Home Case Index All Cases Customs HC Customs - HC This

Law	-- All -- GST Income Tax Benami Property/ Transactions Customs Corporate Laws Securities / SEBI Insolvency & Bankruptcy FEMA PMLA Service Tax Central Excise CST, VAT & Sales Tax Wealth tax Indian Laws
Court	-- Any -- Supreme Court SC Orders / Highlights High Court Appellate Tribunal Tribunal Appellate authority for Advance Ruling Advance Ruling Authority ANTI-PROFITEERING AUTHORITY Commission Central Government Board DISTRICT/ SESSIONS Court Commissioner / Appellate Authority Other
Citation	--Year-- 2022 2021 2020 2019 2018 2017 2016 2015 2014 2013 2012 2011 2010 2009 2008 2007 2006 2005 2004 2003 2002 2001 2000 1999 1998 1997 1996 1995 1994 1993 1992 1991 1990 1989 1988 1987 1986 1985 1984 1983 1982 1981 1980 1979 1978 1977 1976 1975 1974 1973 1972 1971 1970 1969 1968 1967 1966 1965 1964 1963 1962 1961 1960 1959 1958 1957 1956 1955 1954 1953 1952 1951 1950 Upto 1949 - -Volume- 1 2 3 4 5 6 7 8 9 10 11 12
Landmark	Nil - N/A Referred in >= 3 Cases Referred in >= 4 Cases Referred in >= 5 Cases Referred in >= 10 Cases Referred in >= 15 Cases Referred in >= 25 Cases Referred in >= 50 Cases Referred in >= 100 Cases
Order by	TMI Citation Date of Decision

Advanced Search Options

Customs - High Court - Case Laws

Showing 1 to 20 of 9399 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 (10) TMI 100
  
  Territorial Jurisdiction - power of Tribunal to decide any appeal in respect of any goods imported or exported as Baggage - absolute Confiscation - direction for re-export of goods - Section 129A (1) of the Customs Act, 1962 - HELD THAT:- Having found that the Baggage Rules would cover the respondents in terms of the categories of passengers, question may still arise as to whether jewellery worn on the person of a passenger would constitute Baggage. It may be necessary for the appellant to show that not only the appellants are governed by the Baggage rules but the jewellery worn on the person would constitute “Baggage” to sustain its argument of lack of jurisdiction of the Tribunal to deal with the present issue. It seems that the appellants may be right in its submission that the issue relates to Baggage falls within the excl....... + More

  ---

• 2022 (10) TMI 18
  
  Onus and power of custodian - validity of auction of goods - seized goods - LED bulbs - cosmetic items - failure to provide the BIS certificate - goods not fit for Human consumption - HELD THAT:- The Principal Commissioner/Commissioner may withdraw any lot from auction or tender at any time or cancel the same at any stage, prior to the delivery of the goods. Furthermore, Permission/NOC is required to be taken by the buyer from the concerned authorities, as specific for respective items. The respondent No.1 or the custodian in the present case were unable to furnish the required documents for the delivery of the disputed items. Though the custodian can discharge/clear the uncleared items, it shall be permitted only by acquiring the permission of a proper authority - In the present case, despite not obtaining the BIS certificate and NOC fro....... + More

  ---

• 2022 (10) TMI 17
  
  Condonation of delay of 351 days in filing the instant appeal - HELD THAT:- The reasons assigned in the affidavit filed in support of the application are satisfying - the delay in filing the instant appeal is condoned - application allowed.

