imposition of redemption fine - Mis declaration of goods - Held that - impugned goods were having elastic tightening at the bottom. It has been observed by the original authority that as per the explanatory notes envisaged in the Classification Guidelines for knitted and woven garments issued by Textiles Committee, Ministry of Textiles, G.O.I., the blouse does not include garments with pockets....... + More


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