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Showing 21 to 40 of 6624 Records

  • 2018 (2) TMI 339 - MADRAS HIGH COURT

    The Chairman, Central Board of Excise and Customs, The Commissioner of Customs (Imports) , The Assistant Commissioner of Customs (Imports) Versus K.P. Prem Ananth

    Grant of CHA License - Regulation 9 of the Customs House Agents Licencing Regulations, 2004 - validity of new regulations issued in the year 2004 vide order dated 01.10.2010 - Held that - identical issue decided in the case of SUNIL KOHLI & ORS Versus UNION OF INDIA & ORS 2012 (10) TMI 638 - SUPREME COURT , where it was held that The examinations held under the 1984 Regulations did not get nullified with the enactment of the 2004 Regulati....... + More

  • 2018 (2) TMI 338 - DELHI HIGH COURT

    Shell Eastern Trading Pte. Ltd. Versus Union of India

    Imposition of ADD - Flexible Slabstock Polyol - import from Australia, the European Union and Singapore - statutory remedy - maintainability of petition - Held that - the Court is not satisfied that the ground urged by the Petitioner before this Court regarding violation of principle of natural justice cannot be urged by it before the CESTAT. It is certainly within the scope of the proceedings before the CESTAT challenging the Final Findings as w....... + More

  • 2018 (2) TMI 248 - GUJARAT HIGH COURT

    C Mahendra Exports Ltd. And 1 Versus Union of India And 1

    Condonation of delay of 82 days in filing Appeal - Held that - the order in original is dated 08.03.2016 which was received by hand delivery by the Advocate of the petitioner on 22.06.2016. The Appeal was required to be filed on 22.09.2016, whereas the same is inwarded on 13.12.2016. It has come on record that the petitioner was arrested on 22.06.2016 and was enlarged on bail on 24.08.2016. The Court finds that such an explanation was very much o....... + More

  • 2018 (2) TMI 119 - GUJARAT HIGH COURT


    Bail application - Held that - considering the nature of allegations, role attributed to the applicant, this is a fit case to exercise the discretion and enlarge the applicant on regular bail. Hence, the present application is allowed and the applicant is ordered to be released on regular bail - application allowed........ + More

  • 2018 (2) TMI 90 - GUJARAT HIGH COURT

    Ramnarayan Shyamlal Laddha Versus State of Gujarat And 1

    Bail application - Offence punishable u/s 135 of the Customs Act, 1962 - in the instant case the muddamal allegedly belonging to the petitioner was seized on 01.08.2017 when the petitioner was already in custody in respect of other offence - Section 108 of the Customs Act - Held that - True it is that, Sanjay has retracted the said statements; but at this stage of the proceedings, this Court would not discount the statements made by the said accu....... + More


    M/s Om Refoils Ltd. Versus Union of India and another

    Entitlement of interest - relevant date for calculation of interest - Refund claim rejected on the ground of unjust enrichment - Section 27 and 27(A) of the Customs Act, 1962 - Held that - issue is covered by the decision in the case of Ranbaxy Laboratories Ltd. Versus Union Of India and Ors. 2011 (10) TMI 16 - Supreme Court of India , where it was held that liability of the revenue to pay interest under Section 11BB of the Act commences from the....... + More

  • 2018 (2) TMI 35 - DELHI HIGH COURT

    Micromax Informatics Limited Versus Union of India & Ors.

    Refund of SAD - payment of interest on late refund of SAD in terms of Section 27A of the Customs Act - contention of the respondents is that Section 27A is not applicable to refunds of SAD as Notification No.102/2007-Cus. dated 14th September, 2007, has been issued under sub-section (1) to Section 25 of the Customs Act and not under Section 27A of the Customs Act. - Held that - N/N. 102/2007-Cus. has been issued in exercise of power conferred by ....... + More

  • 2018 (2) TMI 34 - MADRAS HIGH COURT

    The Commissioner of Customs (Exports) Versus Ashok Saraf, Managing Director M/s. Shree Ganesh Steel Rolling Mills Ltd.

    Benefit of N/N. 11/97 - Customs authorities were of the view that 2900 MTs declared as heavy melting scrap (HMS) were re-usable for other purposes without reclaiming the metal and therefore, the benefit of Customs N/N. 11/97 applicable to HMS, was not available to the case - Held that - Though Mr.Pramod Kumar Chopda, learned counsel for the appellant, made submissions, in support of the substantial questions of law, finding of fact, confirmed by ....... + More

  • 2018 (2) TMI 33 - MADRAS HIGH COURT

    The Commissioner of Central Excise Versus M/s. Sri Krishna Logistics

    Suspension of CHA License - Jurisdiction to pass order of suspension - the Commissioner of Customs and Central Excise, Coimbatore, suspended the operation of their CHA Licence No.08/2004, within Coimbatore Customs Formations, for a period of 6 months, with effect from 13.10.2006, vide order, dated 07.11.2006 - principles of Natural Justice - Held that - CESTAT, Chennai, has stated that there is no intimation in Form-C, from the Commissioner of Cu....... + More

  • 2018 (1) TMI 1283 - BOMBAY HIGH COURT

    Hindustan Platinum Pvt. Ltd. Versus The Union of India And Others

    Stay of recovery of redemption fine - maintainability of petition - Held that - We do not think that we should engage ourself in such a controversy for now there is a pronouncement of a Division Bench of this court that the miscellaneous application filed by the petitioner before the tribunal could not have been dismissed on the ground of maintainability - the miscellaneous application restored to the tribunal s file for being decided afresh and ....... + More

