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Showing 61 to 80 of 6747 Records

  • 2018 (3) TMI 1149

    Withdrawal of No Objection Certificate granted to the petitioner for import of 2000 MTs of Pigeon Peas from Mozambique - withdrawal on the ground that subsequently the Government of Mozambique informed the Government of India mandating only ICM (Institute de Cereasi de Mozambique) to be the sole designated agency responsible for regulating export of pulses to India under Memorandum of Understanding. - Held that - On a perusal of the trade notice,....... + More

  • 2018 (3) TMI 1148

    Classification of imported goods - Crude Palm Oil of Edible Grade in bulk - classification under Chapter Heading 15111000 of the Customs Tariff Act or otherwise - Whether the N/N. 46/2015-Cus dated 17.09.2015 is applicable to the present facts of the case? - Held that - the amended Act 28 of 2016 has come into force with effect from 14.05.2016. It is trite law that any amendment to the Statute is prospective unless it i s explicitly made retrospe....... + More

  • 2018 (3) TMI 1147

    Provisional release of goods - writ court has failed to appreciate the law that when there is no prohibition for seizure of the provisionally released goods under Section 110-A of the Customs Act, 1962, there was a flagrant violation of the statutory provisions of the Export and Import regulations read with Customs Act - - Held that - Writ court failed to appreciate that DRI, CZU, on re-examining the consignment, had arrived at revised values of ....... + More

  • 2018 (3) TMI 1146

    Revocation of Customs Duty Exemption Certificate (CDEC) - non-compliance with the conditions of the N/N. 64/88-Cus. dated 01.03.1988 - petitioner is a charitable institution - Held that - The said Authority has neither considered the fact that the petitioner-Institution is a Charitable Hospital nor it has considered the fact that the equipments in question were for a limited purpose and limited period. The N/N. 64/88-Cus. dated 01.03.1988 itself ....... + More

  • 2018 (3) TMI 1145

    Principles of Natural Justice - fiscal penalty - merging of company - sick company - Held that - Not only the relevant present financial position of the amalgamated company EL is before this Court nor it appears to have been examined by any competent authority in the respondent department or the respondent - DGFT himself. The waiver of interest and penalty at the time when the BIFR Scheme was sanctioned in favour of the erstwhile company KMBL, th....... + More

  • 2018 (3) TMI 1101

    Authorization under the Export Promotion Capital Goods (EPCG) Scheme and the Foreign Trade Policy (FTP) 2015-20 to import three Grab Type Ship Unloaders (GTSU) from Shanghai Zhenhua Heavy Industries Co. Ltd., China for installation at its port located at the mouth of river Dhamra in the State of Odisha - Port of registration - Port of import - It is averred that the intent behind import was to provide import facility for import of lime stone and ....... + More

  • 2018 (3) TMI 935

    Maintainability of appeal - Power of tribunal to refuse to entertain an appeal where fine or penalty does not exceed ₹ 2 lakhs - Section 129A of Customs Act, 1952 - Whether the Customs, Excise and Service Tax Appellate Tribunal was right in exercising discretion and in refusing to admit the appeal preferred by the appellant in exercise of discretion vested under proviso (iii) to sub-section (1) of Section 129A of Customs Act, 1952? - Held t....... + More

  • 2018 (3) TMI 878

    Vires of para 7 of Annexure-1 of the Anti- Dumping Rules - Section 9A of the Customs Tariff Act, 1975 - direction to not levy antidumping duty charged on the graphite electrode imported from China. - Held that - In the opinion of this court, the question cannot be considered as it would be affording the Petitioner a fresh round to litigate the self same cause of action. - The Petitioner is a corporation; one of the largest public sector companies....... + More

  • 2018 (3) TMI 785

    Refund of excess duty collected - short shipment of import cargo where the importer has failed to produce the documentary evidences - applicability of unjust enrichment - Held that - the excess payment of customs was on account of short import of goods. Primarily when the goods imported by an importer truned out to be in short quantity as compared to the export consignment the question of passing on the burden of customs duty on such quantity of ....... + More

  • 2018 (3) TMI 784

    Rebate claim - petitioner s case is that they are engaged in the manufacture and sale of Silver Oxide Zinc/Silver Chloride Batteries in their factory situated in Pudukottai District - Held that - Unfortunately, the Department did not consider the petitioner s claim, but appears to have lost the file and requested copies to be furnished so as to enable them to reconstruct the file. However, this reconstruction was done in 2013 and till date, nothi....... + More

