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Showing 21 to 40 of 6989 Records

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  • 2018 (10) TMI 483

    100% EOU - reimbursement of central sales tax on goods manufactured in India - it was the case of Revenue that EOU would be entitled to reimbursement of CST in respect of only those purchases made from DTA which are used for production of goods meant for export or utilized for export services. The CST paid on raw materials etc purchased from DTA which are used in manufacture of goods sold in DTA would not be eligible for reimbursement of CST - In....... + More


  • 2018 (10) TMI 482

    Redemption of goods on payment of redemption fine - Smuggling of Gold - whether the appellant can be put in worse position in an appeal filed by him, when admittedly, the Department did not file an appeal against the order of the Commissioner (Appeals) exercising discretion under Section 125 of the Act and directing return of the gold, on payment of redemption fine of ₹ 15,00,000/-? - Held that - Section 129A of the Act deals with appeals t....... + More


  • 2018 (10) TMI 396

    Clandestine removal of imported goods - Imported fabric was not utilized for the manufacture of readymade garments, which had to be exported - case of appellant is that demand based solely on the statements of the Director of the Company, which was, later on retracted - time limitation. - Held that - The Director of the Company had categorically stated in his two statements that such goods were sold in the market to one Iqbalbhai. The second of t....... + More


  • 2018 (10) TMI 386

    100% EOU - reimbursement of the Central Sales Tax paid on raw materials and inputs purchased from the units situated in DTA - Duty Drawback - time limitation. - Held that - In case of Asahi Songwon Colours Limited 2017 (7) TMI 512 - GUJARAT HIGH COURT , this Court had examined the correctness of imposition of a condition in the Handbook of Procedures for claim of the benefit by an EOU which was granted under the Foreign Trade Policy. The Court wa....... + More


  • 2018 (10) TMI 337

    Jurisdiction - Power of DGFT to amend the Foreign Trade policy - import of Newsprint - Validity of N/N. 09/2015-20 dated June 3, 2016 issued by Director General of Foreign Trade - The impugned notification requires small business persons to comply with such requisitions which are onerous. - Held that - Section 5 of the Act of 1992 allows the Central Government to formulate the foreign trade policy and to amend it. Section 3 of the Act of 1992 all....... + More


  • 2018 (10) TMI 336

    Advance Authorizations - Relaxation in export obligation - supplies to SEZ - Minutes of a meeting / orders dated 29th August, 2016 and 6th July, 2017 of the Policy Relaxation Committee in the office of the Director General of Foreign Trade respondent no.3 - Held that - In the facts of this case, both the minutes of the meeting / orders dated 29th August, 2016 and the review order thereon dated 6th July, 2017 rejected the petitioner s application ....... + More


  • 2018 (10) TMI 335

    Levy of IGST - import of goods - petitioner Unit was situated in a SEZ - Held that - Considering the issues arising, let there be Notice, returnable on 25.10.2018. By way of adinterim relief, the respondents are directed to permit reexport of the goo....... + More


  • 2018 (10) TMI 334

    Refund of SAD - Time limitation - N/N. 102 of 2007 as amended by N/N. 93 of 2008 - Whether the decision of the Delhi High Court in the case of Sony India Pvt. Ltd., v/s. Commissioner of Customs, New Delhi 2014 (4) TMI 870 - DELHI HIGH COURT can be said to be binding precedent in the light of the judgment and other order in M/s. CMS Info Systems Limited v/s. Union of India and Others 2017 (1) TMI 786 - BOMBAY HIGH COURT ? - Whether the impugned Ju....... + More


  • 2018 (10) TMI 333

    Maintainability of petition - remedy by way of appeal/revision present - dismissal order passed by the trial court in the discharge petition - petitioner has submitted that the petitioner need not file revision against the dismissal of the discharge petition and he can straight away file petition u/s.482 of Cr.P.C., to quash the criminal proceedings - Smuggling - restricted item - Muriate of Potash (MOP) - export of MOP smuggled out of India unde....... + More


  • 2018 (10) TMI 228

    Claim of damage for loss of job and mental disturbance due to Customs Investigation Proceedings - Company secretary being CFO - Validity of statement made in quasi-judicial proceedings by the MD of the company against the CFO - the Plaintiff alleges a tort of malicious implication, which has no basis. The defendant alleges that the Plaintiff alleges malicious prosecution, the preconditions of which are not satisfied. Obviously, the tort is not we....... + More


