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Customs - Central Government - Case Laws

Showing 81 to 100 of 319 Records

  • 2013 (7) TMI 757

    Classification of goods - Duty Drawback assessee exported baby caps and claimed drawback under Sl. No. 6505A and the same was sanctioned as per the declaration - the claimant sought for amendment of the drawback Sl. No. to 611107A on the ground that the same was earlier wrongly declared by mistake Held that - Drawback Sr. No. 6505 provides the most specific description and goods baby caps are rightly classified under Sr. No. 6505 - General Rules ....... + More


  • 2013 (7) TMI 719

    Amendment in name in Import General Manifest (IGM) - An unaccompanied baggage was booked he did not come for delivery summons were issued but no response was received and goods were seized under the provisions of the customs Act petition was filed to allow amendment in impugned AWB in their name - Held that - amendment in IGM was not permissible where fraudulent intention was involved - applicants have not come out with any reason or motive for t....... + More


  • 2013 (7) TMI 681

    Classification of goods - Assessee had exported woven fabrics containing 85% or more by weight of synthetic filament yarn (dyed and printed) polyester under claim of drawback under Tariff item no. 540702A of the Drawback Schedule - department viewed that the exported goods were not eligible for the benefits of drawback in terms of tariff item No. 540702-A, but under Tariff Items No. 540705 - Held that - Goods cannot be classified under Tariff Ite....... + More


  • 2013 (7) TMI 644

    Fixation of duty drawback - Held that - Commissioner (Appeals) has rightly denied the fixation of drawback - The exemption contained in the Notification being absolute/unconditional - manufacturer had no option to pay duty on said exempted goods in terms of the provisions of Section 5A(1A) of Central Excise Act - no condition was provided under column (5) of the Notification - the exemption is available to all goods captively consumed the rules s....... + More


  • 2013 (7) TMI 607

    Duty Drawback - assessee manufacture & export of Industrial Boilers & Vapour Absorption Chillers of various Models and Capacities for Industrial use on turnkey basis - the products were huge in size these were shipped in various lots considering the convenience of transportation, requirement on site & part shipments duty drawback application was made - Held that - the assessee was entitled for getting brand rate of Drawback fixed unde....... + More


  • 2013 (7) TMI 571

    Duty Drawback demanded validity of notice penalty - department contended that the goods procured from the traders did not accommodate the proforma prescribed under Boards Circular No. 54/2001 Held that - Drawback by providing wrong and incorrect information in Annexure I/II required to be furnished as per Drawback Circular No. 54/2001 assessee mentioned the word supplier rather clearly stating the trader. As such they concealed this vital informa....... + More


  • 2013 (7) TMI 161

    Rebate Claim u/s 75 of the Customs Act goods are re-exported after re-packing and re-labelling - before exporting the said imported input, they had removed the original packing and labels of the foreign country and relabelled and affixed the said input with their factory s name and address and exported the same goods under claim of rebate under Rule 18 of the Central Excise Rules, 2002 on payment of Central Excise duty and education cess. - Held ....... + More


  • 2013 (6) TMI 683

    Denial of abatement of duty - loss subsequent to removal from refinery - violation of the condition 2(iii) of the Board s Circular No. 804/1/2005-CX, dated 4-1-2005 - held that - facility of removal of petroleum products without payment of duty from factory of production to export warehousing continues to be available vide Notification No. 46/2001-C.E. (N.T.), dated 26-6-2001. The said circular has specifically stated that no storage losses in ex....... + More


  • 2013 (6) TMI 681

    Denial of duty drawback claim - Bar of limitation - no formal communication was sent to exporter - Held that - Public notice is a valid communication asking the exporter to submit replies through EDI service centre to pending queries within 15 days failing which the pending drawback claim will be liable for rejection. This public notice did not prescribe any new procedure so there is no question of its prospective applicability. Despite this comm....... + More


  • 2013 (5) TMI 793

    Rejection of application for fixation of Special Brand Rate of Drawback under Rule 7 of the Drawback Rules - failure to indicate their intention to avail Brand Rate of Drawback Rules under Rule 7 at the time of export in the relevant Shipping Bills - failure to mention Serial No. of drawback schedule in the Shipping Bills - Held that - applicant exported the goods and claimed All Industry Rate of drawback. Subsequently, the applicant by terming t....... + More


