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- 2021 (10) TMI 774 - PUNJAB AND HARYANA HIGH COURT
Application for extension of interim bail granted to the petitioner - Extension sought on the ground of excessive illness of wife, who is on one's deathbed - HELD THAT:- At this stage without going into rival contentions of the parties, the prima facie look at the photograph can be made wherein, the wife of the petitioner is almost lying in unconscious condition at home. At this stage without embarking upon the merits of the case, it would be just and appropriate to extend the interim bail till the next date of hearing i.e. 16.11.2021. Appeal disposed off.
- 2021 (10) TMI 773 - PUNJAB AND HARYANA HIGH COURT
Grant of anticipatory bail - 39,60,000 Cigarettes - illegal clearance of consignment - consignment was cleared manually without making any entry by the Customs Department - HELD THAT:- This Court finds that it is very strange and surprising that 02 Departments i.e. Department of Customs, Customs Commissionerate, Ludhiana - respondent No.1 and Anti-Evasion Unit, Central Goods & Service Tax, Commissionerate, Ludhiana - respondent No.2, are fighting tooth and nail regarding fixing the liability as to how the consignment was cleared manually without making any entry by the Customs Department and as per stand of the Customs Department, there is a collusion of the official of the CGST Department with the petitioner and the other accused and in that process, the CGST Department is posing the petitioner as a Secret Informer/Source and has eve....... + More
- 2021 (10) TMI 647 - MADRAS HIGH COURT
Seeking issuance of detention certificate recommending waiver of detention and demurrage charges and to ensure grant of waiver demurrage and detention charges on the goods - HELD THAT:- In view of the stand taken by the learned Standing Counsel appearing for the respondent that he has already rendered opinion to comply with the directions already indicated in the order of this Court in M/S. DIAMOND NUTS, REP. BY ITS AUTHORIZED SIGNATORY, DR. R.K. BHOODES VERSUS THE PLANT PROTECTION OFFICER (E) , DEPUTY COMMISSIONER OF CUSTOMS (GROUP I) , CENTRAL WAREHOUSING CORPORATION, TUTICORIN [2021 (5) TMI 1000 - MADRAS HIGH COURT] and such opinion having been accepted was acted upon by sending communication dated 09.08.2021 by the Assistant Commissioner (Legal) (Customs) to the Assistant Commissioner (Import) at Tuticorin, and necessary orders defini....... + More
- 2021 (10) TMI 600 - MADRAS HIGH COURT
Recovery of interest for drawback amount - definite stand of the petitioner is that no such order has been served on him and before which, no such proceedings or summons have been issued - principles of natural justice - HELD THAT:- An order seems to have been passed against the petitioner, which is starring at the petitioner and the same has to be challenged in the manner known to law. In order to enable the petitioner to challenge those orders, this Court feels that those orders along with the connected materials shall be furnished to the learned Counsel for the petitioner and on receipt of the same, it is open to the petitioner to challenge those orders. After challenging the main orders, depending upon the challenge, the present challenge made with regard to the consequential orders shall be maintained. The Writ Petition stands disposed of.
- 2021 (10) TMI 599 - KERALA HIGH COURT
Refund of amount deposited during the investigation by the respondent - errors apparent on the face of record or not - HELD THAT:- The grounds raised do not relate to alleged errors apparent on the face of the record, and no error, in fact, is pointed out in the judgment under review. However, from the circumstances now brought to our notice, firstly, the Department is independent and none has restricted the authority or stifled the functional duty of the Revenue to act in determining the duty/additional duty payable by the respondent against the subject import in accordance with law. It is made clear that the Revenue is independent in its authority and given liberty to proceed in accordance with law in determining the duty/additional duty, as the case may be, payable by the respondent by passing necessary orders - Petition dismissed.
