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Showing 1 to 20 of 6398 Records

  • 2017 (10) TMI 767 - BOMBAY HIGH COURT

    DHL Express (India) Pvt. Ltd. The Commissioner, Customs, (General) Customs Brokerage Section

    Maintainability of appeal - section 129A of the Customs Act,1962 - power of Commissioner of Customs to reject the application for grant of license - Held that - The law is well settled. An appeal is always a creation of a statute and unless there is a specific remedy provided in the statute by way of an appeal, a right of appeal is never available to a litigant. - The Regulation of 2013 framed under subsection (1) of section 146 is a complete Cod....... + More


  • 2017 (10) TMI 719 - TELANGANA & ANDHRA PRADESH HIGH COURT

    The Commissioner of Customs Versus Gayatri Timbers Private Limited

    SAD Refund - N/N. 102/2007-Customs issued on 14-09-2007 - denial on the ground that the timber logs imported by the respondent-assessee were not sold as such by them, but were sold locally after sawning them and cutting them into smaller sizes and also on the ground that the logs cut into smaller sizes could not correlate to the items described in the import packing list - Section 130 A of the Customs Act - The grievance of the appellant/revenue ....... + More


  • 2017 (10) TMI 718 - BOMBAY HIGH COURT

    Rakesh Rathi, Partner of M/s. S.G. Sales Corporation, Nirmal Kumar Rathi, M/s. Laminate Distributors (India) , Shri S. Gopal Rathi, M/s. S.G. Sales Corporation Versus The Commissioner of Customs (Imports)

    Pre-deposit - demand of 50 of pre-deposit - Misdeclaration of imported goods - under-declaration - the case of the respondent-revenue is that the goods imported were under declared and custom duty was paid on declared value. The amount corresponding to the declared value was being paid to the supplier through normal banking channels. It is alleged that the additional amount being the difference between the actual transaction value and the declare....... + More


  • 2017 (10) TMI 674 - BOMBAY HIGH COURT

    India Steel Industries, Shri H.B. Gupta of Bombay Versus Union of India, The Asstt. Collector of Customs Drawback Department, The Collector of Customs (Judicial)

    Classification of goods - Stainless Steel Articles - Duty Drawback - whether the Stainless Steel Bright Bars of Austenitic Variety is classifiable as Bright Steel Bars for the purpose of drawback schedule under the Customs and Central Excise Duties Drawback Rules, 1972? - whether the same will go under sub serial No.3606 or 3803 of schedule F of the Rules? - Held that - Stainless Steel Bright Bars of Austenitic Variety had been treated in a manne....... + More


  • 2017 (10) TMI 673 - BOMBAY HIGH COURT

    M/s. Apar Limited, Himatlal Narottam Shah Versus Union of India, The Collector of Customs, The Assistant Collector of Customs

    Additional Duty of Customs - interpretation of statute - subsection (1) of section 3 of the CTA Act, 1975 - transformer oil - case of petitioner is that the transformer oil has been exempted under the N/N. 5/84 C.E. dated 1st March 1984 and, therefore, the additional duty under subsection (1) of section 3 of the said Act of 1975 is not payable - Held that - The Apex Court had an occasion to interpret subsection (1) of section 3 of the said Act of....... + More


  • 2017 (10) TMI 672 - BOMBAY HIGH COURT

    The Commissioner of Customs Versus Jindal Drugs Ltd.

    Refund claim - unjust enrichment - duty paid and duty benefit claimed under the notification dated 19th May 2002 for import of goods under advance licences dated 23rd January 1995 and for import of goods under advance licences dated 7th February 1995 - denial of refund on the ground that the respondent did not comply with the mandatory requirement of furnishing documents as set out in clause 9 - Held that - no statutory provision or a provision o....... + More


  • 2017 (10) TMI 621 - MADRAS HIGH COURT

    Santon Shipping Services Versus The Commissioner of Customs, The Customs, Excise And Service Tax Appellate Tribunal

    Validity of SCN - revocation of CHA license - time limit for issuance of SCN - Whether the orders for revocation of licence of the appellant is without jurisdiction in that the show cause notice for the same was issued beyond the mandatory time limit of 90 days as fixed by Regulation 20(1) of the CHALR, 2004? - Regulation 22(1) of the CHALR, 2004. - Held that - the Court held that the show cause notice issued beyond the limitation period and was ....... + More


  • 2017 (10) TMI 620 - DELHI HIGH COURT

    AKS Apparels Versus Commissioner of Customs (Exports) & Anr.

