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Customs - High Court - Case Laws

Showing 61 to 80 of 6624 Records

  • 2018 (1) TMI 574 - KERALA HIGH COURT

    The Commissioner of Customs, Cochin Versus United Timber Corporation

    Maintainability of appeal - Held that - When by a common order, more than one appeals are disposed of, a single appeal against the order in one of the cases, leaving the order in other cases become final, cannot be maintained - appeal dismissed being not maintainable........ + More


  • 2018 (1) TMI 530 - MADRAS HIGH COURT

    The Commissioner of Customs & Central Excise Versus M/s. Lakshmi Machine Works Limited

    Interest liability for overstay of goods beyond warehousing period - time limitation - Refund of interest - consequences of reduction of warehousing period from one year to six months on existing goods - Section 27 of the Customs Act, 1962 - Held that - A reading of Section 59 (1) shows that an importer who seeks to have the imported goods warehoused has to first have the goods assessed under Section 17 or Section 18, as the case may be, and then....... + More


  • 2018 (1) TMI 500 - BOMBAY HIGH COURT

    Mydream Properties Private Limited. Versus Commissioner of Customs (Imports) , Mumbai.

    Whether the Customs, Excise and Service Tax Appellate Tribunal has no more jurisdiction to entertain an Application for stay of the order impugned before it? - Held that - the Appellate Tribunal dealing with an appeal under the Customs Act has incidental or ancillary powers to grant appropriate interim relief. As appellate jurisdiction has been conferred on the Appellate Tribunal, by necessary implication, in a given case, the Appellate Tribunal ....... + More


  • 2018 (1) TMI 228 - DELHI HIGH COURT

    Outokumpu OYJ Versus Union of India & Ors.

    Maintainability of petition - statutory alternative remedy of appeal - Section 9-C of the Customs Tariff Act, 1975 - imposition of anti circumvention duty - interpretation of statute - Held that - sub-section (1A) to Section 9A of the Tariff Act permits imposition of anti-circumvention duty also when imports take place into India in any other manner, whereby, the anti dumping duty so imposed is rendered ineffective - Review provided under Article....... + More


  • 2018 (1) TMI 227 - ALLAHABAD HIGH COURT

    Principal Commissioner, Noida Customs Commissionerate, Noida Versus M/s Samsung India Electronics Pvt. Ltd.

    Whether amendment in the Bills of Entry can be allowed even when the Certificate of Origin was issued at a later date retrospectively and was not available at the time of clearance of the Bills of Entry in contravention of the section 149 of the Customs Act 1962? - Whether the certificate of origin issued retrospectively by virtue of the notification no. 187/2009-NT dated 31.12.2009 can supersede the procedure/requirement as laid down in Section ....... + More


  • 2018 (1) TMI 226 - MADRAS HIGH COURT

    M/s. Vee Vee Clearing and Forwarding Pvt. Ltd Versus The Commissioner of Customs, The Assistant Commissioner of Customs (CBLR)

    Renewal of CHA License - rejection on the alleged ground of suppression of a criminal prosecution initiated against the Managing Director of the Petitioner, which is pending before the learned Additional Chief Metropolitan Magistrate, Egmore - Held that - all the issues which are involved in the present case being factual, the Petitioner has to necessarily approach the CESTAT by filing appeal against the impugned rejection order passed by the Ori....... + More


  • 2018 (1) TMI 178 - MADRAS HIGH COURT

    M/s. Vanick Oils and Fats Pvt. Ltd. Versus The Deputy Commissioner of Customs, The Asst. Commissioner of Customs (Refunds)

    Benefit of N/N. 2/2007 - duty payable on edible oil - non-speaking order - Held that - the respondent should pass a speaking order on the request made by the petitioner or else the petitioner would be left without a remedy. If the petitioner is not entitled for the relief sought for, the respondent should say so by passing a speaking order - this Court is inclined to issue appropriate directions to the respondents, however, not inclined to issue ....... + More


  • 2018 (1) TMI 72 - KARNATAKA HIGH COURT

    M/s. Rajesh Exports Limited Versus Director (Tru-I) Ministry of Finance Department of Revenue

    Import of Gold Dore Bars - Condition No.34(a) of the Notification No.12/2012 - Held that - this Court is of the opinion that there is absolutely no justification for the petitioner to file this repetitive writ petition. The petitioner-assessee was expected to attend to the proceedings before the Adjudicating Authority in pursuance of the SCN issued to him, for which, the Respondent- Director(TRU-I) has already made it clear in the impugned commun....... + More


  • 2018 (1) TMI 32 - MADHYA PRADESH HIGH COURT

    Ideal Carpets Ltd. Versus Union of India

    Demurrage charges - Is the Petitioner Company liable to pay the demurrage charges to ICD for the consignments not cleared by custom authorities? - Held that - the issue is no longer res integra and is decided in the case of Trustees of the Port of Madras v. K.P.V. Sheikh Mohd. Rowther & Co. Pvt. Ltd. and another 1995 (3) TMI 105 - SUPREME COURT OF INDIA , wherein it has been held by the Supreme Court that once consignment is handed over to th....... + More


  • 2018 (1) TMI 31 - MADRAS HIGH COURT

    YVN Traders Versus Commissioner of Customs, Chennai-II

    Waiver of detention charges - the waiver of demurrage charges has been ordered by the Department from 23-5-2017 to 7-7-2017 and the same have not been obeyed - Held that - the petitioner approached this Court by way of filing this writ petition on 10-7-2017 and subsequently, the matter was adjourned at the instance of the respondents to get proper instructions from their clients. Therefore, till the cargo is released, the demurrage charges have t....... + More


