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Customs - High Court - Case Laws

Showing 41 to 60 of 6839 Records

  • 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


  • 2018 (7) TMI 110

    Jurisdiction of the DRI to issue the SCN - The Tribunal was pleased to remand the matter to the original authorities after setting aside the respective orders passed by them and status quo was directed to be maintained in the interim period - Held that - There was no occasion to set aside the decision of the adjudicating authority as the Tribunal did not touch upon any of the appeals on merits except the Revenue s appeal. This being the position,....... + More


  • 2018 (7) TMI 39

    Refund of anti-dumping duty - N/N. 51/2015-Customs (ADD), dated 21.10.2015 - imports of fully oriented yarn/spin draw yarn/Flat yarn of Polyester (non-textured and non-POY) and other yarns originating in or exported from China PR, Thailand and Vietnam - effect of N/N. 5 of 2016-Cus.(ADD), dated 22.02.2016 as to whether it is clarificatory in nature and if so retrospective or whether it is prospective? - Held that - The product under consideration....... + More


  • 2018 (7) TMI 38

    Import of restricted item - used and old photocopiers - import of impugned without specific License - Confiscation - redemption fine - Held that - The issue is squarely covered by a decision of this Court in Commissioner of Customs Vs. M/s.City Office Equipment 2013 (4) TMI 655 - MADRAS HIGH COURT , where it was held that when paragraph 2.17 of the Foreign Trade Policy specifically refers the circumstances or the conditions under which the import....... + More


  • 2018 (7) TMI 37

    Import of Luxury car manufactured by Toyoto Company at Japan in the trade name of LEXUS - violation of Customs Regulations for fabricating and forging the import documents and misusing the Transfer of Residence Provisions for import of a passenger car - case of Revenue is that though the car was manufactured in the year 1994, they fraudulently declared as if it was manufactured in the year 1993 and was used by Dr. Balakrishnan (absconding accused....... + More


  • 2018 (7) TMI 36

    Re-export of sugar imported against advance authorization - Collection of export duty on the petitioners re-export of such imported raw sugar during the period between 16-6-2016 and 5-7-2016 - benefit of notification dated 1-3-2011 - Held that - The export duty was introduced on export of sugar raw, white or refined with effect from 1-3-2011. Some two years later with effect from 1-3-2013 by virtue of amendment in the exemption notification dated....... + More


  • 2018 (6) TMI 1498

    Validity of Criminal Prosecution against petitioner - case of petitioner is that in absence of any departmental proceedings, prosecution of the present petitioner cannot be continued - Held that - The fact remains that criminal prosecution of the petitioner is based on some departmental proceedings which were formed to be basis for taking out Customs Appeal before the Division Bench of this Court which already stood withdrawn upon the request of ....... + More


  • 2018 (6) TMI 1497

    SEZ Unit - Refund claim - duty paid under protest - the question of refund of duty remained suspended because of inter-departmental disputes though the petitioner had succeeded before the High Court and the SLP was also dismissed by the Supreme Court - Held that - Mere filing and pendency of the review petitions would not enable the Department to withhold the refund claims of the petitioner, whose writ petition was allowed in the year 2009 and SL....... + More


  • 2018 (6) TMI 1496

    Classification of imported goods - encoders, modulators and multiplexers - whether classifiable under Heading 8517 or under Heading 8528? - Held that - It is directed that the competent authority shall proceed to hear and dispose of the show cause notices. Since the notices have been issued way back in the year 2014, it may be desirable to hear them expeditiously. Subject to the cooperation of the petitioner, the competent authority will take a f....... + More


  • 2018 (6) TMI 1446

    Release of detained goods - time limitation for issuance of notice for seizure of goods - date of commencement period of six months under Section 110(2) - Held that - Section 110(2) of the Customs Act, 1962 contemplates a situation where any goods are seized under sub-Section (1) and no notice in respect thereof is given under clause (a) of section 124 within six months of the seizure of the goods, the goods shall be returned to the person from w....... + More


