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Showing 21 to 40 of 6836 Records

  • 2018 (7) TMI 1018

    Freezing of Bank Accounts - goods under seizure - Mis-declaration of value and description of goods - evasion of Anti-Dumping Duty - Held that - It is true that a provisional release order is passed but the goods are not released. The goods would not be released until the petitioner complies with the terms and conditions of the provisional release order. Therefore, the goods continue to be under seizure. - If the goods are under seizure and merel....... + More

  • 2018 (7) TMI 929

    Amendment in IGM - In the IGM, the fourth respondent s name was mentioned as the importer in view of the fact that it was the notified party - The goods belonged to another party whose details are set out in paragraph 8 of the petition and at their request, the name of respondent No.4 was notified - Held that - Since there was no action taken but the petitioner was informed to obtain a No Objection Certificate from the fourth respondent, which in....... + More

  • 2018 (7) TMI 928

    Restriction on import of peas (yellow peas) - advance payments were made against import - Validity of Trade s Notification No.4 /215-220 dated 25th April, 2018 - Whether the Government of India, Ministry of Commerce and Industry, Department of Commerce, Directorate General of Foreign Trade s N/N. 4/215-220 dated 25th April, 2018, and particularly the Policy condition No.4 therein has been creating, according to some Regional authorities of the Di....... + More

  • 2018 (7) TMI 927

    Provisional release of seized goods - whether the petitioner is ready and willing to execute a bond as demanded by the authorities and in addition, furnish a bank guarantee so as to secure at least part of the duty demand, which eventually may be raised? - Held that - In the facts and circumstances of the present case, we think it just, fair and proper and when the duty demand is substantially secured by a bank guarantee as also bond in favor of ....... + More

  • 2018 (7) TMI 915

    Imposition of Customs duty with penalty - Confiscation - redemption fine - penalty - Held that - Inspite of specific question put to Mr. Ranka counsel for the respondent regarding imposition of duty, he could not point out whether duty is liable to be imposed on the assessee, therefore, in our considered opinion, impugned order of penalty, redemption of fine and confiscation seems to be prima faice without jurisdiction - In that view of the matte....... + More

  • 2018 (7) TMI 868

    Refund of Terminal Excise Duty (TED) - Whether the petitioner who has manufactured and supplied goods (after payment of excise duty via the CENVAT credit route) to a 100% Export Oriented Unit (EOU) is entitled to claim refund of Terminal Excise Duty (TED)? - Held that - Apart from anything else what emerges from the record is that the PRC s decision is neither consistent nor even handed. Though the petitioner obtained refund of TED for the quarte....... + More

  • 2018 (7) TMI 794

    Validity of SCN - Jurisdiction - proper officer - authorization u/s 2(34) - power of Additional Director of Directorate of Revenue Intelligence to invoke the provisions of Section 124 of the Customs Act, 1962 - whether the Additional Director of Directorate of Revenue Intelligence has the jurisdiction to invoke Section 124 of the Act of 1962 or not? - Held that - Section 2(34) of the Act of 1962 defines a proper officer. A proper officer, in rela....... + More

  • 2018 (7) TMI 713

    Refund of Terminal Excise Duty - Deemed Exports - Supplies made under ICB - Petitioner contends that contents of Para 8.3 of the old FTP are more or less identical to Para 7.05(ii) of the new FTP - denial of refund on the ground that the supply was under ICB, which was ab-initio exempted in terms of para 7.02-B(e)(i) & (ii) of the FTP, 2015-20 read with para 7.05(ii)(a) of the FTP, 2015-20 - validity of Para 7.05(ii)(a) of the Foreign Trade P....... + More

  • 2018 (7) TMI 712

    Principles of quorum non juris - Jurisdiction - power of Single Bench to decide the issues related to CHA - Held that - Section 129 of the Act of 1962 empowers the Central Government to constitute an Appellate Tribunal to be called CESTAT consisting of such judicial members and technical members, as it thinks fit, to exercise powers and discharge the functions, conferred upon CESTAT, by the Act of 1962. Section 129C of the Act of 1962 deals with ....... + More

