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- 2020 (8) TMI 298 - MADRAS HIGH COURT
Maintainability of petition, challenging the Mahazar - seizure of certain goods relating to parts of sewing machine - petitioner pays a sum of ₹ 2 lakhs and also furnishing a bank guarantee to the extent of ₹ 1.80 lakhs - HELD THAT:- The issue as to whether the writ petition could be maintained or not does not require consideration at this stage, since the respondents have chosen to proceed with the demand of the differential duty and the second respondent had also issued a show cause notice in this regard on 27.10.2017, to which the petitioner claims to have given his reply on 15.12.2017. If the respondents are directed to further adjudicate on this issue, the ends of justice could be secured. As such, without going into the question as to whether the writ petition could be maintained, there shall be a direction to the Joint/....... + More
- 2020 (8) TMI 231 - CALCUTTA HIGH COURT
Maintainability of petition - Jurisdiction - petitioner seeks adjudication of disputes - HELD THAT:- In view of the fact that the petitioner has already furnished the bank guarantee equivalent to the amount claimed by the respondent authorities in terms of the demand notice dated 2nd March, 2020 and having regard to the fact that they have made written representation for waiver of cost recovery charges that is still pending with the appropriate authorities, I am inclined to pass an order by extending the custodianship of the petitioner beyond 30th June, 2020 for a period of 3 months or until the representation pending with the authorities are disposed of by a reasoned order, whichever is earlier. The Assistant Commissioner of Customs is directed to consider the representations dated 13th June, 2018 and 10th December, 2018 after giving an ....... + More
- 2020 (8) TMI 230 - GUJARAT HIGH COURT
Prevention Detention Order - Smuggling of gold - conservation and augmentation of foreign exchange - time limitation - retraction of statements - burden to prove non-involvement - COFEPOSA Act - HELD THAT:- The COFEPOSA Act, 1974 has been enacted for the purpose of preventive detention in certain cases for the purposes of conservation and augmentation of foreign exchange and prevention of smuggling activities and for matters connected therewith. As per the object of the Act, as there were violations of foreign exchange regulations and smuggling activities were having an increasingly deleterious effect on the national economy and thereby a serious adverse effect on the security of the State, to prevent such activities and for providing detention of persons concerned in any manner therewith by preventive detention, the Act has been enacted,....... + More
- 2020 (8) TMI 184 - DELHI HIGH COURT
Grant of Equipment Type Approval (ETA) applied by the petitioner - import of Wireless Communication Module - release of consignment without insistence on the ETA - HELD THAT:- The respondent No.2 are directed to release the said consignment in accordance with law, rules, regulations and Government policies applicable to the facts of the case as expeditiously as possible and practicable, within a maximum period of one week from today. Petition disposed off.
- 2020 (8) TMI 183 - DELHI HIGH COURT
Waiver of pre-deposit - section 129E of CA - Classification of imported goods - satellite/viewing cards and others parts of set up boxes - classified under CH85235290 or under CH85299090? - HELD THAT:- In view of the amendment in the Act, especially Section 129E thereof, there is no question whatsoever of the waiver of pre-deposit. The statute itself has waived 90% or 92.5% of the duty amount, as the case may be, assessed by the authorities under the Customs Act, 1962. The petitioner-assessee has to deposit only 7.5% or 10% (as the case may be) of the duty assessed. Thus, there is no question of further waiver of the amount which is required to be deposited under Section 129E of the Customs Act, 1962. The amount to be deposited by the petitioner before CESTAT, New Delhi in their statutory appeal under the Customs Act, 1962 comes to ₹....... + More
- 2020 (8) TMI 182 - DELHI HIGH COURT
Provisional release of imported seized goods - Dry Dates - it is submitted by petitioner that it would suffice for the disposal of this writ petition, if the respondents are directed to grant provisional assessment of the goods in question at the earliest - HELD THAT:- The respondent authorities are directed to conduct provisional assessments of the goods in question (Dry Dates) which have been imported, in accordance with law, rules, regulations and Government policies applicable to the facts of the case, within a period of two weeks from today. Petition disposed off.
