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Showing 61 to 80 of 6981 Records

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  • 2018 (9) TMI 676

    Provisional release of seized ship - Import of ship for breaking and its parts - ship was seized as being prohibited from entering any port of Member State - The case of the Department is that the vessel imported by the petitioner at the time of its import was subjected to such sanctions. India being one of the signatories to the convention was required to honour such sanctions. - Held that - By the time the seizure memo was issued on 3.5.2018 by....... + More


  • 2018 (9) TMI 675

    Rejection of Settlement Application - illicit diversion of duty free foreign liquor meant for consumption of diplomats, etc. to third persons - seizure of imported foreign liquor - settlement application rejected on the ground that the petitioner had not deposited the entire additional amount of Customs duty along with interest as he had failed to deposit the interest element of ₹ 18,635/-. - Held that - The petitioner had deposited admitte....... + More


  • 2018 (9) TMI 674

    Duty Credit Scrip (DCS) - period of validity - loss of the scrip - extension of time for such clearance - Did the facts justify such extension and whether the Committee committed a serious error in refusing to exercise such powers? - Held that - DCS and similar scheme are in the nature of exporter incentives in order to encourage export, providing the exporters with certain additional benefits in terms of credit which could be utilised for making....... + More


  • 2018 (9) TMI 673

    Liability of administrative charges - appellant stored 7785.925 MT of Molasses in their storage tank inside the Chennai Harbour - It is the contention of the appellant that the procurement is only for export and there is no requirement either to take ML-5 licence or to pay administrative charges under Rule 7(2) of Molasses Control Rules for transit whether the appellant is liable to pay the administrative charges treating the transaction as one c....... + More


  • 2018 (9) TMI 594

    Quantum of penalty - Smuggling - Gold Bars - Confiscation - penalty - Held that - There are no question of law arising in the present matter. The adjudicating authority was justified in recording a finding on available material about the involvement of the appellant with other accused and also taking note of the fact that charge sheet against him was also filed in the Court of Economic Offences, Jaipur and considering that he visited Dubai around....... + More


  • 2018 (9) TMI 593

    Exemption from CVD - Serial No.1A(i) of Notification No.4/2006-CE, dated 01.03.2006 - petitioner could not produce the invoices as well as the bill of entries questioned by the authority - the petitioner says that the authority has passed orders without considering all the bill of entries and complete set of invoices. Now, the petitioner has traced those documents. Therefore, non consideration will lead to failure of justice and gross injustice w....... + More


  • 2018 (9) TMI 592

    100% EOU - Refund claim - excess export Duty paid under protest. - Held that - It is well-settled that the duty paid by the assessee under protest, if ultimately found, was not leviable, it would automatically entitle him for refund. The payment under protest by itself would tantamount to claiming refund, but, it cannot be turned down merely because he has not filed any appeal or appeal was filed by the Department before a higher forum - the peti....... + More


  • 2018 (9) TMI 591

    Refund claim - re-assessment of Bill of Entry on the basis of the declared invoice value - Held that - The issues decided by the order dated June 18, 2014 are final so far as the petitioner and the department is concerned in respect of the eight bills of entries. It is incumbent upon the department to act in terms of order dated June 18, 2014. The subsequent action of the petitioner or the department does not obviate compliance of the order dated....... + More


  • 2018 (9) TMI 590

    Refund claim - amount was pre-deposited by the petitioner vide order dated 2-9-2010 with interest - Held that - Since the amount was received by the Department, pursuant to the orders passed by the Hon ble Division Bench of this Court, it cannot be treated as an amount to be paid but it is only an amount, which has been deposited pursuant to the interim orders granted by this Court and such deposit will abide by the final order passed in the said....... + More


  • 2018 (9) TMI 521

    Release of detained goods - goods are perishable in nature - Section 110A of the Customs Act, 1962 - Held that - Since the goods are perishable in nature and the petitioner has applied under Section 110A of the Act of 1962 on August 29, 2018 and the ....... + More


  • 2018 (9) TMI 520

    Condonation of delay in filing appeal - principles of Natural Justice - Held that - A delinquent in a proceedings before the adjudicating authority is entitled to a right of hearing. In the present case, the petitioner was afforded a right of hearing. The petitioner, however, wanted deferment of the first date of hearing on medical conditions - here the petitioner consists of more than one natural person. Therefore, the petitioner cannot take ben....... + More


  • 2018 (9) TMI 519

    Application for renewal of licence - Held that - The interest of justice should be sub-served by requiring the authorities to decide on the application for renewal of licence made by the petitioners on May 25, 2018, in accordance with law - petition disposed off.


  • 2018 (9) TMI 518

    Provisional release of goods - calling of records - refund of excess amount paid - Held that - If the petitioner pays the duty in accordance with the declared valuation, the goods shall be released to the petitioner on the petitioner executing a bank guarantee for the balance duty under dispute - So far as refund is concerned, the respondents shall take into account the grievance highlighted by the petitioner with respect to issuance of an order ....... + More


  • 2018 (9) TMI 517

    Release of detained goods - goods were imported without paying the demurrage and container detention charges - Held that - It is not clear as to why on every occasion the Court has to direct the 4th respondent to comply with the orders passed by the department. If the respondents 3 and 4 are flouting the orders passed by the department, then, it is for the department to initiate action to cancel the licence/permission granted to them. The respond....... + More


  • 2018 (9) TMI 516

    Confiscation under Section 113(c) of the Customs Act - Export taking place or not - rice and paddy - In the raid it was found that the petitioner is indulging in permitting transportation of similar goods from Indo-Nepal border on tractors bearing Nepal registration number and various documents and materials showing indulgence of the petitioner in these kind of activities were seized - Held that - The earlier similar act by the appellant in illeg....... + More


  • 2018 (9) TMI 515

    Provisional release of goods - conditions and expeditious consideration of the adjudication - it is the allegation of the Department that the appellant had imported the goods in his name only to avoid detection if the import is made by the brother hi....... + More


  • 2018 (9) TMI 514

    Smuggling - Gold Bars - Confiscation - Section 111 of the Customs Act and Section 135 of the Customs Act - divergent views of different Courts - whether the acquittal order is sustainable? - Held that - Surely, when two views are available, one view was accepted by the trial court and acquitted the accused, the appellate court may not unsettle the same by saying that another view is also possible. The Hon ble Apex Court said that the subject matt....... + More


  • 2018 (9) TMI 513

    Maintainability of petition - alternative remedy - remand of the case - Held that - The respondent herein could not have relied on and even referred to the order, dated 29-12-2004, but what was expected of him was to take an independent decision in the matter based on the documents placed by the petitioner, after hearing the assessee. This, having not been done, the impugned order calls for interference. It is made clear that this Court has not g....... + More


  • 2018 (9) TMI 461

    Condonation of delay in filing appeal - Rule 10 of the Customs and Central Excise Settlement Commission Procedure, 2007 - Held that - This Court is not inclined to keep this writ petition pending for this purpose and therefore, without issuing notice to the respondents, it is directed that the application for condonation of delay filed by the petitioner may be placed before the Bench of the Settlement Commission, Chennai and the Settlement Commis....... + More


  • 2018 (9) TMI 460

    Recovery of Drawback Claim granted earlier - attachment of bank accounts - respondent bank has been requested to hold all outward transactions (debit in any form) in respect of the current account maintained by the petitioner. - Held that - This Court finds that though, as on date, the petitioner is not eligible to avail the drawback claim, which had been availed in the year 2013, the same is in the stage of investigation as regards quantum of dr....... + More


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