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Showing 1 to 20 of 6929 Records

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  • 2018 (9) TMI 1294

    Alternative statutory remedy of appeal - right to appeal against determination of dumping for imposing anti-dumping duty - Negative findings - Absence of Notification - Section 9C of the Customs Tariff Act, 1975 - The writ petitioner resists and questions the plea of alternative remedy, stating that the appellate remedy under Section 9C of the CT Act cannot be invoked against the termination order under Rule 14 of the Rules. - Held that - Section....... + More


  • 2018 (9) TMI 1293

    Penalty u/s 114 of CA - failure to comply Public Notice No. 17/2- 12 dated 2.3.2012 issued by the Commissioner of Customs, Jawaharlal Nehru Customs House, Nhava Sheva - Smuggling of Red Sanders. - Held that - Regulation 2009 clearly states that these Regulations apply to customs cargo service provider. Regulation 2(b) of the Regulation defines customs cargo service provider to mean any person engaged in receipt, storage, delivery, despatch or oth....... + More


  • 2018 (9) TMI 1292

    Penalty u/s 117 of CA - gold imported by the appellant did not bare engraving of weight in metric unit for claiming exemption - goods were allowed to be exported - discretionary power to impose penalty - Principal Commissioner has held that the imported goods are not eligible for duty exemption and further it is also observed that the appellant and the supplier/exporter are related parties and the importer does not have any prior registration of ....... + More


  • 2018 (9) TMI 1291

    Recovery of Customs Duty - Rule 8 of Customs (IGCRDMEG) Rules, 1996 - The said Rule 8 was not only referred and discussed by both the parties below in detail, but the learned Tribunal without going into the said Rule 8 and effect thereof, just allowed the appeal of the Assessee, finding that there was no allegation against the assessee that the import of the batteries was diverted and that they were not properly accounted for. - Held that - There....... + More


  • 2018 (9) TMI 1155

    Maintainability of petition - alternative statutory remedy existed - Section 128 of the Customs Act, 1962 - Benefit of N/N. 46 /2011 Cus dated 01.06.2011 - Case of petitioner is that the benefits already granted through the Notification No.46 of 2011 had been withdrawn mistakenly - import of Carbonless Paper Black Image and the same is classifiable under customs tariff heading 4809 - Held that - The institutional respects are to be maintained by ....... + More


  • 2018 (9) TMI 1154

    Jurisdiction power of DRI to issue SCN - Section 28 of the Customs Act, 1962 - Held that - Following the order in Forech India 2017 (12) TMI 984 - DELHI HIGH COURT , this appeal is allowed in part and the CESTAT would independently apply its mind to the question of jurisdiction and also decide the appeal on merits.


  • 2018 (9) TMI 1153

    Import against Advance License - fulfilment of export obligation - physical diversion of raw material - benefit under the DEEC scheme under various customs notifications - Tribunal decided the issue against the Revenue - Whether any substantial question of law arises for consideration in this appeal? - Held that - The revenue cannot raise the contentions questioning the order passed by the CESTAT dated 16.01.2002, which has attained finality. Sin....... + More


  • 2018 (9) TMI 1152

    Jurisdiction - power of DRI to issue SCN - Held that - Once the legal issue, which is subject matter of appeal before the Tribunal, is pending consideration before Hon ble the Supreme Court, the Tribunal itself should have decided the cases on merits after the decision of Hon ble the Supreme Court instead of remanding those cases back to the Adjudicating Authority. - The impugned order passed by the Tribunal is set aside. The matter is remitted b....... + More


  • 2018 (9) TMI 938

    Incremental Exports Incentivization Scheme - Limit brought in monetary limits vide Notification dated 23.09.2014, with retrospective effect - Held that - The impugned communication dated 23.09.2016, whereby the respondent/Directorate General of Forei....... + More


  • 2018 (9) TMI 768

    Valuation - goods cleared on provisional assessment - Whether the Hon ble Tribunal failed to appreciate that the second test report dated 29.08.2005 issued by the National Metallurgical Laboratory (NML) would be determinative of the issue particularly when the Commissioner of Customs chose to agree to the Appellant s request for re-test of the goods imported in one lot? - Whether the Tribunal had erred in upholding the imposition of penalty by ho....... + More