  ---

• 2022 (10) TMI 16
  
  Misdeclaration of export goods or not - 141.74 Carat of cut and polished diamonds - whether declarations made in the Shipping Bill were truthful or not - contravention of provisions of Section 50(3) of the Customs Act, 1962 or not - HELD THAT:- There is absolutely no explanation as to why Respondent No.2 did not even consider it necessary to reply to Petitioner’s request to return the diamonds, though Respondents seem to have no problem with those diamonds. In Paragraph 33 of the Reply, it is stated that Section 118(b) of the Customs Act, 1962 permits them to confiscate the balance 110.55 Carat also because they were all in the same package. If that was the position, then there is no reason why those diamonds were not included in the show-cause notice as proposed to be confiscated. Therefore, it is nothing but an afterthought to get....... + More

  ---

• 2022 (9) TMI 1355
  
  Suit for value of goods - wrongful delivery of goods by another agent of the disclosed principal - vicarious liability - breach of express term of contract of carriage by wrongfully and illegally delivering the consignments sans presentation of original Bills of Lading - failure to mitigate the loss - duty drawback claim. Whether the value of the goods consigned by the plaintiff is proved? - HELD THAT:- The fact that immediately after the claim was lodged by the plaintiff defendant nos.3 and 4, went on to claim the amount from the person, whom they held liable, detracts materially from the defence now sought to be raised. Undoubtedly, the Bills of Lading contain a disclaimer as regards the quantity, contents and value of the goods consigned. However, the plaintiff’s claim is not rested on the value of goods mentioned on the Bills of....... + More

  ---

• 2022 (9) TMI 1354
  
  Import of good subject to FSSAI regulations - time frame for inspection of goods - praying for levy of demurrage charges being imposed on an importer only after the grant of an NOC from FSSAI and in essence a waiver from that levy till such time as clearance is granted - the reliefs as claimed stand restricted to appropriate directions being framed for FSSAI expediting the process of inspection of imported articles and for permission being accorded to enable an importer to move the goods from a custodian warehouse to a public warehouse. HELD THAT:- From the recordal of submissions of parties it is manifest that none of them question the permissibility of the movement of imported articles from a custodian warehouse to a public warehouse. It was also conceded before the Court that no provision, statutory or otherwise, prohibits such a choic....... + More

  ---

• 2022 (9) TMI 1353
  
  Seeking refund of terminal excise duty (TED) - duty paid on supply of laptops to licence holders of Export Promotion Capital Goods (EPCG) Scheme - benefits for deemed exports - HELD THAT:- There are no doubt in mind and Mr.Chandrasekaran, learned Senior Panel for R1 to R5 would fairly accede to the position, that a supplier to a EOU/licence holder under the EPCG scheme, is entitled to refund of terminal excise duty. In the present case, there is no dispute on the position that the petitioner has, in fact, paid the refund at the first instance - the factum of payment of duty by the petitioner stands established. In the case of Sandoz Private Limited [2022 (1) TMI 225 - SUPREME COURT], the Hon'ble Supreme Court has directed credit of the duty paid to the CENVAT Register of that assessee for the reason that, pending litigation, the era o....... + More

  ---

• 2022 (9) TMI 1307
  
  Maintainability of suit for permanent injunction - restraining infringement of trademark, copyright, trade dress etc. against unknown Defendants - HELD THAT:- The import of goods which violate Intellectual Property Rights is governed by the Intellectual Property Rights (Imported Goods) Enforcement Rules, 2007 (IPR Rules). As per the said rules, import of any counterfeit products or products which violate IP rights of trademark owners, copyright owners, etc., is not permissible. The customs authorities have to, upon complaint received from any IP owner, or on its own accord, form an opinion qua the infringement of the IP rights. Upon forming an opinion, the import or sale of products which violate rights of IP owners including trademark, copyright, etc., would have to be stopped by the customs authorities. The import having been stopped by....... + More

  ---

• 2022 (9) TMI 1306
  
  Determination of method by which the iron (Fe) content in the iron ore is required to be determined for the purposes of levy of duty on the petitioners' export under the bills - Legality of the General Alert Circular no. 02/2019 dated 12/15th April 2019 (GA Circular), issued by the Directorate of Revenue Intelligence (DRI) - finalization of assessments of the five Shipping Bills under consideration filed by the Petitioner No. 1 - Seeking declaration that no liability of export duty can be imposed upon the exports of Petitioner No. 1 - enforceability of Provisional Duty Bonds and Bank Guarantees furnished by the Petitioner No.1. HELD THAT:- The petitioners in the present context are correct in contending that in the process of determination of the appropriate rate of export duty on iron ore, it entails a determination of three issues, ....... + More

