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Showing 41 to 60 of 6747 Records

  • 2018 (4) TMI 306

    Encashment of the Bank Guarantee - time limitation - Held that - this Court is of the opinion that normally such matters would not require any interference by this Court when it was open for the petitioner assessee Company to approach the concerned Tribunal itself with the prayer for interim relief as well soon after the service of the order upon them and there was no justification for it to have waited till the end of the limitation period, but ....... + More

  • 2018 (4) TMI 239

    Maintainability of petition - alternative remedy of appeal - validity of second SCN for the same order in original - Held that - There cannot be two parallel proceedings assailing the correctness of the very same order-in-original, dated 23/9/2016. One before the Tribunal, by way of appeal, and another, by way of writ petitions, which may give rise to conflicting decisions - also, there is alternative remedy. - Appeal dismissed being not maintain....... + More

  • 2018 (4) TMI 238

    Validity of examination order of goods - N/N. 26/2015-2020 dated 01.09.2017 - the problem expressed by the importer/petitioner is that the cargo contains children toys and there are several varieties of children toys and if sample is drawn from each of the category of toys then it will be an expensive affair and totally unviable - Held that - respondent/department is permitted to draw representative samples, which shall not exceed 15% of each var....... + More

  • 2018 (4) TMI 210

    Penalty - illegal export - Whether the appellant can be visited with penalty under section 114 of the Customs Act, 1962, on the stated cause (in the show cause notice) that the illegal export was attempted in the name of M/s. Archana Exports of which the appellant was the CEO? - Held that - as per Section 114 of the Customs Act, 1962, that any person who, in relation to any goods, does not or omits to do any act which act or omission would render....... + More

  • 2018 (4) TMI 170

    Furnishing of Bank Guarantee - release of seized vessel - Held that - in the facts and circumstances of the case and only not to cause a breach of the contractual obligations as also to allow the petitioner to argue its case on merits as and when a show cause notice is issued, the seized vessel can be released. Each of these undertakings and reproduced are accepted as undertakings given to this court. In these circumstances, we modify the order o....... + More

  • 2018 (3) TMI 1561

    Suspension of CHA Licence - Regulation 19 of CBLR, 2013 - Time limitation - Held that - Regulation requires the Commissioner of Customs to issue notice in writing to the broker within a period of 90 days from the date of receipt of an offence report and the Regulation does not contain any further provision in the event of its non compliance - Therefore, we are not persuaded to think that the 90 days period prescribed in Regulation 19(1) is one of....... + More

  • 2018 (3) TMI 1560

    Redemption of goods - violation of H&OW Rules, 2016 - import of Multi Function Devices being Digital Photocopiers and Printers - whether the imported goods would come under the definition of waste as per the H&OW Rules, 2016? - Whether Rule 15 of the H&OW rules is attracted? - Held that - the deeming fiction does not exclude the ordinary transactions which would come within the ambit of a sale or purchase of goods . Just as each sub-clause therei....... + More

  • 2018 (3) TMI 1559

    Suspension of CHA License - time limitation of proceedings - Regulation 19 of Regulations, 2013 - Held that - by virtue of the non-obstante clause contained under Regulation 19, the proceedings under Regulations 18 and 19 will have to be treated separately and distinctly. However, the proviso to Regulation 19(2) makes it clear that, whenever the Commissioner of Customs passes an order for continuing the suspension, the further procedure thereafte....... + More

  • 2018 (3) TMI 1506

    Validity of SCN issued after 12 years from the date of the assessment - Time limitation - The allegations of the petitioner are that, after 18 years from import and provisional assessment order, the Assistant Commissioner, Customs, issued a letter, in which it is stated that the petitioner should attend the personal hearing for finalizing the subject Bill of Entry - case of Revenue is that what the authorities have done is a continuation of the a....... + More

  • 2018 (3) TMI 1445

    Confiscation - mis-declaration of goods - suspicion was that the consignment may contain the goods fit for human consumption, which has not been declared while filing the bill of entry in order to evade higher custom duty and a mandatory no objection certificate of the FSSAI - Held that - The issue raised by Revenue revolves on suspicion that these goods would be passed off as goods certified to be fit for industrial use/animal consumption but wo....... + More