  • 2018 (9) TMI 767

    100% EOU - Refund of excess Export Duty paid - duty was paid under protest - Held that - Admittedly, the petitioner has paid the duty under protest @ 10%. But the appropriate duty would be 5% from 1-3-2013 vide Notification No. 15/2013-Cus., dated 1-3-2013 and 2.5% from 1-3-2015 vide Notification No. 8/2015-Cus., dated 1-3-2015 - It is well-settled that the duty paid by the assessee under protest, if ultimately found, was not leviable, it would a....... + More


  • 2018 (9) TMI 677

    Quantum of penalty - whether the penalty imposed under Section 114AA of the Customs Act is excessive? - Held that - The appellant s role was of greater involvement; the CESTAT noted that he was closely associated with Sunny Jain, the mastermind of ev....... + More


  • 2018 (9) TMI 676

    Provisional release of seized ship - Import of ship for breaking and its parts - ship was seized as being prohibited from entering any port of Member State - The case of the Department is that the vessel imported by the petitioner at the time of its import was subjected to such sanctions. India being one of the signatories to the convention was required to honour such sanctions. - Held that - By the time the seizure memo was issued on 3.5.2018 by....... + More


  • 2018 (9) TMI 675

    Rejection of Settlement Application - illicit diversion of duty free foreign liquor meant for consumption of diplomats, etc. to third persons - seizure of imported foreign liquor - settlement application rejected on the ground that the petitioner had not deposited the entire additional amount of Customs duty along with interest as he had failed to deposit the interest element of ₹ 18,635/-. - Held that - The petitioner had deposited admitte....... + More


  • 2018 (9) TMI 674

    Duty Credit Scrip (DCS) - period of validity - loss of the scrip - extension of time for such clearance - Did the facts justify such extension and whether the Committee committed a serious error in refusing to exercise such powers? - Held that - DCS and similar scheme are in the nature of exporter incentives in order to encourage export, providing the exporters with certain additional benefits in terms of credit which could be utilised for making....... + More


  • 2018 (9) TMI 673

    Liability of administrative charges - appellant stored 7785.925 MT of Molasses in their storage tank inside the Chennai Harbour - It is the contention of the appellant that the procurement is only for export and there is no requirement either to take ML-5 licence or to pay administrative charges under Rule 7(2) of Molasses Control Rules for transit whether the appellant is liable to pay the administrative charges treating the transaction as one c....... + More


  • 2018 (9) TMI 594

    Quantum of penalty - Smuggling - Gold Bars - Confiscation - penalty - Held that - There are no question of law arising in the present matter. The adjudicating authority was justified in recording a finding on available material about the involvement of the appellant with other accused and also taking note of the fact that charge sheet against him was also filed in the Court of Economic Offences, Jaipur and considering that he visited Dubai around....... + More


  • 2018 (9) TMI 593

    Exemption from CVD - Serial No.1A(i) of Notification No.4/2006-CE, dated 01.03.2006 - petitioner could not produce the invoices as well as the bill of entries questioned by the authority - the petitioner says that the authority has passed orders without considering all the bill of entries and complete set of invoices. Now, the petitioner has traced those documents. Therefore, non consideration will lead to failure of justice and gross injustice w....... + More


  • 2018 (9) TMI 592

    100% EOU - Refund claim - excess export Duty paid under protest. - Held that - It is well-settled that the duty paid by the assessee under protest, if ultimately found, was not leviable, it would automatically entitle him for refund. The payment under protest by itself would tantamount to claiming refund, but, it cannot be turned down merely because he has not filed any appeal or appeal was filed by the Department before a higher forum - the peti....... + More


  • 2018 (9) TMI 591

    Refund claim - re-assessment of Bill of Entry on the basis of the declared invoice value - Held that - The issues decided by the order dated June 18, 2014 are final so far as the petitioner and the department is concerned in respect of the eight bills of entries. It is incumbent upon the department to act in terms of order dated June 18, 2014. The subsequent action of the petitioner or the department does not obviate compliance of the order dated....... + More


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