  ---

• 2022 (9) TMI 1305
  
  Seeking provisional release and re-export of seized goods - goods seized on the ground of non-observance of conditions of Food Safety and Standards Act, 2006 read with Food Safety Standard Rules, 2011 as well as the Food Safety and Standard (Import) Regulation, 2017 and other applicable FSSAI norms and other safeguarding conditions - HELD THAT:- The provisional release is granted in terms of section 110A of the Customs Act. In this regard, it is to be noticed from the contents of the affidavit-in-reply filed by respondent No.3 Customs that the petitioner has already made applications in form of letters dated 4.6.2022 and 1.7.22 seeking provisional release of the goods. The affidavit-in-reply in para 8.9 inter alia mentions that while seeking provisional release, the petitioner has expressed its inability to give bank guarantee as required....... + More

  ---

• 2022 (9) TMI 1304
  
  Refund alongwith interest claim - classification of coils and spares and accessories - to be classified under Entry 8544.11 or under Entry 6815.99 under the Schedule to the Customs Tariff Act, 1975 - HELD THAT:- The computation of duty also indicates the duty paid in respect of 4 Bills of Entries, 2 for coils and 2 for accessories. Thus, there is no doubt that claim for refund was made in respect of duty paid for both coils and accessories. It thus follows that the orders-in-original and first appeal, and the order of the CESTAT relate to the refund application as a whole and in respect of all 4 bills of entries. Even on a practical and pragmatic appreciation of the matter, it does not stand to reason that the coils would be classifiable under Entry 8503 and accessories for the coils be classified under a different heading altogether. Cle....... + More

  ---

• 2022 (9) TMI 1303
  
  Classification of imported goods - Seeking release the goods imported by the Petitioner - seeking issuance of detention certificate for waiver of demurrage and detention charges and properly execute the same - what should be the percentage of the differential duty? - HELD THAT:- The petitioner has classified the subject goods under the Chapter Heading 8424 [i.e., CTH 8424] - the classification has been affirmed by the Advance Ruling Authority (ARA). There is no dispute that the respondents/revenue had filed an application for review, which was dismissed by the ARA on 08.08.2022. Ordinarily, the goods should have been released, albeit, provisionally, only against a personal bond - List the matter on 10.03.2023.

  ---

• 2022 (9) TMI 1302
  
  Seeking grant of interim relief - classification of goods - HELD THAT:- A perusal of the extract of the order dated 24.08.2022 would show that the petitioner has been able to demonstrate, at least before the Customs Authority for Advance Rulings (CAAR), that the subject goods have been correctly classified under the Customs Tariff Heading (CTH) 84248990. It is not disputed by the counsel for the respondents, as noticed in the hearing held on 24.08.2022, that a review application was filed before CAAR, which was dismissed on 08.08.2022. Furthermore, the allegation that the petitioner had employed fraud or misrepresentation was rejected by CAAR. The steps taken by the concerned authority towards adjudication are fraught with legal flaws and/or impediments - till the next date of hearing, the operation of the show-cause notice dated 08.07.2022 shall remain stayed. List the matter on 28.10.2022.

  ---

• 2022 (9) TMI 1301
  
  Provisional assessment of bills of entry - import of polyester knitted fabric and other fabrics from China - enhancement of valuation - Section 18 of the Customs Act, 1962 - HELD THAT:- It is not disputed, that the power to finally assess the subject bills of entry is contained in sub-section (2) of Section 18 of the Customs Act, 1962 - Although Section 18 of the Act does not specifically advert to issuance of a show-cause notice, it is implicit in the said provision. The final assessment of the bills of entry, whereby a variance is brought about in the valuation of the subject goods, which is adverse to the interests of the petitioner, would have to be communicated to the affected party - Admittedly, in this case, the valuation of the subject goods, which forms part of 95 bills of entry, has been enhanced. The basis for enhancement of va....... + More