- 2020 (8) TMI 139 - DELHI HIGH COURT
Provisional assessment of imported goods - Dry Dates - it is submitted by petitioner that it will suffice for the disposal of this writ petition, if the respondents are directed to conduct provisional assessment of the goods in question at the earliest - HELD THAT:- The respondent authorities are directed to conduct provisional assessments of the goods in question (Dry Dates) which have been imported against Bill of Entry No.8025279 dated 29th June, 2020 in accordance with law, rules, regulations and Government policies applicable to the facts of the case, within a maximum period of two weeks from today. Petition disposed off.
- 2020 (8) TMI 32 - GUJARAT HIGH COURT
Import of prohibited goods or not - old and used tires which are reuseable - HELD THAT:- Let Notice be issued for final disposal to the respondents returnable on 19.08.2020. The situation being identical in all the captioned matters, similar interim directions are issued subject to similar conditions The Registry shall also notify the Special Civil Application No.8492 of 2015 along with the captioned writ applications for hearing.
- 2020 (7) TMI 727 - CALCUTTA HIGH COURT
Validity of assessment order - demand of differential duty - classification of imported goods - fruit juice based drink - appealable order or not - HELD THAT:- As it appears that the order impugned is an appealable one, involves adjudication of factual matters and concerns revenue of the government, it would be appropriate to direct the petitioner to prefer appeal before the appellate authority in accordance with law. In the event the petitioner deposits the Bank Guarantee in terms of the order dated 17th June, 2020, the respondent authority shall release the goods of the petitioner, without prejudice to the rights and contentions of the parties in the appeal within three working days from the date of furnishing the Bank Guarantee - petitioner also raises a claim for damages on account of the illegal act on the part of the respondents. Th....... + More
- 2020 (7) TMI 707 - DELHI HIGH COURT
Provisional assessment of imported goods - Dry Dates - HELD THAT:- The respondent authorities are directed to conduct provisional assessments of the goods in question (Dry Dates) which have been imported against Bill of Entry No.8025310 dated 29th June, 2020 in accordance with law, rules, regulations and Government policies applicable to the facts of the case, within a maximum period of two weeks from today. Petition disposed off.
- 2020 (7) TMI 639 - KERALA HIGH COURT
Release of seized goods - raid - handling of illegally imported gold - HELD THAT:- The writ petition is disposed off with a direction to the respondent to decide application Ext.P4 for provisional release of the gold seized vide Ext.P2 in accordance with law after affording an opportunity of hearing to the petitioner and as well as custom officials. Let the decision be taken within a period of one month from the receipt of the copy of this judgment.
- 2020 (7) TMI 593 - DELHI HIGH COURT
Permission to withdraw petition - availability of statutory remedies - Imposition of penalty u/s 112(b)(ii) read with 114AA of the Customs Act, 1962 - improper importation of goods - SCN do not show any case against the petitioner u/s 112(b)(ii) to have been made out - HELD THAT:- The petition is dismissed as withdrawn with liberty to pursue the statutory remedies.
- 2020 (7) TMI 564 - DELHI HIGH COURT
Detention order - Smuggling - carrying dutiable or prohibited goods - Gold - currency - Baggage Rules - COFEPOSA Act - HELD THAT:- The subjective satisfaction requisite on the part of the Detaining Authority, the formation of which is a condition precedent to the passing of the Detention Order, gets vitiated only if material or vital documents, which could have a bearing on the issue and would influence the mind of the Detaining Authority, one way or the other, are not placed by the Sponsoring Authority before the Detaining Authority. The assertion of the Detenue that, the said ‘Summons’ were not relied upon by the Sponsoring Authority or placed before the Detaining Authority does not vitiate the ‘subjective satisfaction’ recorded by the Detaining Authority, since the same was not relevant for the formation of the ....... + More
- 2020 (7) TMI 563 - MADRAS HIGH COURT
Condonation of delay in filing appeal - representation of appeal after a delay of five years - no satisfactory cause shown for the delay - HELD THAT:- The appeal itself was presented with a delay of 35 days initially and then after the defects were pointed out, the appeal was re-presented after almost five years. This delay goes unexplained and there is no satisfactory cause shown for having re-presented the appeal after a delay of five years. In the absence of any such plausible explanation for the delay, we do not find any justification to condone the delay - COD application dismissed.
