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Customs - Central Government - Case Laws

Showing 61 to 80 of 319 Records

  • 2014 (1) TMI 63

    Rejection of drawback claim - Bar of limitation - Applicability of clause 3(d)(ii) of CBEC Circular No. 14/2003, dated 6-3-2003 - Held that - applicable circular nowhere excludes the status of validity of Brand Rate Letters in respect of Shipping Bill or otherwise and the restriction of one year is a binding for all kinds of Brand Rate Letters except in a case when Brand Rate is calculated by taking into account All Industry Rate of Drawback admi....... + More


  • 2013 (12) TMI 1466

    Recover of already sanctioned drawback - failure to submit the Bank realisation certificate in prescribed format as a proof of realisation of export sale proceeds - Held that - Despite prolonged litigation applicant has not produced the documentary evidence for realisation of export sale proceeds in the prescribed format of Bank realisation Certificate and still insisting that nowhere said format is prescribed and documentary evidence submitted b....... + More


  • 2013 (12) TMI 1465

    Penalty u/s 116 - Shortage of goods - Held that - Provision of Section 116 makes it clear that penalty is imposed for not unloading the goods which were loaded in vessel for importation into India. There is no requirement of proving mens rea on the part of person-in-charge of conveyance. In this case, the short landing or non-landing of goods is admissible by the applicant. As such penalty is imposable under Section 116 - 0.5% losses due to natur....... + More


  • 2013 (12) TMI 1464

    Penalty u/s 116 - short landing quantity - Held that - Section 30 stipulates delivery of import manifest or import report with true declaration therein. Further Import Manifest (Vessel) Regulations, 1971 provides the nature, condition and position (including status) to be truly declared as per respective declaration form. It is therefore quite clear that Manifest is to be considered a basic legal document and the declarations made therein are to ....... + More


  • 2013 (11) TMI 498

    Rejection of drawback claim - Import of old and used machinery and equipments/accessories spare parts on re-export basis - Contravention of provisions of Notification No. 23/2008-Cus., dated 1-3-2008 - Time frame of re export of goods - re-exported the imported goods after a period of 18 months - Held that - applicant re-exported the goods after 19 to 23 months and filed claim of drawback under Section 74 - At the time of export only one notifica....... + More


  • 2013 (11) TMI 497

    Fixation of brand rate of drawback - Contravention of the proviso (ii) of Rule 3 of the Customs & Central Excise Duties Drawback Rules, 1995 read with Circular No. 3/99, dated 3-2-1999 and Circular No. 41/2005-Cus., dated 8-10-2005 - Held that - Applicant has admitted that proviso (ii) of Rule 3 of Drawback Rules, 1995, and C.B.E. & C. Circular 3/99-Cus., dated 3-2-1999 do not allow the duty drawback when customs duty is paid through debi....... + More


  • 2013 (10) TMI 1315

    Rejection of request of reconstruction of the file - applicant have not furnished EP copy and original exporter copy of the shipping bill and furnished only the photocopy of the shipping bill which is not the valid document to claim drawback - applicant applied for reconstruction of file on the ground that on the date of customs clearance, EDI system was not working, therefore the goods were manually cleared - Held that - appellate authority has ....... + More


  • 2013 (10) TMI 1314

    Denial of duty drawback claim - Claim sanctioned previously - notification No. 84/2010-Cus. (N.T.), dated 17-9-2010 - Rule 19(2) - Commission upheld denial of drawback claim but set aside penalty - Held that - respondent M/s. Rama Phosphate Ltd. is a manufacture who sold the goods to merchant exporter M/s. Pradeep Overseas Ltd. The merchant exporter has not declared the fact of procurement of raw materials duty free under Rule 19(2) by the manufa....... + More


  • 2013 (10) TMI 1308

    Denial of drawback claim - applicant manufactured/exported the product in question contained raw material on which no duty was paid - applicant availed Cenvat credit on capital goods - violation of para 13 of the Notification No. 103/2008-Cus. (N.T.), dated 29-8-2008 - Whether the drawback claim, arising out of export of cotton yarn is hit by the proviso (ii) to the Rule 3(i) of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1....... + More


  • 2013 (10) TMI 1307

    Denial of duty drawback claim - fixation of brand rate - department returned the application stating that the applicants are required to file application before proper authority i.e. Development Commissioner, SEZ - Bar of limitation - Held that - Initially the applicant filed application for fixation of brand rate on 13-6-2006 with reference to Shipping Bill No. 4226170 which was given LEO on 27-4-2006 i.e. within 60 days time from date of LEO as....... + More