- 2021 (10) TMI 545 - KERALA HIGH COURT
Detention of detenue - Smuggling of goods/abetting the smuggling of goods - seizure of gold weighing 30244.90 grams - presence of evidences or not - non-application of mind - HELD THAT:- Having gone through Ext.P9 order, in a case about which the detaining authority was fully aware that the non-placing and non-consideration of the same assumes significance. The order was passed on 10-082021, whereas the order of detention in the instant case is almost two months later on 9-10-2020. We cannot but hold that Ext. P9 was vital and relevant material, that had a bearing on the question to detain or not, and non-consideration of the said material vitiates the detention for non-application of mind. What weight Ext.P9 would carry if it was within the knowledge of the detaining authority is altogether a different matter. It is not disputed that Ext....... + More
- 2021 (10) TMI 544 - MADRAS HIGH COURT
Seeking permission to mutilate the imported goods - Waste Paper - White Wet Strength Waste - section 24 of Customs Act - HELD THAT:- It is the claim of the petitioner that, it is only a waste paper and it has not been mis-declared, therefore, the petitioner is entitled to get release of the goods by paying the proper customs duty, or else, in case, if the respondent raises any doubt still about the goods in question, the petitioner is ready to mutilate the same, and therefore, such permission can be granted to them under Section 24 of the Customs Act. If that is the claim of the petitioner, that can very well be considered by the respondent Customs Department and accordingly, the plea of the petitioner raised in the representation dated 16.03.2021 can be decided and disposed of in the manner known to law, within a stipulated period, on me....... + More
- 2021 (10) TMI 436 - BOMBAY HIGH COURT
Permission for amendment of IGM - Seeking direction to allow the name of the consignee to be changed - HELD THAT:- Considering the law laid down by this court, it would be in the interest of justice if the Competent Authority viz. the Joint or the Assistant Commissioner of Customs grants a personal hearing to the petitioners and considers the prayer of the petitioners on its own merits well within the scope of sub-section 3 of section 30 of the Customs Act, by a reasoned order after hearing all parties following principles of natural justice. The application made for amendment or substitution to the Import General Manifest be considered in accordance with law expeditiously and in any event with a period of 6 weeks from October 20, 2021 after hearing all parties. The petitioners to appear before the Competent Authority on October 20, 2021 at 11.00 a.m. - List this writ petition on December 3, 2021.
- 2021 (10) TMI 342 - KARNATAKA HIGH COURT
Refund of CVD and Special Additional Duty (SAD) - claims were either refunded through DEPB credit or rejected on the ground that DEPB scrips cannot be re- credited as per the Board Circular No.18/13/Cus dated 29.4.2013 - N/N. 102/2007-Cus - time limitation - HELD THAT:- Indisputably, in N/N.102/2007-Cus dated 14.9.2007, no time period was mentioned for claiming the refund under the said notification. By virtue of the amendment notifications and Circular Nos.6/2008, 10/2012 and 18/2013 issued by Central Board of Excise and Customs, additional restrictions were imposed for availing the exemption. It is well settled that the circular instructions which are administrative in nature cannot efface the effect of the statutory exemption notifications issued. After granting exemption subject to certain conditions, new conditions cannot be introduc....... + More
- 2021 (10) TMI 323 - CALCUTTA HIGH COURT
Seeking provisional release of imported goods - pendency of the review petition - HELD THAT:- This writ petition is disposed of by directing the Principal Commissioner of Customs (Port) to consider afresh representation of the petitioner dated 13th April, 2021 for provisional release of goods in question in accordance with law and by passing a reasoned and speaking order and considering for imposition of softer condition for provisional release in view of the fact that petitioner's money amounting to more than ₹ 98 lacks has already been deposited with them and further that the respondents themselves are not able to pass the final order of adjudication in spite of the judgment of the Hon'ble Supreme Court held in their favour in the case of M/S CANON INDIA PRIVATE LIMITED VERSUS COMMISSIONER OF CUSTOMS [2021 (3) TMI 384 - SUPREME COURT] on the ground of pendency of the review petition and for which petitioner should not have been penalized. Petition disposed off.
