2018 (5) TMI 1072
Classification of Bituminous coal and Steam coal - appeal dismissed on ground of pre-deposit - Held that - it would be open for the appellants to request for revival of their appeals before the Tribunal. Such appeals would stand revived from the stage of meeting with the predeposit requirement - impugned orders passed by the Tribunal dismissing the appeals of the present appellants on the question of predeposit would not survive........ + More
2018 (5) TMI 1071
SAD Refund - N/N. 102/2007-Customs dated 14.09.2007 - Whether transformation of the imported rough logs into sawn timber in different sizes and length by the importer before subsequent sale to domestic market would vitiate the condition of subsequent sale prescribed in exemption N/N. 102/2007-Customs dated 14.09.2007? - Held that - the issue is covered by the judgement of Division Bench of this Court in case of Commissioner of Customs vs. M/s. Va....... + More
2018 (5) TMI 930
Maintainability of petition - alternative remedy of appeal - import of polyester spun yarn - it was found as white spun yarn and was wholly composed of polyester - rejection of declared value - Levy of penalty and redemption fine - Held that - the petitioner has an alternative remedy of appeal against the impugned order. The narration of facts clearly shows that certain factual matrix is required to be established for which the first appellate au....... + More
2018 (5) TMI 793
Misdeclaration of imported goods - goods which were fully fitted air-conditioner, but declared as part of air-conditioner - whether the decision of the sanctioning authority can be interfered by some external agency and owing to the pressure of the external agency, the sanction order without any new material could be issued? - Held that - power of review is possible only when there is a provision explicitly under law. As far as the order accordin....... + More
2018 (5) TMI 792
Provisional release of goods - Section 110A of the Customs Act - Held that - Upon compliance of the twin conditions, in accordance with the stipulations of the respondent Department, the goods shall be released provisionally within a period of one week from the date, on which, the petitioner complies with the above twin conditions - Since the goods have been detained and since the DRI has taken up the case for investigation, it goes without sayin....... + More
2018 (5) TMI 689
Mis-declaration of goods - allegation of import of Nylon Flocked Member Tricot Fabrics in the guise of lining material - petitioner complains that though it is ready and willing to pay all applicable dues, the consignments are not allowed to be cleared nor are respondent nos. 1 to 3 issuing the detention certificate - Held that - The instant petition is pre-mature because the goods have not been allowed to be completely tested and examined. The f....... + More
2018 (5) TMI 688
Duty Drawback alongwith interest - failure on the part of Revenue to provide necessary documents - Held that - the export made by the petitioner has not been denied. In fact, in the counter affidavit filed by the respondent in this writ petition, it has been candidly admitted that the question of export has never been disputed by the Department. In such a situation, it has to be seen as to whether the respondent was justified in rejecting the pet....... + More
2018 (5) TMI 620
Claim of Duty Drawback on supplies from DTA to EOU - deemed export drawback - supplier being claim cenvat credit, the method / route for claiming duty drawback - via fixation of Brand Rate - or via All Industry Rate of Duty Drawback - The petitioner is insisting that it is entitled to claim the duty drawback as per Column B of the All Industry Rate of Duty Drawback Schedule notified by the Department of Revenue, whereas, the respondents are of th....... + More
2018 (5) TMI 572
Pre-deposit - reduction in quantum of pre-deposit - Classification of goods - hooks and eyes fastening strips - whether classified under CTH 83081010 or otherwise? - Held that - In Pioneer Corporation versus Union of India, 2016 (6) TMI 437 - DELHI HIGH COURT , a Division Bench of this Court has held that the High Court while exercising writ jurisdiction under Article 226 of the Constitution can exercise discretion and reduce the pre-deposit in r....... + More
2018 (5) TMI 571
Writ of Mandamus - deletion of Tariff Entry No. 902780 from the N/N. 24/2005-Cus. dated 01.03.2005 - detention of goods on the ground of non-payment of additional duty imposed in the above said Notification - no adjudication taken place - Held that - The prayer sought for by the petitioner cannot be granted for the reason that after detention of goods by the customs department, if the petitioner disputes the imposition of additional duty on the i....... + More
2018 (5) TMI 523
