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- 2021 (5) TMI 327 - GUJARAT HIGH COURT
Validity of detention and seizure of goods - allegation is that scraps in different forms seized from the premises were found to be imported without payment of appropriate customs duty - classification of goods - discarded and non-serviceable semi-broken/broken motor under CTH 7204 49 00 under the Other Ferrous Waste and scrap or not - jurisdiction to entertain this petition in wake of the availability of the alternative efficacious remedy - HELD THAT:- The law on the point if is regarded, it is quite clear that jurisdiction under Article 226 of the Constitution of India is not to be resorted to ordinarily when the alternative and efficacious remedy is available, unless of course the very issuance of notice is not sustainable under the law - The writ jurisdiction under Article 226 is not to be entertained against the show cause notice whe....... + More
- 2021 (5) TMI 326 - MADRAS HIGH COURT
Release of imported goods - used ventilators - non-hazardous goods - HELD THAT:- The petitioner has relied upon a certificate of the chartered engineer in support of its contention that the used ventilators imported constitute non-hazardous goods. In my view, the appropriate authority to confirm the nature of goods would not be the chartered engineer. Thus, in the course of adjudication, the assessing authority shall make a reference to the competent authority either under the Hazardous Substance Management Division/R1 or any other authority competent for this purpose, to determine whether the used ventilators imported by the petitioner would constitute hazardous material, bearing in mind the definition of the term in the Hazardous Waste Management Rules 2016. Petition dismissed as withdrawn.
- 2021 (5) TMI 267 - DELHI HIGH COURT
Exemption from imposition of IGST - oxygen concentrators imported by the State Government - N/N. 30/2021-Customs, dated 01.05.2021 - HELD THAT:- The petitioner states that he will deposit the requisite amount with the Registry of this Court within the next three days - In the meanwhile, in case, the oxygen concentrator, sought to be imported by the petitioner, reaches the concerned customs barrier, the same will be released, subject to the petitioner depositing, with this Court, an amount equivalent to IGST presently payable by him, in accordance with the impugned notification, within three days from today. Since the requisite IGST will be deposited by the petitioner, with this Court, the respondent will not levy a charge qua the same on the importing agency, i.e., FedEx Corporation. List the matter on 18.05.2021.
- 2021 (5) TMI 260 - MADRAS HIGH COURT
Refund of the redemption fine and penalty remitted - Department application for revision is pending but no stay / interim protection sought against the order of Commissioner (appeals) - HELD THAT:- Admittedly, no interim protection has been obtained by the respondents - Though the provisions of Section 129DD do not expressly provide for seeking or grant of interim protection, such provision for interim protection is implicit in any provision for appeal or revision and this is a position settled by several decisions including a decision of this Court in the context of the Income Tax Act 1961, in the case of Paulsons Litho Works vs. Income-Tax Officer [1993 (11) TMI 50 - MADRAS HIGH COURT]. Thus, in cases where the Customs Department takes re-course to revision before the Government, it is incumbent upon them to also seek interim protection....... + More
- 2021 (5) TMI 224 - DELHI HIGH COURT
Exemption from IGST - Oxygen concentrators imported by the State Government - N/N. 4/2021 - Customs dated 03.05.2021 - HELD THAT:- notification has exempted imposition of IGST on oxygen concentrators imported by the State Government, or via any entity, relief agency or statutory body, authorised by the State Government. This exemption, according to the learned ASG, is, presently, available till 30.06.2021. Since the respondent has gone this far, it could move further, and extend the exemption, to even individuals, to enable them to obtain imported oxygen concentrators by way of a gift, albeit, without having to pay IGST. List the matter on 06.05.2021.
- 2021 (5) TMI 222 - MADRAS HIGH COURT
EPCG Scheme - Amendment in Shipping Bills - mention of the EPCG licence number on the shipping bill, mandatory or not - right to seek to explain, by virtue of other contemporaneous and supporting evidences, the factum of export - HELD THAT:- No doubt requires the mention of both the name of the supporting manufacturer as well as the EPCG authorization number on the shipping bill and in this case both are absent. However, the requirements, though mandatory, are capable of being satisfied constructively as well and non-mention is not fatal to the claim of concessional rate of duty. The provisions of Section 149 of the Customs Act provides a forum to the petitioner to establish this by way of contemporaneous records. Thus, an opportunity must be extended to the petitioner to prove the factum of export through Glovis by way of supporting mate....... + More
- 2021 (5) TMI 221 - MADRAS HIGH COURT
Principles of natural justice - seeking Mandamus directing the respondents to pass a speaking order in terms of Section 17 (5) of the Customs Act, 1962 in respect of the Bill of Entry within the time frame as fixed by this Court - HELD THAT:- Respondents would not object to the grant of Mandamus and would assure the Court that a speaking order as prayed for will be passed within a period of six (6) weks from today. As the mandamus sought for stands achieved and nothing further survives in this writ petition, the same is disposed as aforesaid.