  • 2013 (5) TMI 792

    Classification of goods - Classification under Heading 7321 or 7323 of drawback schedule - exporter has not given the certificate of EPCH/MHSC on the body of Shipping Bills under which goods were exported as required under Circular No. 56/99-Cus., dated 26-8-1999 - Held that - Rejection of EPCH certificate can be done only after approval of jurisdictional Commissioner and after discussion with the certificate issuing authority. - In C.B.E. & ....... + More


  • 2013 (5) TMI 791

    Denial of duty drawback claim - Denial on the ground that each company/SEZ Unit is a separate and distinct unit and therefore, M/s. Kariwala Industries Ltd. and M/s. Kariwala Green Bags cannot be treated as one and the same unit - Non maintenance of proper account showing accountal of goods procured from DTA unit - violation of Rules 34 and 22(ii) of SEZ Rules, 2006 - Held that - Rule clearly stipulates that payment for supplies from DTA unit has....... + More


  • 2013 (4) TMI 705

    Rejection of application for fixation of Special Brand Rate of Drawback under Rule 7 of the Drawback Rules - failure to indicate their intention to avail Brand Rate of Drawback Rules under Rule 7 at the time of export in the relevant Shipping Bills - failure to mention Serial No. of drawback schedule in the Shipping Bills - Held that - applicant exported the goods and claimed All Industry Rate of drawback. Subsequently, the applicant by terming t....... + More


  • 2013 (3) TMI 600

    Denial of All Industry Rate of Drawback - claim on FOB value - Notification 43/2001-C.E. (N.T.) - whether the drawback specified in the above Schedule at Sr. No. 8701 B is applicable to export of commodity or product when such commodity or product is manufactured or exported by availing benefit of Notification No. 43/2001-C.E. (N.T.), dated 26-6-2001 issued under sub-rule (2) of Rule 19 of Central Excise Rules, 2002 - Held that - respondents have....... + More


  • 2013 (3) TMI 325

    Drawback claims - Drawback claims rate schedule and supporting documents were not submitted - Dolomite & Iron Ore which are the main ingredients for the manufacture of the exported goods has been procured without payment of duty - Limit in filing the claim - Held that - Drawback claims filed by the applicant appeared admissible as the respondent satisfies the provision of Rule 13. - The respondent had also claimed the drawback at all Industry....... + More


  • 2013 (3) TMI 241

    Duty drawback - recovery of erroneously sanctioned drawback claim - It was noticed after audit of export documents i.e. the exported item of woollen garments were not covered by the duty drawback schedule for the year 1999-2000 and that as per schedule woollen garment namely suits/blazers/trousers and jackets excluding those made from shoddy fabric/yarn only are classifiable under sub-serial No. 62.09 and eligible for drawback and required the de....... + More


  • 2013 (3) TMI 189

    Duty drawback - entry No. 2207 10 90 - held that - the dispute as to whether ENA of Min. 96.4% V/V strength is eligible for Drawback claim @ Rs. 4.00 per litre under Drawback heading 2207 10 90 has been put at rest by C.B.E. & C. s Notification No. 84/2010-Cus. (N.T.) read with C.B.E. & C. s Circular No. 42, dated 22-9-2011. Vide Notification No. 84/2010-Cus. (N.T.), the Drawback entry No. 2207 10 90 was expanded to include description as....... + More


  • 2013 (2) TMI 775

    Duty Drawback - recovery on the ground applicant failed to submit the Bank Realization Certificate in respect of export sale proceeds within-stipulated time - Held that - The adjudicating authority was required to mention the shipping bill in the SCN. Applicant has claimed to have lost copy of SCN. In such a situation, the case is required to be remanded back to original authority to consider the matter afresh after intimating the details of ship....... + More


  • 2013 (2) TMI 668

    Penalty u/s 116 - whether the bilge water pumped out can be taken into account for setting off the shortage of pet coal - Held that - Applicants has not produced the relevant contract/purchase order, invoice, bill of lading, etc., between the supplier and the importer indicating the nature of cargo, tolerance limit, percentage of moisture content, if any, in support of his claim that cargo had a moisture content which transferred into bilged wate....... + More


  • 2013 (2) TMI 228

    DBK - other handicraft of iron & aluminium Vs. Furniture Assessee are engaged in the manufacture and export of handicrafts of Iron & Aluminium Filed rebate claims for export of goods described as other handicraft of Iron & Aluminium and classified under Drawback Schedule Heading No. 732602 which covers other handicraft of Iron and Steel there was four consignments contained goods such as chair, table bird cage, plant stand, tray and s....... + More


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