Transferring the customs cases to Mumbai Bench of CESTAT - Jurisdiction to issue notice - unwanted strike by the advocates - Held that - ad-interim relief granted. - When there prima facie appears to be lack of jurisdiction to pass such an order, we are inclined to issue Notice returnable on 13.06.2018. Ms. Trusha K.Patel, learned advocate, waives service of notice on behalf of respondent no.1. - there exists lack of jurisdiction in respondent no....... + More
2018 (5) TMI 454
Principles of natural justice - main grievance of the Writ Petitioner before the Writ Court is that they were not given an opportunity to cross-examine any witness - under-valuation - Held that - When the show-cause notice was issued with certain allegations of mis-declaration of the value, reply to the show-cause notice should meet the such allegations and state specifically as to how such allegations are factually and legally not correct or sus....... + More
2018 (5) TMI 453
Principles of Natural Justice - Whether the fact that only because statements recorded under section 108 of the Customs Act, 1962 are admissible in evidence, ipso facto immune the investigating authority or its officers from examination / cross-examination by the noticees? - Held that - the company, i.e. M/s Alliance Strategies Limited, thereafter did not file any contempt or another application stating that the documents or photocopy of eight fi....... + More
2018 (5) TMI 452
Smuggling - Gold - Baggage Rules - provisional release of seized gold - Held that - considering the fact that the petitioner is an Indian National and her husband is stated to be working in Bangkok for more than 11 years and has a valid Indian passport and the gold, not being a prohibited item, this court is of the view that Gold jewellery can be directed to be provisionally released by the respondent. - There will be a direction to the third res....... + More
2018 (5) TMI 451
Rejection of settlement application - rejection on the ground that proceedings initiated under the show cause do not propose to assess, levy and collect any differential duty and therefore, it is not a case as defined u/s 127-A(b) of the CA 1962 - Held that - In the instant case, admittedly, a SCN has been issued to the petitioner dated 18.03.2004. In the SCN, there is an allegation that the petitioner/importer have grossly undervalued the goods ....... + More
2018 (5) TMI 271
Maintainability of petition - Appellate remedy not availed of - petitioner approached this Court under Article 226 of the Constitution without availing the appellate remedy against the impugned order - Held that - since the issue involved with regard to the classification of the product imported, the Division Bench of the High Court exercising appellate jurisdiction over the orders of the CESTAT, is denude of powers to decide a classification dis....... + More
2018 (5) TMI 168
Penalty u/s 112 of CA and u/s 114AA of CA - misdeclaration of goods - Held that - The appellant does not dispute and accepts that he wanted to take delivery of the consignment and was present outside the clearance gate with the gate pass. It is also not disputed that the consignment was mis-declared and was not imported by M/s Rajdhani Crafts, Jaipur. Contents and value of the consignment is not challenged. - The appellant also has accepted that ....... + More
2018 (5) TMI 67
Undervaluation - it was alleged that the petitioner has been indulging in deliberate undervaluation to mislead the Department by way of concealing the facts with loss to the Government - Held that - the Commission did not undertake any exercise to find out as to whether the plea raised by the petitioner that there was calculation error is correct or not. In fact, sub-section (5) of Section 127 of the Act, empowers the Commission to do so. The Com....... + More
2018 (5) TMI 66
Jurisdiction of Joint Director of Foreign Trade to adjudicate SCN - cancellation of licence u/s 9(4) of the Foreign Trade (Development and Regulation) Act, 1992 - Duty Free Credit Entitlement Scheme (DFCE scrips) - imposition of penalty u/s 11(2) of the Act - Held that - under sub-section (4) of Section 9 of the Act, the Director General or the officer authorized under sub-section (2) would have the power for good and sufficient reasons to suspen....... + More
2018 (4) TMI 1544
Concurrence of the sentence awarded in the original complaint case u/s 135 of the Customs Act along with the sentence undergone by him following his second conviction - case of petitioner is that he was not released on bail or parole in either of the cases post-conviction - Held that - the prayer of the petitioner appears to be justified and in order, since it is a matter of record that his conviction is not in two separate cases under the NDPS A....... + More
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