- 2021 (5) TMI 220 - MADRAS HIGH COURT
Recovery during pendency of litigation - pre-deposit was made - Circular No.1053/2/2017-CX dated 10.03.2017 - Absolute Confiscation - imported branded Watches - HELD THAT:- The Central Board of Excise and Customs has specifically addressed the question of recovery during pendency of litigation in the said circular and has held that Once the amount is paid, no coercive action shall be taken for recovery of the balance amount during the pendency of the appeal proceedings before these authorities. In the light of the categoric statement of the Board to the effect that no coercive action shall be taken for recovery of any balance of disputed dues, once the pre-deposit is made, the present communication has no legs to stand - petition disposed off.
- 2021 (5) TMI 160 - MADRAS HIGH COURT
Confiscation - Gold - Seeking interim protection - HELD THAT:- This writ petition is closed. Status quo granted by this Court on 09.03.2021 will continue for a period of two (2) weeks from today.
- 2021 (5) TMI 129 - MADRAS HIGH COURT
Refund of SAD - Process amounting to manufacture or not - sterilization, re-packing, re-labelling etc. - refund of SAD under Notification No.102/2007-Cus dated 14.09.2007 when the importer has not fulfilled the conditions 2(d) and 2(3)(ii) stipulated in the said Notification - CBEC Circular No.34/2010- Customs, dated 15.09.2010 - HELD THAT:- The effect of Circular No.34/2010 has not been considered by the Tribunal. The learned Senior Standing Counsel for the Revenue lays emphasis on the Circular, which clarifies the position that there is no intention to omit / delete the words “as such” from the Notification, which continues to remain as condition though implied. The Circular is not under challenge in any of the proceedings, nor its applicability has been questioned by the assessee. The Adjudicating Authority, namely, Commiss....... + More
- 2021 (5) TMI 128 - BOMBAY HIGH COURT
Bail application - Smuggling - Gold - value of gold is more than one Crore rupees - non-bailable offence or not - HELD THAT:- Taking into consideration the fact that, Mr. Penkar and Mr. Zamane have been enlarged on bail by the Learned Magistrate, and upon taking into consideration the value of the gold which was seized on 7th December 2019 the applicant, in the facts of the case, also deserves to be enlarged on bail upon imposing certain conditions. Application allowed.
- 2021 (5) TMI 123 - MADRAS HIGH COURT
First time violation of import condition - relaxation from the requirement to produce Phytosanitary Certificate - Auction of imported goods which were not cleared despite two notices served - HELD THAT:- It is true that the importer cannot demand relaxation of the requirement of production Phytosanitary Certificate as a matter of right. It is equally true that in matters such as this, the Court should be extremely cautious as there are environmental and ecological implications. It is equally true that the petitioner was found to have committed violation of the requirements of Plant Quarantine Regulation of Import in India Order, 2003 on one occasion earlier. It is true that the goods is question have been imported to India without having been fumigated by Methyl bromide at the country of export. The petitioner had imported as many as four....... + More
- 2021 (5) TMI 90 - DELHI HIGH COURT
Release of delivery order and original bill of lading of re-import shipment to enable the release of the subject consignment in favour of the plaintiff subject to payment by the plaintiff within 3 days from the date of the order - ex-parte order - HELD THAT:- It is not in dispute that on the date when arguments on interim application were heard by the Ld. Trial Court, the reply filed by the contesting defendant nos. 5 and 6, was already on record but surprisingly in the impugned order not even one single sentence has been mentioned about the stand taken by the present appellants before the Ld. Trial Court and the impugned order dated 19.11.2020 was passed only on the basis of submissions made on behalf of the plaintiff without considering any argument advanced on behalf of the present appellants, who were vehemently opposing defending the....... + More
- 2021 (5) TMI 89 - DELHI HIGH COURT
Grant of Anticipatory Bail - search procedure - allegation of gross under-valuation of the white paper roll imported - Allegation of Hawala Transactions as well - case of Revenue is that petitioner is a habitual offender - HELD THAT:- All the documents are in the custody of the Customs. When specifically asked as to why Customs Authorities require the custody of the petitioner, no specific answer is forthcoming. As stated earlier, all the documents are in custody of the Customs Department. This particular case involves violation of Section 132 and 135 of the Customs Act, 1962. The allegation that the petitioner is involved in transfer of money through non-banking/hawala channels is a subject matter of investigation by another authority and as and when and if and when investigation in this regard is initiated by other authorities to prove ....... + More
- 2021 (5) TMI 45 - MADRAS HIGH COURT
