|
Advanced Search Options
Customs - High Court - Case Laws
Showing 1 to 20 of 9169 Records
More information of case laws are visible to the Subscriber of a package i.e:-
Party Name, Court Name, Date of Decision, Full Text of Headnote and Decision etc.
- 2022 (5) TMI 1053
Seizure of exotic animal - Live Exotic Bird Macaw - summoning the appellant under Section 108 of the Customs Act, 1962 - evidence of production of legal documents - HELD THAT:- In the instant case the respondent no. 3 had seized Exotic Bird of the appellant but admittedly the Central Government has not notified the exotic bird and animals in question under section 11B of the Customs Act or in any of the Schedule of the Wild Life (Protection) Act, 1972 and thus mere surmises or merely on the basis of the statements recorded by the Custom or Wildlife authorities would be contrary to the provisions of the Customs Act, 1962 or even Wild Life Act. The appellant, by virtue of the Advisory had declared the stock of Exotic Live Spices on 15.11.2020 i.e. within six months from the issuance of the Advisory and thus in view of the judgments in DINES....... + More
- 2022 (5) TMI 1052
Seeking release of seized goods - muddamal - base oil - prayer to release base oil has not been considered - offence under Sections 285, 278 and 114 IPC and Section 3, 7 and 11 of the Essential Commodities Act or not - HELD THAT:- Upon perusal of the findings of the Courts below, this court is of view that, it is settled law that, the articles seized by the police, may be released to the person, who in the opinion of the Court, is lawfully entitled to claim, after preparing detailed panchnama of such articles as well as photographs of such articles and security bond. In the facts of the present case, after following procedure, the seized base oil, imported by the petitioner herein and after clearance of the port authority, it was about to reach at the destination. Pursuant to the FIR, samples were taken from the seized oil. The petitioner....... + More
- 2022 (5) TMI 1051
Jurisdiction - power of DRI to issue SCN - Proper Officer or not - Section 28 of the Customs Act 1962 - power of Tribunal to remand the case without deciding the issues raised therein on the ground that jurisdiction of the officer to issue show cause notice is under dispute - HELD THAT:- The issues involved herein have been considered and decided by a Co-ordinate Bench of this Court, in the case of THE COMMISSIONER OF CUSTOMS VERSUS M/S. BOX CORRUGATORS AND OFFSET PRINTERS [2020 (5) TMI 475 - MADRAS HIGH COURT] where it was held that in view of the fact that the learned Tribunal has clearly protected the interest of both the Revenue as well as the Assessee by directing the Assessing Authority to keep the matter pending and maintain status quo till the Hon'ble Supreme Court decides the appeal of the Revenue in the case of UNION OF INDI....... + More
- 2022 (5) TMI 997
Validity of preventive detention order - allegation of smuggling activities - COFEPOSA - impugned Preventive Detention Order is yet to be served on the petitioner - firms alleged to be operated/controlled by the petitioner were placed in Denied Entry List (Blacklist), prior to passing of the detention order - diligent to serve the detention order on the petitioner at the earliest despite being available for service since the detention order was passed on 26.03.2019 and the petitioner had appeared before the Ld. CMM on 28.03.2019 and 05.04.2019 after the passing of the impugned detention order - whether petitioner is absconding or concealing himself to avoid execution of the impugned detention order or not - HELD THAT:- If a person against whom the preventive detention order is passed comes to the court at pre-execution stage and satisfies....... + More
- 2022 (5) TMI 894
Classification of imported goods - Hexane Liquid Chemical - utilized for Industrial purpose as well as for Food Grade purpose or not - it is claimed that what has been imported in the name of Hexane Liquid Chemical, to be utilized for Industrial purpose, is actually Hexane Liquid Chemical for Food Grade purpose - HELD THAT:- First of all, it is needed to be understood whether these two products are different or distinct or is it the case that the Hexane Liquid Chemical can be used for Industrial purpose also as well as for Food Grade purpose. If this chemical can be used for both the purpose as aforesaid then the writ applicants undertake that they will use it only for the Industrial purpose - It is to be understood further on what basis the CRCL has said that the samples analyzed are not Hexane Liquid Chemical meant for Industrial purpos....... + More