- 2020 (7) TMI 562 - MADRAS HIGH COURT
Refund of SAD - HELD THAT:- Based on the Assistant Commissioner of Customs, through his written instructions dated 12.02.2018, the learned Standing Counsel for the respondents has opined that since the aforesaid order of the CESTAT, dated 12.06.2017 has been accepted by the Committee of Commissioner and they have also sanctioned and disposed of all pending re-fund claims based on the special order and that, similar orders could be passed in the present writ petitions also. In view of the in-principle decision taken by the respondents to re-fund the Special Additional Duty - Petition allowed.
- 2020 (7) TMI 455 - GUJARAT HIGH COURT
Refund of IGST - Non compliance with the Directions - action against the respondent authority (Pr. Commissioner of Customs) - HELD THAT:- Noticing the contents of reply, time of one week is permitted to the respondent to approach the Apex Court. We are conscious of the fact that the judgment which is sought to be implemented by the applicant - original petitioner is dated 27.06.2019. One year has already gone. In one week’s time, if the respondent does not move the Apex Court, the matter shall be proceeded on merits. Matter to appear on 20.07.2020.
- 2020 (7) TMI 454 - KERALA HIGH COURT
Holding of Video Conferencing - Commencement of physical hearing in the first week of July, 2020 - HELD THAT:- From the report it is evident that though the CESTAT was willing to hold the video conferencing but the members of the Bar were not in favour. On a representation of Bar Association President, CESTAT, New Delhi was requested to commence physical hearing on first week of July, 2020. petitioner has already filed the appeal. But, the only apprehension is that there is no hearing either physical or through video. In view of the report of the Registrar General, no further course of action in the review petition seeking the clarification of the order whereby petitioner was given liberty to avail the remedy of appeal is required. Petition disposed off.
- 2020 (7) TMI 449 - GUJARAT HIGH COURT
Non-Compliance of the directions issued by this Court - HELD THAT:- Notice to the respondents, returnable on 8.7.2020. Direct service through E-mode is permitted in addition to the normal mode of service.
- 2020 (7) TMI 429 - MADRAS HIGH COURT
Effective date of notification - Validity of Notification issued by the respondent Customs Department dated 1.3.2018 under Section 25 of the Customs Act, 1962 - Import of Crude Vegetable Oils in bulk by the petitioner company for manufacture of Soya Food products - It is the contention of the petitioner that the said notification dated 1.3.2018 was updated on 2.3.2018 and came to be published in the Official Gazette on 6.3.2018 - HELD THAT:- On the issue of the date of publication, the Delhi High Court in M.D. OVERSEAS LTD., KUNDAN CARE PRODUCTS LTD., MINK TRADECOM PVT. LTD., VERSUS UNION OF INDIA & ORS. [2019 (11) TMI 130 - DELHI HIGH COURT] while dealing with a similar notification held that the notification would come into effect from the date and time when it was electronically printed in the gazette and mere uploading on the webs....... + More
- 2020 (7) TMI 389 - DELHI HIGH COURT
Import of poppy seeds - contracts for import of poppy seeds from Turkey - Non-registration by the respondent no.2- the Narcotics Commissioner - It is the case of the petitioners that in terms of the Foreign Trade Policy, poppy seeds are freely importable, subject only to the conditions mentioned in Clause 3, Chapter 12, Section II of Schedule 1 of the Import Policy - HELD THAT:- Though described as freely importable, the import of poppy seeds is subject to the policy conditions, which inter alia restrict the countries from which such imports can be made; the requirement of such opium poppy being grown legally in that country; and the registration of the import contracts with the respondent no.2 in accordance with the Guidelines issued by the Department of Revenue, which may inter alia include fixing of the Country Cap - The ‘Nationa....... + More