- 2021 (10) TMI 311 - MADRAS HIGH COURT
Seeking release of imported consignment - 63 Metric Tons of Waste Paper-Old Book' - mutilation of goods, which are waste papers in the book form - Section 24 of the Customs Act - HELD THAT:- Merely because the goods in question is in the form of books, may be a new book or old book, it cannot be stated that, it is only a book for different purpose to sell in the market and not to be used as a wastepaper for making the pulp in paper industry. In normal parlance, if a paper in the book form is not going to be utilised for any reading or reference purpose, and it is going to be utilised for waste paper purpose, eventhough if it is in a new book form or a brand new book form, that can only be treated as a wastepaper - Merely because, in the declaration or bill of entry or bill of lading, it is stated as a wastepaper, it cannot be stated t....... + More
- 2021 (10) TMI 254 - MADRAS HIGH COURT
Violation of principles of natural justice - Faceless assessment - reassessment of bill of entry - personal hearing in case of reassessment, provided or not - levy of Anti Dumping Duty - import of gear boxes for what is known as Wind Operated Electricity Generator - whether circular No.9/2020 dated 05.06.2020 is subsumed by circular No.55/2020 dated 17.12.2020? - HELD THAT:- This will fall under the case of THE ASSISTANT COMMISSIONER OF STATE TAX AND OTHERS VERSUS M/S COMMERCIAL STEEL LIMITED [2021 (9) TMI 480 - SUPREME COURT], as it would be violation of principles of natural justice which is ingrained in reassessment proceedings vide the aforementioned circulars. In any event no elucidation is requied to say that alternate remedy rule is not an absolute rule, it is discretionay and it is a self-imposed rule qua writ jurisdiction. It is ....... + More
- 2021 (10) TMI 252 - GUJARAT HIGH COURT
Seeking grant of anticipatory bail - summons issued under Section 108 of the Customs Act - applicant appeared on issuance of such summons or not - Section 438 of the Criminal Procedure Code, 1973 - HELD THAT:- It is pertinent to note that the co-accused i.e. Ravindra Chandrakantbhai Patel, who was issued summons under Section- 108 of the Customs Act, has approached this Court seeking anticipatory bail. The Coordinate Bench vide judgment in RAVINDRA CHANDRAKANTBHAI PATEL VERSUS STATE OF GUJARAT [2020 (9) TMI 1208 - GUJARAT HIGH COURT] has rejected the application as prematured, in light of the observations made by the Apex Court. Thus, as per the law promulgated by the Apex Court the Summons under Section 108 of the Custom Act is only issued for recording the evidence and the High Court cannot direct the respondent authorities not to arres....... + More
- 2021 (10) TMI 247 - CALCUTTA HIGH COURT
Jurisdiction - power of DRI authority to issue SCN - Section 124 read with Section 28 of the Customs Act, 1962 - HELD THAT:- There appears to be a prima facie case for staying the show cause notice following the judgment in M/S CANON INDIA PRIVATE LIMITED VERSUS COMMISSIONER OF CUSTOMS [2021 (3) TMI 384 - SUPREME COURT]. Accordingly, the impugned show-cause notice is stayed till 3rd January, 2022, or until further orders, whichever is earlier. Let affidavit-in-opposition be filed within four weeks after puja Vacation; reply, if any, be filed within two weeks thereafter - Let the matter appear in the list on 20th December, 2021.
- 2021 (10) TMI 202 - DELHI HIGH COURT
De-freezing of petitioner Bank Account - SCN issued without jurisdiction and in violation of the Circular dated 16th September 2014 - HELD THAT:- This Court directs the registry of Customs, Excise and Service Tax Appellate Tribunal to list the Petitioner’s appeal before the appropriate Bench on or before 10th October, 2021. This Court clarifies that it has not commented upon the merit of the controversy. The rights and contentions of all the parties are left open. Petition disposed off.