- 2022 (5) TMI 879
MEIS scheme - denial of benefit of section 149 of the Customs Act, 1962 - non-complisance with the mandatory requirement of specifically mentioning the intention to avail benefit under the MEIS Scheme as per the Foreign Trade Policy - whether amendment sought was in nature of change which may require evidence to prove or not? - correctness of amendment in shipping bills after a period of about 2-3 years from the export of the concerned goods - HELD THAT:- The Tribunal took the view that the amendment claimed in the shipping bills cannot be said to be in the nature of changing the shipping bills, for which evidence may have to be led. According to the Tribunal, the assessee is not intending to change the description of the goods or quantity of the goods. The argument on behalf of the Revenue is that once the goods are exported, it is very ....... + More
- 2022 (5) TMI 818
Classification of goods - mill processed non-allow ferrous waste metal goods wound in a coil - goods has been treated as waste material under the Tariff item 72044900 of the First Schedule to the Customs Tariff Act, 1975 or not - Section 28 KA of the Customs Act, 1962 - HELD THAT:- The appellant being an importer intends to import mill processed non-alloy ferrous waste metal goods wound in coil from South Africa and placed a purchase order for a supply of 200 MT of the product in an 8x20 feet container. According to the appellant, it is a ''RE-ROLLABLE WASTE'' unavoidably obtained as a result of the manufacturing of '' Cold Rolled Coils'' from '' Hot Rolled Coils''. Such a coil which is neither a Hot rolled nor a cold-rolled is having multiple thicknesses, tensile strength etc. These coils a....... + More
- 2022 (5) TMI 817
Interpretation of statute - smuggling of Gold - Whether Section 15(1)(a)(iiia) of the UA(P)A, which was inserted in the year 2012, was meant to include the smuggling of gold in the category of ‘other material’ as mentioned in Section 15(1)(a)(iiia) of the UA(P)A or not? - HELD THAT:- Single Bench of MOHAMMED ASLAM SON OF ABDUL RASHID VERSUS UNION OF INDIA, NATIONAL INVESTIGATION AGENCY [2021 (2) TMI 124 - RAJASTHAN HIGH COURT] held that gold is a valuable material, smuggling of which can be done with intent to threaten or likely to threaten the economic security of the country and was thus considered to be a ‘terrorist act’. However, in MOHAMMED SHAFI P., JALAL A.M., RABINS KARIKKANAKUDIYIL HAMEED, RAMEES K.T., SARITH. P.S., SWAPNA PRABHA SURESH, SHARAFUDEEN K.T., MOHAMMED ALI VERSUS NATIONAL INVESTIGATION AGENCY, ....... + More
- 2022 (5) TMI 816
Seeking release of consignment - Hexane Liquid Chemical - argument is that once the Hexane Liquid Chemical is imported for Industrial purpose, it shall be utilized for Industrial purpose only - HELD THAT:- An interim order is passed for release of the consignment subject to the certain terms and conditions - The writ applicants shall ensure that the Hexane, which they have imported shall be used only for the industrial purpose. The writ applicants shall undertake to allow the Customs Department to inspect the books and records as well as the actual use of the Hexane as and when required. The respondents Nos.2 and 3 respectively are directed to assess the bills of entry for import of Hexane and permit clearance for home consumption of Hexane or for warehousing, as the case may be, subject to the aforesaid terms and conditions. It goes without saying that this interim arrangement shall be subject to the final outcome of the writ applications - Post this matter on 03.08.2022.
- 2022 (5) TMI 815
Enhancement of penalty without given a reasonable opportunity of hearing - power of the commissioner of customs (appeals) - Violation of principles of natural justice - violation of Section 128-A of the Customs Act, 1962 - HELD THAT:- The 1st respondent/the Commissioner in appeal has enhanced the penalty imposed by the original authority contrary to the provisions of Section 128-A of the Customs Act, 1962. The impugned order stands quashed and the case is remitted back to the 2nd respondent to pass appropriate orders on merits and in accordance with law afresh, within a period of 3 months from the date of receipt of a copy of this order - Petition allowed by way of remand.