  • 2018 (3) TMI 783

    Waiver of container detention and demurrage charges - N/N. 26/2015-20 dated 1.9.2017 - Regulation 6 (1)(I) of the Handling of Cargo in Customs Area Regulations 2009 - Held that - the respondents shall draw representative samples of one(1) piece per variety. While drawing the samples, the customs house agent of the petitioner should be permitted to be present and after the samples are drawn, the same shall be sent to the approved laboratory for te....... + More

  • 2018 (3) TMI 740

    Notice of Motion No.126 of 2018 is made absolute in terms of prayer clauses (a) to (d) reserving all contentions on merits - amendment to be carried out........ + More

  • 2018 (3) TMI 723

    Jurisdiction - power to issue SCN - Whether the Customs, Excise and Service Tax Appellate Tribunal was justified and correct in law in passing the order of remand to the original adjudicating authority to first decide the issue or jurisdiction after decision of the Supreme Court against the decision of Delhi High Court in Mangali Impex Limited versus Union of India 2016 (5) TMI 225 - DELHI HIGH COURT ? - Held that - the substantial question of la....... + More

  • 2018 (3) TMI 722

    Issuance of cheque for the premium amount in lieu of surrendered REP licences - REP licences, Imprest Licence issued from time to time in accordance with the import-export policy in force - Held that - where advance/imprest licences have already been issued, the claim was to be filed with the licensing offices in Part-II of the application form. The claim shall be scrutinized and in the manner indicated in Part-II of the Circular along with E.P. ....... + More

  • 2018 (3) TMI 656

    Principles of Natural justice - Tribunal has neither adverted to any of the contentions urged by either of the parties nor has it given reasons for concluding that the appeals are only liable to be dismissed - Held that - the order is vitiated for non-application of mind and failure to deal with the contention of the parties. In such circumstances, the only order that can be passed in these appeals is to set aside the order impugned and remit the....... + More

  • 2018 (3) TMI 571

    Maintainability of appeal - section 35G of the Central Excise Act - Classification of imported goods - Held that - The Division Bench in the case of Principal Commissioner of Central Excise And Service Tax Versus M/s Raja Dyeing, Ludhiana 2017 (3) TMI 1284 - PUNJAB & HARYANA HIGH COURT , held that so long as the question of valuation or classification arises the appeal would not be maintainable before the High Court even if other issues are r....... + More

  • 2018 (3) TMI 570

    Amendment in Import General Manifest (IGM) - Held that - identical issue decided in the case of M/s. Agrocorp International Pte Ltd Versus The Union of India and Others 2016 (12) TMI 1312 - BOMBAY HIGH COURT , where it was held that it is entirely for the authorities to act in terms of the powers conferred by the Act of 1962. The authorities cannot refuse to act merely because there is an allegation of a wrongful act or there is a protest raised ....... + More

  • 2018 (3) TMI 439

    Pre-deposit - the only ground which was canvassed was that the Bank did not advance loan to the Appellant - Held that - we find no error in the approach of the Appellate Tribunal when in the first impugned order dated 16th October 2014, it was held that the Appellant neither pleaded the financial hardship nor placed any material in support of such a plea - there was absolutely no merit in the Applications for modification which have been decided ....... + More

  • 2018 (3) TMI 292

    Imposition of ADD - relevant date - warehoused goods - Hot Rolled Painted Steel Plates - the 4th respondent detained the goods to interpret the Anti Dumping Duty Notification dated 11.05.2017 claiming that the Anti Dumping Duty on the subject goods will have to be paid by taking the date of filing of the Ex-Bond Bill of Entry dated 31.08.2017 without considering the Warehouse Bill of Entry dated 22.01.2016, which is much prior to the coming into ....... + More

  • 2018 (3) TMI 291

    Writ in the nature of mandamus - Penalty - Search and Seizure of various documents - Principle of natural justice - the show cause notice alleges that the petitioner s company have been habitually indulged in diversion of the imported goods, imported by them on payment of duty and Imported duty free against Advance Authorization / Licences. It was alleged that in order to fulfill export obligation, they are showing fake clearance / deemed exports....... + More

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