  • 2018 (10) TMI 227

    Confiscation - redemption fine - export of misdeclared goods - Raw Cashew Nuts - Held that - After noticing the fact that there were two contradictory reports, the adjudicating authority obtained a third report from another authority. All this this would require appreciation of impugned order in the context of the evidence before it. These are issues which are best agitated and resolved before the Appellate Authority under the Act - there is no r....... + More


  • 2018 (10) TMI 226

    Prohibition on operation of the petitioner as CHA - case of petitioner is that the respondent is not entitled to pass the impugned prohibition order without affording an opportunity of hearing to the petitioner by putting them on notice - violation of principles of natural justice - Regulation of 23 of Customs Broker Licensing Regulation, 2013. - Held that - Perusal of the said Regulation 23, no doubt, though indicate that no such notice was cont....... + More


  • 2018 (10) TMI 225

    Maintainability of petition - alternative statutory remedy of appeal - fulfillment of conditions and the obligations for export stipulated in the bond - appeallable order under Section 128 of the Customs Act, 1962. Section 128 of the said Act. - Held that - Initially, the writ petitioner has to exhaust the remedies provided under the Act. No writ petition can be entertained before exhausting the remedies provided under the Act, other than under e....... + More


  • 2018 (10) TMI 174

    Duty Free Import Authorizations (DFIA) Scheme - Restriction on duty free import of Bearings - benefit of customs notification No.98/2009-cus dated 11.09.2009 - restriction placed on the ground that the imported goods are not covered by the DFIA and that the imported goods must be actually used in the manufacture of export goods. - On 2.8.2013, Circular No.3 (RE 2013) / 2009-14 was issued with the approval of respondent No.2, laying emphasis on pa....... + More


  • 2018 (10) TMI 173

    Offences punishable under Sections 132 and 135 of the Customs Act, 1962 - Pre-charge/post-charge evidence for prosecution - acts of commission or omission relating to the period of August, 1994. - Held that - A criminal case arising out of a complaint, though lodged by a public servant, given the nature of accusations levelled therein with reference to the provisions of Customs Act, 1962 requires to be tried as a case instituted otherwise than on....... + More


  • 2018 (10) TMI 172

    Served From India Scheme - It is the contention of the petitioner that such scrips obtained by the Indian Service Providers under the SFIS scheme could be used for import of any capital goods, spares, professional equipment, office equipment, office furniture and consumables - Jurisdiction. - Held that - The show cause notice has been issued in the year 2014, the Policy Interpretation Committee under the Chairmanship of Director General of Foreig....... + More


  • 2018 (10) TMI 117

    Supplies made to SEZ - fulfillment of Export obligation when import was made against Advance Authorisation scheme - Minutes of meetings / orders dated 1st August, 2017 and 6th December, 2017 of the Policy Relaxation Committee in the office of the Dir....... + More


  • 2018 (10) TMI 116

    Duty Free Import Authorisation Scheme (DFIA) - Application for second extension of validity of the Duty Free Import Authorisation - rejection on the ground that the petitioner was unable to establish a case of genuine hardship - Held that - As is apparent from the plain language of the Paragraph 2.58 of the FTP, the DGFT is empowered to grant exemption, relaxation or relief from the provisions of FTP or any procedure if he so deems fit. However, ....... + More


  • 2018 (10) TMI 115

    Detention of goods - mis-declaration of the value of the cargo - ownership of the Cargo - whether the conditions imposed in the order dated 19.01.2018, for provisional release are fair and reasonable or is it onerous and unreasonable? - Held that - Undoubtedly, there is room for exercise of discretion while considering an application for provisional release exercising powers under Section 110A of the Act. However, such exercise cannot be unguided....... + More


  • 2018 (10) TMI 114

    Maintainability of petition - petitioner association is registered under the Societies Registration Act and importers of vegetable seeds are its members - Classification of goods - coriander seeds and chilly seeds imported by the members of the petitioner association. - Held that - There is no reason to entertain the present writ petition for several reasons. The petitioner association has not filed list of its members but it appears that some of....... + More


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