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Showing 1 to 20 of 6505 Records

  • 2017 (12) TMI 564 - GUJARAT HIGH COURT

    Ruchi Infrastructure Limited Versus Government of India & 1

    Effective date of notification - petitioner has prayed for a declaration that the Notification No. 43 of 2010 dated 09.04.2010 granting the exempt from payment of customs duty came to withdrawn become effective only from 20.04.2010 and not earlier and therefore, cannot be applied to the shipping bills of the petitioner for which let orders were issued by the authorities before such date. - Held that - it is an admitted position that the shipping ....... + More


  • 2017 (12) TMI 462 - DELHI HIGH COURT

    Devashish Polymers Private Limited Versus Union of India & Ors.

    Exemption from customs and excise duty - continuation of exemption under GST regime - continuation of exemption until the validity of registration granted to the petitioner s R&D centre - Held that - This Court is prima facie of the view that an exemption cannot be claimed as a matter of right in terms of the judgment of the Supreme Court in Union of India v. Parameswaran Match Works 1974 (11) TMI 40 - SUPREME COURT OF INDIA . - The petitioner cl....... + More


  • 2017 (12) TMI 461 - BOMBAY HIGH COURT

    M/s. Century Rayon Versus The Commissioner of Customs (Imports)

    Refund claim - duty paid under protest - claim of the appellant on the basis of proviso to subsection (1) of Section 20 of the said Act was that the benefit of the proviso will be available and no duty will be payable on reimported goods - It is alleged that in absence of the failure to establish identity at the time of importation, benefit of the proviso could not be made available - Held that - Sub-Section (1) of Section 20 lays down the rule w....... + More


  • 2017 (12) TMI 405 - GUJARAT HIGH COURT

    M/s Neno Crystals Versus Union of India & 2

    Valuation of imported goods - glass beads of a particular kind called Chaton - Department demanded higher import price - Held that - Since the issue is a recurring one and one which requires early and pragmatic resolution so that the neither the petitioner is unduly harmed nor the interest of the Revenue is prejudiced, in view of the facts noted above, it would be in interest of both the sides, that CESTAT before which said Tax Appeal No. 11645/2....... + More


  • 2017 (12) TMI 404 - MADRAS HIGH COURT

    The Commissioner of Customs Versus M/s. Rajeshwari Graphix

    Import of second hand photocopiers during 2004 and 2005 - whether the Commissioner (Appeals) and Appellate Tribunal are correct in holding that the second-hand photocopiers imported and meant for service sector are Capital goods free importable and not Consumer goods? - Held that - reliance placed in the case of Atul Commodities Pvt. Ltd. & Ors. Versus Commissioner of Customs, Cochin-9 2009 (2) TMI 18 - SUPREME COURT , where it was held that ....... + More


  • 2017 (12) TMI 246 - MADRAS HIGH COURT

    M/s. Enterprise International Ltd. Versus The Commissioner of Customs (Appeals-II) , The Assistant Commissioner of Customs (Group-7H) , The Assistant Commissioner of Customs (Refunds)

    Exemption from additional duty u/s 3 of CTA - N/N. 30/2004-CE dated 09.07.2004 - case of Revenue is that appeals have been dismissed as not maintainable on the ground that the assessments were self-assessment and the petitioner has to only file refund claims before the third respondent - Held that - If a Court or Quasi Judicial authority comes to a conclusion that a petition or an appeal is not maintainable, then the concerned Court or Quasi Judi....... + More


  • 2017 (12) TMI 106 - MADRAS HIGH COURT

    M/s. Venkata Sai Ram Traders Versus The Customs, Central Excise & Service Tax Settlement Commission, The Commissioner of Customs

    Doctrine of merger - Settlement Commission in exercise of its power conferred under Section 127-I (1) of the Customs Act, 1962, sent the case back to the adjudicating authority for adjudication in accordance with the provisions of the Customs Act - whether the subject matter of the show cause notice issued to the petitioner is a fit case for settlement before the Commission? - Held that - Admittedly, all the records are available in Chennai, in t....... + More