- 2022 (5) TMI 814
Condonation of delay in filing appeal - writ petition has been filed long after the expiry of limitation - Penalty u/s 114(i) - illegal activities with the tenants - tenant was using the property, which was rented out by the petitioner for storing turtles and tortoises. - smuggling and export of tortoises from India - levy of penalty u/s 114(i) of the Customs Act, 1962 - HELD THAT:- No doubt the petitioner has missed the statutory period of limitation prescribed under Section 128 of the Act. As per Section 128 of the Act, a statutory appeal has to be filed within a period of 60 days from the date of receipt of the order before the Appellate Commissioner. As per the proviso to Section 128(1) of the Act, a further grace period of 30 days is given to an assessee or a person aggrieved by the decision passed under the Act to file such appeal w....... + More
- 2022 (5) TMI 720
Validity of SCN - Smuggling - seizure of gold bar, silver ingots and fine silver and cash - notice under Section 110 (2) of the Customs Act, 1962 for extending the time for investigation was quashed and subsequent notices/summons issued to the petitioner therein have been held to be without any authority of law - HELD THAT:- Taking into consideration the submission made by learned counsel for the petitioner based on order dated 02.03.2022 passed by the High Court in WPC No.5388 of 2021 whereby the notice under Section 110 (2) of the Act of 1962 was held to be without any authority of law, the notice was quashed, it is directed that respondents shall not proceed any further pursuant to notice dated 23.04.2022 (Annexure P-1) issued under Section 124 of the Act of 1962, till the next date of hearing. List this case after four weeks.
- 2022 (5) TMI 662
Seeking provisional release of detained of goods - Chinese Knotted Woollen Carpets - recovery of dues towards the container detention charges - HELD THAT:- The writ applicant invited our attention to one order passed by this Court in the case of GREEN GOLD TIMBERS PVT. LTD. THROUGH ITS DIRECTOR AKHILESH MANGLIK VERSUS COMMISSIONER OF CUSTOMS [2022 (1) TMI 816 - GUJARAT HIGH COURT] wherein this Court took the view that the customs cargo service provider as defined in the Regulation No.2(1)(b) of the Regulations is not entitled in law to charge any rent or demurrage on the goods seized or detained or confiscated by the Customs or any other Authority. However, according to Mr. Verma, the order of this Court in the case of Green Gold Timbers Pvt. Ltd. is with respect to ground rent charges and not helpful to the writ applicant. This writ appl....... + More
- 2022 (5) TMI 661
Seizure of mobile phones - sufficient and reasonable opportunity to the petitioners provided or not - violation of the principles of natural justice - HELD THAT:- In view of the second respondent’s perfunctory dismissal of the explanation offered by the petitioners with the observation that the petitioners’ defence is a melodramatic narration of circumstances surrounding the seizure of the iPhones and a script for a Potboiler, and the repeated reference to the petitioners approaching this Court in W.P. No. 20110/2021 without availing the remedy of revision under Section 129DD of the Customs Act, 1962, this Court must opine that, notwithstanding any other remedy that could be available to the petitioners against the impugned order, the petition must be allowed quashing the impugned order and restoring the appeals to the file of....... + More
- 2022 (5) TMI 593
Constitutional Validity of N/N. 5/2019-Cus dated 16th February 2019 - Vires of Customs Act 1962 and/or Customs Tariff Act 1975 read with Entry No.83 of List I of Schedule VII to the Constitution of India - seeking to insert tariff item 9806 00 00 in the First Schedule to CTA - goods imported from Pakistan or not - HELD THAT:- Under the impugned Notification if the goods are imported from Pakistan it would carry 200% customs duty. The Petitioner had paid 18% duty. The Respondents have prima facie found the containers and the product therein to be of Pakistan origin. The reasons for the belief has been set out by the Respondent Authorities. At this prima facie stage, the writ Court would not sit in an appeal over the said prima facie observations of the Authorities. The request is to allow the re-export of the goods. Prima facie, it does no....... + More
- 2022 (5) TMI 592