- 2021 (10) TMI 200 - MADRAS HIGH COURT
Forbearance on respondent from auctioning the 178 watches seized from the respondent till the disposal of the appeal - foreign made watches of various brands - revaluation of confiscated watches - confiscation - redemption fine - penalty - in an appeal filed by the respondent, can an order adverse to the interest of the respondent be passed, when admittedly, such portion of the order was not questioned before the First Appellate Authority? - HELD THAT:- In the case on hand, the Original Authority directed redemption of the seized goods on payment of redemption fine and appropriate Customs Duty. The respondent was on appeal before the First Appellate Authority, questioning the correctness of the entire order, that is, on the revaluation of the goods, on imposition of redemption fine and payment of Customs Duty and penalty. The First Appell....... + More
- 2021 (10) TMI 198 - MADRAS HIGH COURT
Maintainability of petition - availability of alternate remedy available under the provisions of the Customs Act - requirement of fixation of date for opportunity of personal hearing - violation of principles of natural justice - CBEC in Circular No.1053/2/2017- CX dated 10.03.2017 - HELD THAT:- In terms of the Circular, the Adjudicating Authority has to proceed to fix a date and time for personal hearing and atleast three opportunities should be given with sufficient interval of time so that the noticee may avail opportunity of being heard and separate communication should be made to the noticee for each opportunity of personal hearing. Further, it has been directed that separate letter for each hearing/extension should be issued on sufficient interval and if sufficient cause is shown in any stage of the proceedings, the Adjudicating Aut....... + More
- 2021 (10) TMI 196 - BOMBAY HIGH COURT
Jurisdiction - power of Directorate of Revenue Intelligence to investigate as to whether there has been misuse of Export Incentive Scheme by the petitioner - HELD THAT:- There is no explanation in the writ petition as to what triggered it, in the first place, and what made the petitioner apprehend that adverse action is in the offing. That after issuance of the impugned show-cause notice the respondents have not acted in any manner to infringe the rights of the petitioner [it has been 7 (years) since], is an important circumstance that needs to be borne in mind. Also, there being no real threat of infringement of any of its rights, the petitioner does not have the cause of action even for moving this Court at this stage. Without a ‘cause of action’, the ‘right of action’ is meaningless. This is not a fit case to ev....... + More
- 2021 (10) TMI 190 - KERALA HIGH COURT
Advance License scheme - Invocation of Bank Guarantee - failure to achieve export obligation - waiver of statutory interest - regularisation under clause 4.28 of the Handbook of Procedures - power of judicial review under Article 226 of the Constitution of India - HELD THAT:- The case of the petitioner, on admitted facts, will fall under clause 4.28 (iii). Clause 4.28 deals with the situation where the export obligation has been fulfilled in value terms but there is a shortfall in the terms of quantity and clause 4.28 (ii) deals with the situation where the export obligation is fulfilled in quantity but there is a shortfall in value. Both situations contemplated by clauses 4.28 (i) and 4.28 (ii) provide separate methods for calculation of the amount payable for regularisation. Clause 4.28 (iii) provides that where the export obligation is....... + More
- 2021 (10) TMI 189 - KARNATAKA HIGH COURT
Interest on refund - refund has been sanctioned within the prescribed period of three months from the receipt of all the requisite documents - failure in filing refund claim after finalization of assessment - delay in refund of EDD - Section 27-A of the Act, 1962 - HELD THAT:- The respondent-importer had not produced all required documents and this compelled the Department to issue a show-cause notice on 7.7.2017 notifying the importer that the claim of refund will be rejected for non-submission of the documents. Pursuant to the show-cause notice, the importer has furnished 11 duplicate copies of bills of entries and four original copies of capital TR6 challans. It was found that the importer has produced these documents duly certified by Chartered Accountant only on 11.10.2017. The Department has sanctioned refund only after due verifica....... + More