  • 2018 (6) TMI 1445

    Refund of Customs duty - principles of unjust enrichment - invocation of Section 18 of the Act, prior to insertion of Section 18(5) of the Customs Act - Held that - The controversy is no longer res integra as the co-ordinate Bench of this Court in M/s Mangalore Refinery and Petrochemicals Ltd., Vs. Commissioner of Customs, 2015 (5) TMI 768 - KARNATAKA HIGH COURT in the case of same assessee, has already held in favor of the assessee that prior to....... + More


  • 2018 (6) TMI 1026

    Penalty u/s 112(a) and 112(b) of the CA 1962 - denial of cross-examination - principles of natural justice denied - Whether the impugned order stands vitiated by breach of principles of natural justice? - Held that - The petitioner was denied the right of cross-examination by the adjudicating authority without cogent ground. Consequently, the impugned order suffers from the vice of breach of principles of natural justice. - Whether provisions of ....... + More


  • 2018 (6) TMI 975

    Principles of Natural Justice - the right of cross-examination was denied unlawfully to the petitioners - Held that - The reason for non-appearance at the appointed time cited is the engagement of the learned Advocate before the High Court. The adjudicating authority ought to have dealt with such a request made on behalf of the petitioners contained in the writing dated October 23, 2017. The impugned order is silent on such aspect. It is not a ca....... + More


  • 2018 (6) TMI 946

    Refund of SAD - N/N. 102/2007-Cus. dated 14.09.2007 - Denial of refund on the ground that the sale invoices do not contain the words no credit of additional duty of customs levied under Sub-Section (5) of Section 3 of Customs Tariff Act, 1975, shall be admissible against this invoice - Held that - Although the notification may have prescribed the words which should be included in an invoice, but the words are not magical in their scope since it i....... + More


  • 2018 (6) TMI 759

    Principle of merger - interim order merging with final order - Release of seized Gold - Held that - It is well settled that an interim order passed, merges with the disposal of the main case - In South Eastern Coalfields Ltd v. State of MP and Others 2003 (10) TMI 638 - SUPREME COURT OF INDIA , where it was held that The validity of an interim order, passed in favour of a party, stands reversed in the event of a final decision going against the p....... + More


  • 2018 (6) TMI 656

    Revocation of CHA License - failure to discharge obligations under Regulation 11(n) of the Customs Brokers Licensing Regulations, 2013 - time limitation - maintainability of petition - Is a writ petition challenging an order in original on the ground of lack of jurisdiction maintainable, despite the availability of statutory alternative remedy? - Are the time limits prescribed in Regulation 22 of the Regulations of 2004 and Regulation 20 of the R....... + More


  • 2018 (6) TMI 598

    Principles of Natural Justice - petitioner had asked for cross-examination of few witnesses which were not granted - Held that - The right of cross-examination, is one of the ingredients of the principles of natural justice and ought to be adhered to during an adjudication proceedings. - In the facts of the present case, it does not appear that, the prosecution had offered the petitioner herein an opportunity to crossexamine the witnesses produce....... + More


  • 2018 (6) TMI 535

    Confiscation - Diamonds - appellant prays for return of the goods in the same condition, in which they were seized or pay the market value of the diamonds, as on the date of the filing of the writ petition - Held that - This Court is not inclined to accept the said contention for the reason that the appellant had already accepted the value of the diamonds, fixed by CEGAT at ₹ 4,27,000/- and also paid the redemption fine. Appellant cannot ap....... + More


  • 2018 (6) TMI 534

    Maintainability of appeal - statutory remedy available - Revocation of CHA License - principles of natural justice denied - time limitation - the enquiry report was not furnished - the time limit prescribed not adhered to - Held that - We do not want to deal with the same on merits, inasmuch as there is no manifest illegality in directing the writ petitioner to approach, the forum provided under the Customs Act, 1962 - the Hon ble Supreme Court, ....... + More


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