  • 2018 (3) TMI 1444

    Attachment/freezing of Bank Account - Section 142 of the Customs Act, 1962 - smuggling of Gold - petitioner states that no show cause notice as yet has been issued. There is no crystalization of the amount due and payable to the Government - Held that - If it is a serious allegation and made on oath before us, then, least we expected that by now a show cause notice to be issued, the petitioner s reply called for, an opportunity of personal hearin....... + More

  • 2018 (3) TMI 1443

    100% EOU - debonding obligation - not achieving value addition - Whether the order of confiscation of the capital goods and imposition of penalty was fully justified in the facts and circumstances of the case? - Whether the Tribunal erred in law in setting aside the order of confiscation of the capital goods and imposition of the penalty against the respondent? - Held that - It always remained open for the authority to refuse debonding and at the....... + More

  • 2018 (3) TMI 1442

    Seizure of amounts lying to the credit of the petitioner s bank account - Held that - Resultantly, the parties who are involved and allegedly in fraudulent transactions move this Court and complain as in this case that more than two years have lapsed, but, none of the Authorities have set the law in motion. This Court may then be inclined to release the bank account from seizure or an order of freezing the same - petition disposed off........ + More

  • 2018 (3) TMI 1397

    Maintainability of appeal - non-compliance with pre-deposit - Section 129 E of the Customs Act, 1962 - Whether the Appellate Tribunal was justified in dismissing the Appeal without examining the merits under Section 129E of the Act in view of the Order dated 16.11.2015 of this Hon ble High Court granting unconditional waiver of the requirement of pre-deposit in case of other importers? - Held that - Sub-section (1) of Section 129B states that the....... + More

  • 2018 (3) TMI 1396

    Clearance of the imported RBD Palmolein (Edible Grade) - Held that - in view of the judgment Union of India Vs. Param Industries Ltd. 2015 (6) TMI 732 - SUPREME COURT , the petitioner would work out their remedy before the appropriate Authorities, for which, the learned senior standing counsel for the respondents has no objection - Writ Petition is disposed of giving liberty to the petitioner to work out their remedy before the appropriate Author....... + More

  • 2018 (3) TMI 1337

    Vires of section 129E of the Customs Act as section denies fundamental rights guaranteed by Articles 14 and 21 - Held that - The Division Bench of this Court in Haresh Nagindas Vora v Union of India 2017 (6) TMI 964 - BOMBAY HIGH COURT has held that mandatory requirement under Section 129-E cannot be considered as a revenue nor it is a tax and Section is enacted in public interest - the challenge to the Constitutional validity of Section 129-E, c....... + More

  • 2018 (3) TMI 1297

    Release of seized vehicle - restriction from moving the vessel out of the jurisdiction of the Indian authorities/competent courts in India - Held that - an affidavit to be filed incorporating therein an undertaking of the petitioner that the subject seized vessel would be released to the petitioner only for the purpose of the fulfillment of their contractual obligation with the Oil and Natural Gas Corporation, the vessel will not be moved out of ....... + More

  • 2018 (3) TMI 1296

    Effective alternative remedy - Misuse of Tariff Rate Quota Scheme in the import of popcorn maize by M/s.Haji Sattar & Sons, Chennai - Section 129 A(1) of the Customs Act, 1962. - Held that - when there is an effective and alternative remedy under Section 129 A(1) of Customs Act, 1962, it would not be appropriate to entertain a writ petition, on the disputed questions of facts - On more than one occasion, the Hon ble Supreme Court, as well as ....... + More

  • 2018 (3) TMI 1295

    Petitioner has not been issued duty credit scrips under the Merchandise Exports From India Export Scheme in terms of Chapter 3 of the Foreign Trade Policy - Held that - the respondent no.2/DGFT will once again write to its counterpart in the DRI, that is, the investigating authority and put it to notice that if no response is received within four weeks of receipt of its communication, it will issue duty credit scrips in favour of the petitioner -....... + More

  • 2018 (3) TMI 1264

    Time limitation - order of prohibition under Regulation 23 of the Customs Brokers Licensing Regulation - the impugned order has been passed prohibiting the petitioner from working in any Section of the Chennai Customs Station under the jurisdiction of Chennai Customs Zone for the reason that the petitioner had failed to collect the relevant documents from the importer directly and to verify the identity of their client and in view of the same, th....... + More

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