    Freezing of petitioner s Bank Account - duty drawback benefit - Held that - Learned counsel for the Petitioner points out that nowhere in the said SCN is any reference made to the fact that the Petitioner s bank account was frozen - with the investigation having been completed and the SCN having been issued, the justification for continuing with the freezing of the bank account of the Petitioner does not survive. - Non-issuance of scrips to the P....... + More


  • 2017 (10) TMI 577 - DELHI HIGH COURT

    Balaji Enterprises, Tatvik Exports & Ors. Versus Union of India & Ors.

    Freezing of Bank Account of petitioner - non-issuance of SCN - Held that - Without there being any authority in law to justify the freezing of the bank accounts, requiring the Petitioners to furnish security for de-freezing such bank accounts would be unjustified. It is always open to the DRI to conclude the investigation and issue a SCN in accordance with law. Statutory authorities have to exercise their powers strictly according to the Act unde....... + More


  • 2017 (10) TMI 576 - MADRAS HIGH COURT

    M/s. Suriya Garments Versus The Joint Director General of Foreign Trade, The Zonal Additional Director General of Foreign Trade, The Assistant Commissioner of Customs (Group-7)

    Maintainability of petition - Time limitation for filing appeal petition - The petitioner s contention is that limitation should be calculated only from the date, on which, the petitioner received copies of the adjudication orders from the office of the first respondent i.e. 28.8.2015 and if that date is reckoned, the petitioner s appeal petitions filed on 28.9.2015 are well within the period of limitation - Held that - the petitioner has submitt....... + More


  • 2017 (10) TMI 521 - BOMBAY HIGH COURT

    Ciabro Alemao, Joaquim Alemao Churchill Alemao, Anthony John Rodrigues, & Subhash Pandey Versus The Commissioner of Customs

    Smuggling - Gold - contraband item - Whether in the facts and circumstances of the case the findings imposing penalty rendered by the Commissioner of Customs-Respondent No.1, and CESTAT are perverse as they are based on the statements of three eye witnesses to the incident, viz., Vincy, Baptista and Sebastian, who were not allowed to be cross-examined by the Appellant? - Held that - Section 111 of the Act lists the goods liable to confiscation. S....... + More


  • 2017 (10) TMI 485 - BOMBAY HIGH COURT

    SEAMEC Limited. Versus Union of India and others

    Maintainability of petition - grave urgency - The application has been filed by the petitioner recently on 11th August 2017 before the Appellate Tribunal. If the urgency for immediately taking up the said pending application for hearing is pointed out by the petitioner, we are sure that the Appellate Tribunal will give necessary priority to the hearing of the said application - As the Appellate Authority is seized of the matter, at this, we are n....... + More


  • 2017 (10) TMI 365 - CALCUTTA HIGH COURT

    Kariwala Industries Limited Versus Development Commissioner, Falta Economic Zone & Others

    FSEZ - Duty Drawback - production and export of industrial wear, beach wear, jute bags - the domestic tariff area Unit which had supplied the duty paid raw materials and the three Units within the zone all belong to the same corporate entity, i.e., Kariwala Industries Limited. It is contended by the petitioner that as between different Units of the same corporate entity, there can be no sale or purchase involving receipt or payment of any conside....... + More


  • 2017 (10) TMI 363 - CALCUTTA HIGH COURT

    Balaji Impex Pvt. Ltd. Versus Union of India & Others

    Duty Drawback - exports of the gloves - Rule 3 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 - Rule 3(1) second proviso clause ii thereof - Held that - When the import is without any cost and duty free, and in the facts of the present case, where the inner material so imported is used in the gloves exported and when the petitioner is not claiming that the inner material is produced or manufactured in India for export,....... + More