  • 2017 (11) TMI 1585 - MADRAS HIGH COURT

    S. Jayalakshmi Versus The Deputy Commissioner of Customs, Customs Division And The District Collector, Cuddalore

    Penalty u/s 112 of CA - demand of penalty from widow of late V.M.G.Srinivasa Vandayar, the petitioner - case of petitioner is that in terms of Section 112 of the Customs Act, 1962 the liability is personal in nature and cannot be recovered against the estate of the deceased - Held that - if proceedings are to be initiated against the petitioner, then liability should have been fixed on the petitioner, for which proper procedure was required to be....... + More


  • 2017 (11) TMI 1537 - KARNATAKA HIGH COURT

    The Pr. Commissioner of Customs & Service Tax, Bangalore Versus Indian Immunologicals Ltd.

    Conversion of shipping bills - Section 149 of the Customs Act 1962 - CBEC Circular No.36/2010 Customs dated 23/9/2010 - Held that - It is not in dispute that the respondent is a manufacturer and exporter of Human Rabies Vaccine. The Tribunal has recorded a finding that fault lied with the EDI system. The Board Circulars are issued to ensure that standard operating system is followed. Here is a case where, technical error had crept in the computer....... + More


  • 2017 (11) TMI 1536 - MADRAS HIGH COURT

    M/s. K.G. Denim Limited Versus The Central Board of Excise & Customs, Director General of Central Excise Intelligence, Director General of Foreign Trade, Joint Director General of Foreign Trade

    DEPB benefit - Applicability of Policy Circular No.6, dated 20.05.1998 and Policy Circular No.35, dated 03.09.1998 to the petitioner s case and what is the legal effect of such policy Circulars - Whether the denial of DEPB benefit based on the impugned policy Circulars is valid and proper? - Held that - This benefit which flows from the statutory policy is sought to be denied based upon the policy Circular Nos.6 and 35 as held in the case of Karl....... + More


  • 2017 (11) TMI 1535 - MADRAS HIGH COURT

    M/s. Thiru Rani Logistics Pvt. Ltd. Versus Chief Commissioner of Customs, The Commissioner of Customs

    CFS - reopening of earlier proceedings - refund of excess cost recovery charges - Held that - decision of the Hon ble Division Bench of the Bombay High Court in the case of Vijal Marine Services V. Commissioner of Customs & C. Ex., Goa, 2016 (3) TMI 939 - BOMBAY HIGH COURT referred, wherein the appellant sought for refund of the cost recovery charges paid under protest to the Customs authorities, the Division Bench held that since the appella....... + More


  • 2017 (11) TMI 1534 - BOMBAY HIGH COURT

    M/s. Biotor Industries Ltd. Versus Union of India And Others

    Implementation of Order dated 5th February, 2010 - refund of duty drawback - Held that - It is not case made out by the respondents that in terms of the order dated 5th February, 2010 refund of duty drawback has been issued - the respondents cannot refuse to comply with the order dated 5th February, 2010 which has attained finality. The ground raised that copies of the proceedings are not available in their office is totally unsustainable - appea....... + More


  • 2017 (11) TMI 1495 - MADRAS HIGH COURT

    The Southern India Mills Association, Lambodhara Textiles Limited Versus The Additional Secretary & Designated Authority, Directorate General of Anti-dumping & Allied Duties (DGAD) , M/s. Alok Industries Ltd., The Bombay Dyeing & Manufacturing Co. Ltd., Indo Rama Synthetics (India) Ltd., M/s. Reliance Industries Ltd.

    Proceedings to levy Anti-dumping duty - Exclusion of the party from the proceedings - power to initiate proceedings under Rule 5 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping duty on dumped articles and for determination of injury) Rules 1995 - whether the direction as sought for by the petitioner/Association to direct the first respondent to proceed to determine his jurisdiction to initiate proceedings under Ru....... + More


  • 2017 (11) TMI 1412 - DELHI HIGH COURT

    Vipul Overseas Pvt. Ltd. & Shri Surender Garg Versus Commissioner of Customs & Ors.