  • 2018 (7) TMI 627

    Competency of officers of Directorate of Revenue Intelligence to adjudicate the SCN which were kept in the call book - Validity of Circular No.276/104/2016-CX.8A dated 3/01/2017 issued by the Central Board of Excise & Customs - SCN issued by DRI - Held that - For every issue, some or the other case would be pending in High Court or the Hon ble Supreme Court. The same cannot cause fetter in exercise of quasi judicial or judicial functions of t....... + More

  • 2018 (7) TMI 553

    Provisional release of the goods - pending adjudication of an appeal - power of appellate authority to grant interim order - Held that - Rule 4 of the Rules of 1982 empowers the appellate authority to hear and determine appeals and applications made under the Customs Act, 1962 before it. Noticeably, the Tribunal is empowered to determine applications apart from appeals by Rule 4 and application for interim relief for release of the goods will com....... + More

  • 2018 (7) TMI 456

    Principles of Natural Justice - Detention of Mushtaq Abubakar Sayed - Smuggling - Gold - Section 3(1) of the COFEPOSA Act - non-application of mind - it is the case of petitioner that the detaining authority has not considered the documents in piecemeal and has issued the order of detention on the basis of the material on record and on the basis of the documents placed before him which were relied upon for issuing the order of detention. - Held t....... + More

  • 2018 (7) TMI 455

    Principles of Natural Justice - Detention of Mushtaq Abubakar Sayed - Smuggling - Gold - Section 3(1) of the COFEPOSA Act - non-application of mind - it is the case of petitioner that the detaining authority has not considered the documents in piecemeal and has issued the order of detention on the basis of the material on record and on the basis of the documents placed before him which were relied upon for issuing the order of detention. - Held t....... + More

  • 2018 (7) TMI 454

    Release of twenty one FM gold biscuits seized - the biscuits were not released even after the order of CEGAT - Held that - Learned counsel for the petitioner is fair enough to state that a registered letter was sent to his client to find out as to whether the biscuits have been released or not but no response has been received. In view of the above, presumption goes about release of the biscuits in the intervening period of fifteen years otherwis....... + More

  • 2018 (7) TMI 352

    Legality of Supplementary notice dated May 18, 2017 and an addendum issued thereto dated September 22, 2017 - Held that - A considerable period of time has elapsed since the issuance of the supplementary notice with the addendum thereto. The show cause notice proceedings are being considered at the appropriate level. The petitioner has participated in such proceedings. At this stage, therefore, it would be inappropriate to stay the proceedings be....... + More

  • 2018 (7) TMI 281

    Maintainability of appeal - quantum of mandatory pre-deposit - consideration of amount deposited during investigation - Section 129E of the Customs Act, 1962 - Held that - Appellants- Assessee has dragged the matter in the litigation about the stay application itself filed before the learned Tribunal for unduly long period and for the reasons best known to the Appellants-Assessee, the correct legal position of amendment of law with effect from 6........ + More

  • 2018 (7) TMI 194

    Principles of natural justice - denial of opportunity of cross-examination - classification of goods - Held that - The request made for cross examination has been rejected by the authority, not once, but twice. The rejections have been by speaking orders. More importantly all the officers have discharged their official function and the department has specifically stated that they have not recorded any statement from the officers so as to make the....... + More

  • 2018 (7) TMI 193

    100% EOU - Extended period of limitation - escapement of assessment u/s 14 of the Customs Act, 1962 - The case of the respondent is that the Show Cause Notices were issued in respect of the periods from 1994-1996 and 1993-1996 respectively. The Show Cause Notices were issued, beyond the period of five years from the relevant date - Held that - The appellant issued Show Cause Notices on 01.11.2001 and 07.11.2001 respectively for recovering the amo....... + More

  • 2018 (7) TMI 112

    Release of consignment - The sum and substance of the counter affidavit being that the petitioner had imported Adult Toys , which are banned items, and other items, which are being imported, attracts IPR violation and they are all counterfeit items and the total value of the offending goods exceeds ₹ 1 crore and therefore, the petitioner is liable for arrest and further investigation is in process - Held that - It is seen that the request f....... + More

  • 2018 (7) TMI 111

    Service of notice - Petitioner s case is that the impugned Order-in-Original was not communicated to the correct address - Refund of SAD - Held that - Though the statute does not mandate an opportunity of personal hearing, as the impugned order rejecting the petitioner s claim results in civil consequences, principles of natural justice have to be read into the provisions and the petitioner should have been afforded an opportunity, as the impugne....... + More

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