Reassessment of the Bill of Entry - dues are within the Operational debt under IBC or not - It is the case of the petitioner that the amendment to Serial No. 55 to Notification No. 12/2012-Customs dated 17.3.2012vide Notification No. 46/2015- Customs dated 17.9.2015 which increased the rate of duty from 7.5% to 12.5% cannot be said to have come into force on the date of assessment on 17.3.2012 as per the Section 25 of the Customs Act, 1962 as it stood on the date - Alternative remedy of appeal - HELD THAT:- The petitioner has an alternate remedy to file an appeal against the assessment before an Appellate Commissioner under Section 128 of the Customs Act, 1962 against the reassessment in the impugned Bill of Entry - There are no point in relegating the petitioner to work out the remedy before the Commissioner of Customs (Appeals) at this ....... + More
- 2021 (4) TMI 1233 - DELHI HIGH COURT
Interpretation of statute - Paragraph 3.09(2)(i) of the FTP in so far as it excludes “Service Providers in Telecom Sector” from the benefit of SEIS - Benefit under Service Exports from India Scheme (SEIS) - Duty Drawback Scrips on foreign exchange remittance - HELD THAT:- The “Service Providers in Telecom Sector” meant and included only the Telecom Service Providers of services mentioned therein. The ambit and scope of such exclusion was not of Service Providers who render services to such Telecom Service Providers - Though, a similar list is not appended to FTP or HBPv1, there is no reason for a different interpretation to be placed to FTP 2015-20. Clearly, what was made ineligible for availing benefit of SEIS in terms of paragraph 3.09(2)(i) are the Telecom Service Providers and not the Service Providers who prov....... + More
- 2021 (4) TMI 1231 - TRIPURA HIGH COURT
Verification regarding the Certificate of Origin produced - Concessional rate of Customs Duty - whether the verification is random verification falling under Rule 6(1)(c) of the CAROTAR, 2020 or the verification falls under the category leveled by Rule 6(1)(b) of the CAROTAR, 2020? - HELD THAT:- The petitioner has brought categorical allegation against the respondents that he has furnished all requisite documents and information for clearance but the imported goods have been ware-housed without any reason being disclosed to the petitioner whether those goods were held up for any verification regarding the Certificate of Origin produced by the petitioner for availing the concessional rate of the customs duty or for any other reason. This allegation has been levelled in para-7 of the writ petition and in reply thereof, the respondents have ....... + More
- 2021 (4) TMI 1229 - TRIPURA HIGH COURT
Verification of the Country of Origin Certificate - whether the process of verification is random in nature or it is a verification which falls under Rule 6(1)(b) of the CAROTAR, 2020? - HELD THAT:- Even though the petitioner has brought allegation against the respondents by stating that he has met all the requirements for getting the clearance, but it has been found by the customs that he has made some inaccurate statement in respect of minimum value addition in Bangladesh. That apart, some components contributing to the price could not be figured out. Thus, the verification on deficiency is prima facie justified. Within a short while, the reason for ware-housing had been disclosed to the petitioner. The petitioner was apprised of his right of exercising option for the provisional assessment of the duty subject to the final decision. The....... + More
- 2021 (4) TMI 1210 - MADRAS HIGH COURT
Validity of SCN - Case of petitioner is that the SCN was issued by an incompetent authority, not having jurisdiction under the provisions of the Customs Act, 1962, and therefore, the entire proceedings are liable to be set aside - proper authority as contemplated under Section 28(4) of the Customs Act - HELD THAT:- The High Court cannot adjudicate the facts and merits with reference to documents and evidences. Trial is not entertainable under Article 226 of the Constitution of India. All such procedural aspects are to be followed by complete adjudication/trial by the original authorities as well as by the appellate authorities under the provisions of the Statute and the powers under Article 226 of the Constitution of India is limited to find out whether the processes contemplated under the Statutes and the procedural aspects are followed ....... + More
- 2021 (4) TMI 1208 - MADRAS HIGH COURT
EPCG Scheme - fixation of annual average turnover - export fabrics - issuance of Export Obligation Discharge Certificate - HELD THAT:- To discharge the export obligation for import of capital goods for a sum of ₹ 2,88,57,944.00.( ₹ 57,73,588 x 8) in eight years, the average export performance of the petitioner per year would be only ₹ 36,07,243/-. Therefore, it would have been sufficient for the petitioner to maintain an average export performance of ₹ 36,07,243/- per annum only i.e [₹ 2,88,57,944.00/8] - However, the average export performance to be achieved by the petitioner in a year was fixed in the EPCG license dated 6.1.2005 at ₹ 1,97,93,333.33 per annum. The said average export performance of ₹ 1,97,93,333.33 per annum almost equivalent to 68% of the total export obligation to be achieved b....... + More