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Showing 21 to 40 of 6747 Records

  • 2018 (4) TMI 1543

    Recovery of dues - first charge on property - Sale of property - whether the right of the petitioner would be protected only if the mortgage was registered as has been held in the impugned order? - Held that - The equitable mortgage in the instant case is created in favour of the petitioner-Bank on 2-7-1997 by depositing the original documents relating to the property owned by them. In that regard respondent No. 4 has written a letter to the Bank....... + More


  • 2018 (4) TMI 1542

    Penalty u/s 112(b) of the Customs Act, 1962 - smuggling of betel nuts - Held that - The Tribunal specifically did not address culpability of the respondent No. 1 as opinion of the Tribunal was that the entire consignment was not proved to have been smuggled - The allegations against the respondent No. 1 do not attract the mischief contemplated in the aforesaid provision - penalty set aside - appeal dismissed - decided against Revenue........ + More


  • 2018 (4) TMI 1541

    Principles of Natural Justice - cross-examination - whether the petitioner is entitled as of right to cross-examine the DRI officials and panchas even if they have not been led as witnesses by the Revenue? - Held that - if the Revenue has led the evidence of any DRI officer or pancha witness, the petitioner will be entitled to cross-examine that witness and this opportunity cannot be denied on the ground that it is unnecessary . - The petitioner ....... + More


  • 2018 (4) TMI 1540

    Penalty - confiscation of the excess quantity of the cut and polished diamonds of 299.33 carats - respondent s grievance was that penalty was not imposed by the adjudicating authority - Held that - there is finding of fact that, there has been a misdeclaration under clause (m) of Section 111 - It is also held that as required by Section 46, the importer has not declared true description, contents and value in the Bill of Entry - The Appellate Tri....... + More


  • 2018 (4) TMI 1539

    Extension of time limit for issuance of SCN - confiscation of seized goods - Section 110 of the Customs Act, 1962 - Held that - Proviso to sub-section (2) lays down that period of six months cannot be mechanically extended but it can be extended only if the Commissioner of Customs is satisfied that sufficient cause is shown by the Customs Officer. - There is no finding recorded by the Commissioner that he was satisfied that investigation is being....... + More


  • 2018 (4) TMI 1438

    Maintainability of petition - it is submitted that the importer has not submitted his representation against the reassessment for enabling the proper officer to pass a speaking order - Held that - a direction is issued to the petitioner to make a representation to the proper officer on the reassessment made along with the supporting documents and records, within a period of two weeks from the date of receipt of a copy of this order. On such recei....... + More


  • 2018 (4) TMI 1437

    Jurisdiction - validity of SCN - it was contended that petitioner was not at all involved in the alleged offence and therefore, the notice was issued on a wrong person - Confiscation - Held that - whether a notice issued was on right person or wrong person, is a factual issue of the matter, which has to be necessarily considered and decided by the authority, who issued the said notice. Therefore, it does not mean that the Authority, who issued th....... + More


  • 2018 (4) TMI 1261

    Duty Free Import Authorization Scheme - issuance of the authorization - Held that - as they appear to have completed all the formalities for the issuance of the authorization and almost 17 such authorizations had been issued in favor of the petitioner on similar set of facts - since a strong prima facie case is made out by the petitioner, we direct the respondents to issue the necessary authorizations in favour of the petitioner only on the condi....... + More


  • 2018 (4) TMI 1259

    Smuggling - Gold - It is the complainant s case that both the accused knowingly concerned in respect of said gold biscuits in the fraudulent evasion of duty chargeable thereon and prohibition imposed under Customs Act committed an offence punishable under Section 135(1)(a) of the Customs Act, 1962 - statements recorded under Section 108 were concluded - whether the statements were voluntary or were made under coercion - Held that - all panchanama....... + More


  • 2018 (4) TMI 1117

    Provisional release of goods - Section 110A of the Customs Act - petitioner claim that are these not prohibited and also no issues including issues pertaining to intellectual property rights pertains - Held that - the conditions imposed in the impugned order can be slightly modified - This is so because the goods, which are permitted for provisional release, have already been scrutinized by the Department and it appears that the except for the pr....... + More