  • 2017 (10) TMI 306 - MADRAS HIGH COURT

    M/s. J.J. Trading Corporation Versus The Commissioner of Customs (Port-Export)

    Smuggling - Absolute confiscation - Sandal Wood Chips - penalty - Section 129 (E) of the Customs Act - The appellant mainly objected the adjudication on the ground that Section 125 of the Customs Act, 1962, requires exercise of judicial discretion by the adjudicating authority and grant option to the exporter or importer to redeem goods. He explained that the goods were sandalwood chips and were procured from genuine sources and not attempted to ....... + More


  • 2017 (10) TMI 225 - DELHI HIGH COURT

    Chemico Synthetics Limited And India Glycols Limited Versus Union of India & ORS.

    Advance Authorization (AA) license - duty free exports - Held that - The Petitioner will furnish to the Customs Department the entire list of its AAs that are valid as on 1st July, 2017 and a list of the export orders placed on the Petitioner prior to 1st July, 2017 - the above interim direction will only apply to those imports which are made by the Petitioner for fulfillment of its export orders placed with it prior to 1st July, 2017 and not to ....... + More


  • 2017 (10) TMI 223 - MADRAS HIGH COURT

    The Commissioner of Customs (Exports) , The Deputy Commissioner of Customs (SIIB) , The Deputy Commissioner of Customs (Exports) Versus M/s. Sri G.P.R. Leathers, M/s. Parveen Leather Exports

    Provisional release of seized goods - Misdeclaration of export goods - finished leather - The department has contended that respondents have misdeclared the description and attempted to export the subject goods, by evading export duty at 60 as per Sl.No.26, of the Export Tariff by availing undue drawback of 6 and also by availing MEIS incentive of 2 on FOB value - seizure of goods u/s 110 of the Customs Act, 1962 with effect from the date of exam....... + More


  • 2017 (10) TMI 96 - DELHI HIGH COURT

    Mink Tradecom Pvt. Ltd. Versus Union of India & Others

    N/N. 24/2015-20 and 25/2015-20, both dated 25th August, 2017 - Import of Gold from Seoul, South Korea - restricted item - restrictions put upon the import of Gold by the notifications dated 25th August, 2017 - case of petitioners is that they should be allowed to import Gold without any restrictions brought in by the notifications - Held that - The Court proceeds on the basis for the purpose of passing this order, that the two impugned notificati....... + More


  • 2017 (10) TMI 95 - MADRAS HIGH COURT

    The Principal Commissioner of Customs-III (SIIB) , The Commissioner of Customs, The Deputy Commissioner of Customs (SIIB) , The Deputy Commissioner of Customs (Exports) Versus M/s. B.V. Leathers, Customs, Excise & Service Tax Appellate Tribunal

    Provisional release of goods - insistence to furnish Bank Guarantee - Held that - similar issue decided in the case of M/s. Sri G.P.R. Leathers, Proprietor Shri G. Prakash Reddy, M/s. Parveen Leather Exports Versus The Commissioner of Customs (Exports) , The Deputy Commissioner of Customs 2017 (7) TMI 834 - MADRAS HIGH COURT , where it was held that seeking security in the form of bank guarantee is uncalled for and in a sense, dilutes the very es....... + More


  • 2017 (10) TMI 94 - DELHI HIGH COURT

    M.D. Overseas Ltd, Kundan Care Products Ltd Versus Union Of India & Others

    N/N. 24/2015-20 and 25/2015-20, both dated 25th August, 2017 - Import of Gold from Seoul, South Korea - restricted item - restrictions put upon the import of Gold by the notifications dated 25th August, 2017 - case of petitioners is that they should be allowed to import Gold without any restrictions brought in by the notifications - Held that - The Court proceeds on the basis for the purpose of passing this order, that the two impugned notificati....... + More


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