    Whether the CESTAT was justified and correct in law in passing an order of remand to the CUSAA Nos. 57/2017 & 58/2017 Page 3 of 4 original adjudicating authority to first decide the issue of jurisdiction, after decision of the Supreme Court in Civil Appeal preferred against the decision of Delhi High Court in Mangli Impex Limited v. Union of India 2016 (5) TMI 225 - DELHI HIGH COURT ? - Held that - The Tribunal will decide the appeals on meri....... + More


  • 2017 (11) TMI 1340 - GUJARAT HIGH COURT

    HRMM Agro Overseas Pvt Ltd & 1 Versus Union of India & 2

    Interest on refund - redemption fine and bank guarantee - order of the adjudicating authority having reversed, petitioners become entitled to the amount deposited, being there neither any challenge to the order of Tribunal nor was the amount stayed by the Higher Court - Whether the petitioners is entitled to interest on redemption fine and Bank guarantee? - Held that - As per the settled law, it may be open for the Department to challenge the sai....... + More


  • 2017 (11) TMI 1300 - DELHI HIGH COURT

    Commissioner of Customs (Import) Versus Gulati Sales Corporation

    Refund of SAD - N/N. 102/2007-CUS dated 14th September, 2007 - whether limitation period specified under Section 27 of the Act would apply to claims for refund made under the notification of 2007? - Held that - the issue is covered by the decision of the Delhi High Court in the case of Sony India Private Limited versus Commissioner of Customs 2014 (4) TMI 870 - DELHI HIGH COURT , where it was held that With the introduction of the circular and th....... + More


  • 2017 (11) TMI 1159 - RAJASTHAN HIGH COURT

    Commissioner of Customs Versus M/s Naresh Kumar Meena

    Revocation of CHA License - Whether the Tribunal is legally correct in setting aside the revocation of CHA Licence of the appellant No.3 in the circumstances when there is gross violation of CHA Licensing Regulations, under which the said licence was granted, on the part of the CHA himself? - Held that - the decision in the case of Commissioner of Customs Versus M/s K.M. Ganatra & Co. 2016 (2) TMI 478 - SUPREME COURT referred, where it was he....... + More


  • 2017 (11) TMI 1125 - DELHI HIGH COURT

    Hind Global Enterprises Versus The Commissioner of Customs & Anr.

    Maintainability of petition - appealable order - Section 110A of the Customs Act, 1962 - Held that - Normally, writ petitions are not entertained, where there is an equally efficacious alternative remedy - the petitioner should invoke the appellate statutory remedy by way of appeal under Section 128 of the Act. The same would be efficacious and proper forum for redressal of the grievance. If any such an appeal is filed within a period of two week....... + More


  • 2017 (11) TMI 1124 - MADRAS HIGH COURT

    M/s. Mercantile Impex, Proprietor Hakimuddin S. Porbundarwala Versus The Customs and Central Excise Settlement Commission, The Additional Director, Directorate of Revenue, Intelligence, Ministry of Finance, The Additional/Joint Commissioner of Customs

    Rejection of application made to Settlement Commission - Section 123(1) of the Act - Held that - A reading of Sub-Section (1) of Section 123 of the ACt shows that the place, time and manner of seizure of the goods under the provisions of the Act is immaterial as the section only contemplates that Where any goods to which this section applies are seized . Therefore, no distinction can be made between seizure during the course of examination of car....... + More


  • 2017 (11) TMI 1123 - MADRAS HIGH COURT

    M/s. Kavitha Exports Versus The Assistant Commissioner of Customs (EPCG)

    Refund claim - bank guarantee furnished - time limitation - EPCG Scheme - Held that - The Commissioner (Appeals) allowed the appeal filed by the petitioner and set aside the order passed by the respondent dated 25.4.2011. Further, the Commissioner (Appeals) directed that status quo to be maintained till the petitioner produces EODC and once it is produced and if it is found to be in order, the amount recovered by encashing the bank guarantee shou....... + More


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