  ---

• 2022 (9) TMI 1230
  
  Seeking provisional release of the vehicle - Issuance of summons under Section 108 of the Customs Act, 1962 - Section 110A of Customs Act - HELD THAT:- This Court is unaware as to the identity or otherwise of the facts in the present case with the facts in the case dealt with by the Telangana High Court. That apart, the order of provisional release dated 29.12.2021 has also, as on date, become final. However, there is no bar and Mr.Sundareswaran would agree with me on this, for the petitioner to seek modification of the conditions imposed by the Commissioner and attempt to persuade the Commissioner to vary the conditions imposed originally. As far as the present Writ Petition is concerned, much water has flown under the bridge from the time of issuance of seizure memo, with which this Writ Petition has been rendered infructuous - Petition closed.

  ---

• 2022 (9) TMI 1175
  
  Exoneration from penalty in the proceeding under Section 124 of the Customs Act, 1962 - revocation of Customs Broker license or not - Whether the Tribunal ought to have done so when the charge against the agent was serious i.e. not advising the customs properly under the regulations with regard to the mis-declaration of the description of the goods by the exporter? HELD THAT:- The respondent having received the export order from a third party is also to be held guilty for not being able to advise his client to comply with the provisions of the Act as the respondent did not know who his client was and it is through a third party they had received the job order. Therefore, the respondent cannot be fully exonerated from the proceedings. Thus, taking into consideration the reasoning of the learned Tribunal which was arrived at taking note of ....... + More

  ---

• 2022 (9) TMI 1173
  
  Seeking provisional release of seized goods - prohibited goods - Section 110A of the Customs Act, 1962 - HELD THAT:- Even a partial prohibition will not prevent the release of the goods provisionally and there cannot be any bar in releasing the goods if not prohibited in terms of any circular. Petition is disposed of directing the respondent authority concerned to release the goods in question upon furnishing of bank guarantee of Rs.56 lakhs which was determined by the respondent department as a redemption fine and if such bank guarantee is furnished to the respondent authority concerned, the goods in question shall be released within 48 hours from the date of furnishing of such bank guarantee.

  ---

• 2022 (9) TMI 1172
  
  Validity of Disclosure Statement - levy of ADD - Applicability of time period of one year contemplated in Rule 17 for the purpose of completion of investigation - HELD THAT:- It was stated by learned senior counsel for the petitioners that submissions already made to the authority will be re-submitted to the authority during the course of the day. The petitioners are permitted to re-submit to ensure that they reach the Designated Authority - The court does not express any opinion on the merits. Petition disposed off.

  ---

• 2022 (9) TMI 1171
  
  Validity of rescinding of Anti Dumping Duty (ADD) - recommendation from designated authority obtained later - Sunset review investigation in respect of continuance of countervailing duty, already initiated and kept undecided, during the currency of the period of original Notification imposing such duty - Power of Central Government - import and purport of the words 'unless revoked earlier' occurring in sub-section (5) of section 9 of the Act. HELD THAT:- The notification levying the countervailing duty once issued under Section 9(1) of the Act, has an expiry period from the date of imposition, unless revoked earlier. It also provides that respondent no.1 may extend the period further, if it is of the opinion that "the cessation of such duty is likely to lead to continuation or recurrence of subsidy and injury". Two impor....... + More

  ---

• 2022 (9) TMI 1133
  
  Validity of assessment order - provisional assessment - conflicting reports of different CRCLs - report of CRCL, Mumbai has come to the possession of the petitioner after final assessment order is passed - no opportunity to present the report - principles of natural justice - HELD THAT:- It is borne on record that the provisional assessment has been framed on the basis of the fact that the customs duty is assessed at NIL rate on the material produced by the petitioner that the Fe content of the iron ore fines exported was within the limit specified, however, at the time of final assessment, the opposite party No.1-Assessing Authority had relied on the reports of the CRCL, Kolkata and CRCL, New Delhi which reflected that the percentage of Fe content in subject goods is more than the exemption limit. Therefore, such factual dispute is requi....... + More

  ---

12345........ 470