  • 2018 (1) TMI 1282 - ALLAHABAD HIGH COURT

    Shri Gajanan Enterprises Versus Commissioner of Customs

    Smuggling - Betel Nuts - notified goods u/s 11A(d) of the Customs Act, 1962 - Held that - On this very aspect of the matter irrespective of the alternative remedy available for filing appeal, this court has entertained several writ petitions as ex facie the Customs Authorities have no power to seize betel-nuts - we do not consider it proper to relegate the petitioner to the remedy of appeal and call upon the respondents to file counter-affidavit ....... + More

  • 2018 (1) TMI 1281 - DELHI HIGH COURT

    Sangit Agarwal Versus Director General, Directorate of Revenue Intelligence

    Permission for interrogation u/s 108 of the Customs Act, 1962 in the presence of his Advocate - Held that - similar issue decided in the case of Vijay Sajnani & Anr. Versus Union of India & Anr. 2012 (4) TMI 706 - SUPREME COURT OF INDIA , where it is directed that the petitioners advocate should be allowed to be present during the interrogation of the petitioners. He/they should be made to sit at a distance beyond hearing range, but withi....... + More

  • 2018 (1) TMI 1280 - DELHI HIGH COURT

    Commissioner of Customs (General) , New Delhi Versus Ruan Shipping

    Time Limitation - Whether when the Commissioner disagrees with the enquiry report which is in favor of the broker, does the time limit of 90 days from the date of such report for passing a final order under the Regulation 20(7) of CBLR, apply? - Held that - Regulation 20(7) of the CBLR does not make any distinction between an enquiry report in favour of a broker and that which is against him. In either event, a copy of the report is to be made av....... + More

  • 2018 (1) TMI 1186 - MADRAS HIGH COURT

    Smt. Kamala bai, C. Kanthilal, Lalith D. Shah Versus State, by CBI Economic Offences Wing

    Misdeclaration of imported goods - duty exemption entitlement certificate scheme (DEEC Scheme) - false and fabricated documents - Held that - In the light of the provision of Kar Vivad Samadhan Scheme 1998 as well as the order passed by the Commissioner of Customs, the plea of the petitioner that by availing the benefit of Kar Vivad Samadhan Scheme 1998 will grant them immunity for all the prosecution under all enactment is unfound. It is to be p....... + More

  • 2018 (1) TMI 1185 - DELHI HIGH COURT

    M/s. Necko Freight Forwarders Ltd. Versus Commissioner of Customs (General)

    Suspension of CHA License - service of notice for cancellation - petitioner claims that although its License has been suspended, the respondent has not initiated further proceedings for its revocation - Time limitation - Regulation 20(1) of the CBLR - Held that - In terms of Regulation 20(6) of the CBLR, the report of the Deputy Commissioner of Customs/Assistant Commissioner of Customs is required to be furnished to the Customs Broker requiring h....... + More

  • 2018 (1) TMI 1184 - ORISSA HIGH COURT

    M/s. The Dhamra Port Comopany Limited Versus Union of India and others

    Authorization under EPCG Scheme and FTP - import of three Grab Type Ship Unloaders (GRSU) from Shanghai Zhenhua Heavy Industries Co. Ltd., China - application for exercise of power under paragraph-10 of notification No.16/2015 of Central Board of Excise and Customs dated 01.04.2015 - Held that - The present writ petition has been came to be filed on various grounds stated in the writ petition. The customs authorities came to file counter-affidavi....... + More

  • 2018 (1) TMI 1118 - BOMBAY HIGH COURT

    Sony India Pvt. Ltd. Versus The Union of India, The Directorate of Revenue Intelligence & The Customs, Central Excise and Service Tax Settlement Commission,

    Demand of interest - scope of the order of the settlement commission - provisionally assessed Bills of Entry - power to issue clarifications u/s 127C(5) of the Customs Act, 1962 - revenue failed to raise the issue if Interest before the settlement commission - Held that - It is clear from the provisions of the Act, and particularly Section 127H(1) of the Customs Act, 1962 that the Settlement Commission has power only to grant immunity from penalt....... + More

  • 2018 (1) TMI 1099 - BOMBAY HIGH COURT

    Central Electronics Limited Versus The Union of India & Ors.

    PSU - import of automatic machines - goods were imported for home consumption and certain compliances were not made - Held that - this Court is not a forum to resolve these matters. There are remedies under the Customs Act, 1962. The order that is really in issue is dated 28th August, 2003 but issued on 3rd September, 2003. That order itself records that the show cause notice is dated 3rd October, 1997. There was no reply given to this notice. - ....... + More

  • 2018 (1) TMI 1064 - DELHI HIGH COURT

    M/s. Deepak Enterprises Versus Union of India & Ors.

    Refund of Terminal Excise Duty (TED) - supplies made by the petitioner to 100 Export Oriented Units (EOU) - According to the petitioner, it is entitled to refund of TED on the supplies made to 100 EoUs as in terms of paragraph 8.2 (b) of the Foreign Trade Policy 2009-14 (FTP), the supply of goods to EOUs would qualify as deemed exports and thus in terms of paragraph 8.3(c) read with paragraph 8.5 of the FTP, the same were eligible for refund of T....... + More

  • 2018 (1) TMI 1027 - MADRAS HIGH COURT

    M/s. Isha Exim Versus The Additional Director General, Directorate of Revenue Intelligence, The Senior Intelligence Officer, The Commissioner of Customs, The Deputy Commissioner of Customs

    Jurisdiction - Seizure of goods - unflavoured supari - mis-declaration/mis-classification of goods - whether the Officers of the D.R.I., especially, in the rank of the Senior Intelligence Officer can act against the Advance Ruling issued by the Advance Ruling Authority? - Held that - the primordial requirement before an order of seizure is passed is that, the proper Officer has to have reason to believe that the goods are liable to confiscation -....... + More

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