Power of DRI officials to seize goods though found outside SEZ area - property is in SEZ zone or not - Maintainability of the Writ Petition - availability of alternative remedy of appeal - HELD THAT:- It is not in dispute that a remedy of appeal is available, but here is a case where jurisdiction of the authority in issuing the Show Cause Notice is questioned. The Hon’ble Supreme Court in M/S RADHA KRISHAN INDUSTRIES VERSUS STATE OF HIMACHAL PRADESH & ORS. [2021 (4) TMI 837 - SUPREME COURT] has laid down certain guidelines as to when a Writ Petition would lie before the Court though there is a remedy of appeal - From the judgment of the Hon’ble Supreme Court, it is very much clear that a Writ Petition can be entertained by this Court though an alternate remedy is available when the authority issuing the Show Cause Notice h....... + More
- 2022 (5) TMI 591
Seeking refund with interest on the IGST paid on the export of goods - wrongful mentioning the code in the shipping bills under which drawback is claimed - despite the correction having been permitted in the shipping bill (on payment of fee and penalty), the refund of IGST was not granted to the petitioner - Section 16 of the IGST Act, 2017 (IGST Act) read with Rule 96 of the Central Goods and Service Tax (CGST) Rules, 2017. HELD THAT:- The issue at hand is covered by the judgments of the Division Bench of the Gujarat High Court in Amit Cotton Industries v. Principal Commissioner of Customs, [2019 (7) TMI 472 - GUJARAT HIGH COURT] and in M/s Shyam Textile Through Proprietor Rakesh Ram Swaroop vs. Principal Commissioner of Customs dated 05.04.2021 [2021 (4) TMI 870 - GUJARAT HIGH COURT] where reliance placed in the case of AWADKRUPA PLASTO....... + More
- 2022 (5) TMI 590
Seeking provisional release of imported consignment - Magnesium Lump - HELD THAT:- The provisional release of the goods (Magnesium lump) ordered upon furnishing of the bank guarantee, bond and the undertaking subject to the following terms and conditions: [a] The writ applicants shall submit a bank guarantee of Rs.10 Lakh (Rupees Ten Lakh only) for a period of twelve weeks of any nationalized bank or a private bank in favour of the respondent No.1. [b] The Managing Director of the writ applicant company shall file an undertaking with the respondents authorities and before this Court that he possess sufficient assets and in the event the consignment is found to have origin from Pakistan, he shall pay the differential duty if the petitioner No.1 is not in a position to pay the differential amount as may be adjudicated. [c] Additionally, the....... + More
- 2022 (5) TMI 589
Availability of alternative remedy - bar to invoke writ jurisdiction or not - Valuation of imported goods - rejection of declared value - re-determination of the value - HELD THAT:- It is accepted by the petitioner that the Appeal is provided Against the impugned Order passed by the Commissioner of Customs (Appeals). Availability of alternative remedy is certainly not an anathema for this court to exercise its writ jurisdiction under Article 226 of the Constitution of India. The rule of alternate remedy is a rule of self-restraint. If substantive remedy of Appeal is available, the court would be slow to exercise its writ jurisdiction under Article 226 of the Constitution of India. In the present case, the principle of natural justice appears to have been adhered to. Opportunity of hearing has been accorded to the petitioner. Petitioners a....... + More
- 2022 (5) TMI 549
Country from where the goods imported - Magnesium lump - whether the writ applicants imported the goods from UAE or the Turkey? - case of the Revenue is that the goods have travelled from Pakistan - HELD THAT:- If the goods have travelled from Pakistan, then the levy of duty shall be at the rate of 200%. Whereas if the goods have travelled from UAE, then the levy of duty shall be at the rate of 5% - The Revenue is not able to make any headway so far as this inquiry is concerned. The goods are lying at the customs warehouse past almost more than seven months.The possibility of passing an interim order releasing the goods subject to certain terms and conditions, is explored. However, the writ applicants are not in a position to furnish any tangible security. All that has been offered is a bond. Post both the matters on 21st April 2022 on top of the Board.
........
|