  • 2013 (10) TMI 1306

    Duty drawback claim - Non discharge of obligation of producing the export realization certificate as stipulated under the duty Drawback Rules - Held that - Applicant can submit certificate about realization of export proceeds in the prescribed format either from said dealer or Chartered Accountant in his capacity as a statutory auditor of the exporter s account. The appellate authority in its findings has observed that the M/s. S.A. Faujdar &....... + More


  • 2013 (10) TMI 1305

    Confiscation of goods - Non declaration of commercial quantity of diamonds imported in India - Import of diamonds for making jwellery - Held that - The said goods imported through Baggage being in commercial quantity, not declared before customs and found concealed, would fall in the category of smuggled goods . Further the importation is in violation of Sections 77 and 79 of Customs Act, Section 3(3)/11 of the Foreign Trade (Development & Re....... + More


  • 2013 (9) TMI 999

    Recovery of already sanctioned drawback - benefit of C.B.E. & C. Circular No. 35/2010, dated 17-9-2010 - Held that - It is clearly stipulated in the clarification that present Notification 84/2010-Cus. (N.T.), dated 17-9-2010 provides that customs component of AIR Drawback shall be available even if the rebate of excise duty paid on raw materials under Rule 18 or if such raw materials were procured with payments of duty under Rule 19(2). This....... + More


  • 2013 (8) TMI 414

    Foreign Travel Tax (FTT) - Delay in Depositing the amount The Carrier failed to deposit an amount of towards the FTT for the month of March, 2003 within the period as stipulated in Rule 9 of the FTT Rules, 1979 read with Notification No. 1/2002 and deposited the same after a delay of 2 days The Applicant while denying all the charges submitted that there was no delay and if any it was not deliberate or intentional - Notice was issued as to why th....... + More


  • 2013 (8) TMI 353

    Condonation of Delay - Held that - There were sufficient cause for condonation of the delay - their excise consultant had met with a severe accident and there consultant was not well therefore they could not draft revision applications in time - One medical certificate was also submitted. - Fixation of Brand rate of drawback - Revenue rejected the application for fixation of brand rate of drawback under Rule 6 on the ground that export value was ....... + More


  • 2013 (8) TMI 233

    Fixation of Brand rate of Duty Drawback - Whether Commissioner (Appeals) failed to examine the letter/order of the Additional Commissioner wherein the descriptive analysis of all the relevant documents having been thoroughly verified/scrutinized had been provided Held that -Commissioner (Appeals) had therefore rightly allowed the fixation of duty drawback brand rate in the light of said C.B.E. & C. Circular subject to revenue safeguard as men....... + More


  • 2013 (8) TMI 99

    Penalty u/s 116 person-in-charge of conveyance - All the containers had been received empty steamer agents could not provide a satisfactory explanation for short-landing and was accountable for the declared quantity of the cargo especially when the seals provided by him were used for sealing the containers - assesse contended that u/s 116 penalty can be imposed only on person-in-charge of the conveyance and not on steamer agent, that seals of con....... + More


  • 2013 (8) TMI 7

    Claim for duty drawback assessee filed a claim of duty drawback for export goods - The show cause notice was issued to the assessee for confiscation of 5268 cartons exported for which the drawback claimed - penal action u/s 114AA on the assessee - penal action u/s 114(iii) on the exporters and rejection of the duty drawback claim - Held that - Commissioner (Appeals) had rightly held drawback claim admissible at lower rate on Customs portion only ....... + More


  • 2013 (7) TMI 838

    Duty drawback - department contended that allowing rebate of duty when drawback of Customs portion was availed will amount to double benefit was not valid Held that - Commissioner (Appeals) had given his detailed findings in the case - Department in their revision applications had not countered even a single argument and simply stated that double benefit of drawback and rebate of duty cannot be allowed - Notification No. 84/2010 provides that cus....... + More


  • 2013 (7) TMI 796

    Classification of goods duty drawback assessee exported High Voltage switchgear (Circuit breaker SF6) classifying the export goods under Heading 85.37 under claim for drawback - the AC contended that the export goods are not eligible for drawback under SS No. 85.37 but under SS No. 85.35 - Held that - The Tariff Items in the First Schedule to the Customs Tariff Act, 1975 and description of goods in Drawback Schedule are aligned at four digit leve....... + More


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