  • 2018 (1) TMI 30 - RAJASTHAN HIGH COURT

    Vinayaka Images Private Ltd. Versus Union of India

    Recovery of Duty Drawback - Rule 16A of the Customs & Central Excise Duty Drawback Rules, 1995 - Held that - reliance placed in the case of Surinder Singh Versus Union of India & Others 2016 (10) TMI 566 - SUPREME COURT , where it was held that Rule 16A is a clarificatory provision clarifying the position of law which already exists in the form of Section 75 of the Customs Act, 1962, and therefore, will have retrospective effect - the rec....... + More


  • 2018 (1) TMI 29 - DELHI HIGH COURT

    Alchemist Food Ltd. Versus Additional Commissioner of Customs

    Prohibited goods - whether the goods in question which had been re-exported were prohibited goods within the meaning of Section 111 and Section 112(d) of the Customs Act, 1962 read with Section 2(33) thereof had not been examined in the order dated 22nd December, 2014? - Held that - the appellant did not question the refusal by the FSSAI to grant NOC - the appellant accepted the decision of the FSSAI which rendered the goods in question as prohib....... + More


  • 2017 (12) TMI 1516 - KERALA HIGH COURT

    M/s. Parag Domestic Appliances Versus The Commissioner of Customs, Cochin

    Confiscation - personal penalties - old and used Digital Multifunction Printers/Devices imported by the petitioner - delay in adjudication proceedings - alternative remedy - Held that - the petitioner cannot be heard to contend that the department had confirmed the demand against it, or found against it on grounds which were not specifically put to them, through a show cause notice - the mere fact that a show cause notice was subsequently issued ....... + More


  • 2017 (12) TMI 1461 - BOMBAY HIGH COURT

    M/s. International Clearing And Shipping Agency (India) Pvt. Ltd. Versus The Principal Commissioner of Customs (General) & Another

    Maintainability of petition - prohibition of petitioner from working in all sections of the Mumbai Customs Zones I, II & III pending post-decisional hearing by the competent authority - Held that - the petitioner has ample opportunities available in law to resist the action - also, the alternate and equally efficacious remedy of approaching the Customs, Excise and Service Tax Appellate Tribunal can be also availed of. In the circumstances, th....... + More


  • 2017 (12) TMI 1460 - BOMBAY HIGH COURT

    The Commissioner of Customs (Import -I) Mumbai Versus S.S. Offshore Pvt. Ltd.

    Jurisdiction - provisional release of the seized vessel - Whether the Tribunal has jurisdiction to entertain an Appeal against a letter allowing provisional release of Vessel Sagar Fortune under Section 110A of the Customs Act, 1962? - Held that - To our mind the communication / letter dated 25th September 2017 is a decision taken by the adjudicating authority and is appealable to the Tribunal under Section 129(1)(a) of the Act - in the cases of ....... + More


  • 2017 (12) TMI 1459 - MADRAS HIGH COURT

    M/s. Kawarlal & Co. Proprietor, K. Ramlal Jain Versus The Joint Commissioner of Customs (Gr. 2) , The Commissioner of Customs

    Permission to re-export the cargo - jurisdiction of CESTAT to pass interim orders for permitting re-export of the cargo imported by the petitioner - the cargo imported by the petitioner has been defined as spurious, which is not on account of the fact that it is unfit for human consumption and is on account of the fact that there is a mis-match in the batch number of the products, which consists of four alphabets and six numericals - Held that - ....... + More


  • 2017 (12) TMI 1458 - BOMBAY HIGH COURT

    The Commissioner of Customs (General) , Mumbai Versus M/s. La Grande Projects Ltd.

    100 EOU - Benefit of N/N. 13/1981 dated 9th February, 1981 - Misdeclaration of imported goods - Old and Used Diesel Car Engines - Old and Used Car Bonnets - redemption fine - penalty. - Held that - the reasoning of the Tribunal cannot be faulted inasmuch as there was no factual verification of the market value. No attempt was made by the revenue to ascertain the local market value of the used engines and in absence of such attempt to obtain marke....... + More


  • 2017 (12) TMI 1457 - KERALA HIGH COURT

    Arjuna Natural Extracts Ltd. Versus Commissioner of Customs, Cochin

    Benefit of Advance license - discharge of export obligation - non-production of documents to establish the discharge of export obligation - Held that - the very basis for the differential demand confirmed against the petitioner in Exts. P2 and P5 orders has been removed - in view of the Export Obligation Discharge Certificate issued to the petitioner by the 3rd respondent, the petitioner shall be deemed to have discharged his export obligation in....... + More


  • 2017 (12) TMI 1456 - DELHI HIGH COURT

    O.V. Impex Versus Addl. Dir. General, Directorate of Revenue Intelligence

    Applications u/s 127B(1) of the CA, 1962 - applications were rejected by the CCESC on the ground that there does not appear to be any meeting ground between the assertions of the applicant and the Revenue and in such a situation the case is not amenable for settlement. - Held that - the essential requirement for the CCESC to consider the application in terms of Section 127B of the Act is that the applicants should make a full and true disclosure ....... + More


  • 2017 (12) TMI 1424 - MADHYA PRADESH HIGH COURT

    Commissioner of Customs, Central Excise and Service Tax, Indore Versus Avtec Limited

    Maintainability of appeal - Penalty - Valuation - revised valuation of FOC materials supplied by GMI - loading towards drawing and design supplied by GMI to AVTEC - Held that - if multiple questions are involved in the matter, then the department has to raise all these issues before the Supreme Court by filing an appeal under Section 35L of the Central Excise Act, 1944 - appeal of the respondent /assessee is pending before the Supreme Court - Cen....... + More


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