  • 2018 (4) TMI 1053

    Suspension of CHA License - Time Limitation - Whether the CESTAT is right in law in setting aside the order or suspension of the Custom Broker Licence on the ground of delay between the suspension and the notice of deviation or omission, ignoring that DRI letter dated 24th July 2014 and the Custom Broker Licence was suspended on 8th August 2014? - Regulation 18, Regulation 19 and Regulation 20 of CBLR. - Whether the time line as prescribed in Reg....... + More


  • 2018 (4) TMI 1052

    Jurisdiction - power of DRI to issue SCN - tribunal remanded back the case - Whether CESTAT was justified and correct in law in passing an order of remand to the original adjudicating authority to first decide the issue of jurisdiction, after decision of the Supreme court in Civil Appeal preferred against the decision of Delhi High court in Mangli Impex Limited v. Union of India 2016 (5) TMI 225 - DELHI HIGH COURT ? - Held that - The appeals pref....... + More


  • 2018 (4) TMI 980

    Recommendation for Imposition of safeguard duty - import of Solar Cells - validity of preliminary findings notice - Maintainability of petition - Jurisdiction of High Court to entertain the petition - Principles of Natural Justice - Held that - it cannot be contended that this Court has no jurisdiction to entertain the Writ Petition. The petitioner has also established that they are having their office at Chennai. Further, the respondents were no....... + More


  • 2018 (4) TMI 979

    Foreign Trade Policy (FTP) - Incremental Export Incentivisation Scheme (IEIS) - N/N. 43(RE-2013)/2009-2014 dated 25th September, 2013 - whether clause (i) incorporated in paragraph 3.14.5.(c) poses an upper limit of benefit under the IEIS for the year 2013-14 or in view of clause (ii), and on interpretation of paragraph 3.14.5.(c) claims in excess to this value would be subjected to greater scrutiny by the Regional Authority? - Held that - A Divi....... + More


  • 2018 (4) TMI 858

    Release of detained goods - waiver of detention and demurrage charges - Held that - the petitioner is entitled to issuance of certificate for waiver of detention and demurrage till it is released. In fact, such order has been passed by the Customs Authority and one such order dated 12.10.2017 passed by the Assistant Commissioner (DIU), Chennai -3 in favour of M/s. Far East Trading Establishment shows that the certificate has been given till the t....... + More


  • 2018 (4) TMI 857

    Valuation - Contention of the appellant is that he had added freight amount of EURO 3900, being 20% of FOB value, to the invoice value, to arrive at the assessable value - Whether the Hon ble Tribunal has erred in directing the Commissioner of Customs, Appeals, to decide the case on merits, after only in the event if it is found that the assessable value was enhanced by the adjudicating Authority? - Held that - it is manifestly clear that where t....... + More


  • 2018 (4) TMI 686

    Provisional release of goods - Jurisdiction - Held that - Merely because a point of jurisdiction is raised by the Petitioner, does not mean that the Competent Authority is automatically denuded of its power and Authority in law to adjudicate the show cause notice - All that would happen is that he will be obliged to render a finding on this preliminary objection of jurisdiction. - If the Revenue is unable to adjudicate the show cause notice and p....... + More


  • 2018 (4) TMI 685

    Maintainability of petition - alternative remedy of appeal - Held that - the Hon ble Supreme Court, as well as this Court, held that, ordinarily, writ petition should not be entertained when the Statutes provide for an effective and alternative remedy, more so, in revenue matters - where hierarchy of appeals is provided by the Statute, the party must exhaust the statutory remedies before resorting to writ jurisdiction. - Suspension of CHA License....... + More


  • 2018 (4) TMI 610

    Maintainability of petition - Alternative remedy of appeal - Held that - On more than one occasion, Hon ble Supreme Court as well as this Court, held that when there is an effective and alternate remedy, provided under the taxing laws, writ petitions, should not be entertained. - The order of the writ Court made in W.P.No26435 of 2017 dated 10.10.2017, directing the appellant to avail the alternate remedy provided under the statute, cannot be sai....... + More


  • 2018 (4) TMI 493

    Extra Duty Deposit (EDD) - Board Circular No.4/2016 dated 9.2.2016 - Held that - the documents are submitted before the Respondent No.4 in terms of the Board Circular Nos. 4/2016 and 5/2016. - No extra EDD shall be charged from the petitioner-Company in terms of clause 2.2 of the Board Circular No.4/2016-Customs, on the petitioner-Company for the imports to be made by it from then onwards, without the specific leave of the Court. Petitioner is ha....... + More


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