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Showing 81 to 100 of 6746 Records

  • 2018 (3) TMI 290

    Deliver/release of the outstanding quantities of replenishment gold pertaining to seven exports made by the petitioner under the Replenishment Scheme of the Foreign Trade Policy 2015 -2020 - what the petitioner is seeking is a benefit in terms of the policies which the competent authorities framed under the Foreign Trade (Development and Regulation) Act, 1992. - Held that - we do not see how the third respondent and which apprehends any action be....... + More

  • 2018 (3) TMI 289

    Validity of SCN - Revocation of CHA License - forfeiture of security deposit - Department of Revenue Intelligence (DRI) initiated investigation on the allegation of undervaluation - whether the impugned show cause notice dated 31.10.2014 is liable to be set aside on the ground that it still continues to have the inherent defects, which were pointed out by this Court while setting aside the earlier show cause notice dated 02.07.2014, issued on ide....... + More

  • 2018 (3) TMI 288

    Payment made under protest - extended period of limitation - penalty - Held that - There is a concurrent finding of fact of mis-declaration of the value, and consequently, Section 111 (m) of the Customs Act, gets attracted. Section 112 of the Customs Act which provides for penalty follow. - Though CESTAT was empowered to impose a penalty, not exceeding the value of the goods of ₹ 5,000/-, whichever is greater, in the case on hand, consideri....... + More

  • 2018 (3) TMI 287

    Benefit under Advance Authorisation Scheme - advance authorisation contained a condition, by which the petitioner was obligated to export finished products within a specified time. The admitted fact is that the petitioner did not comply with the said condition within the time stipulated - Held that - the impugned orders in W.P.Nos.2304 and 2305 of 2018 though appear to grant relief to the petitioner have in fact denied the relief. While passing t....... + More

  • 2018 (3) TMI 286

    Reward scheme - reward for disclosed vital information about evasion of tax / public revenue - the grievance of the petitioner is that his reward which was allegedly due and payable is withheld on untenable grounds - Held that - the petitioner claims that a case has been booked on the basis of specific and elaborate information provided by him but the amount of deposit is just a peanut. The tax evader should have deposited much more and the petit....... + More

  • 2018 (3) TMI 285

    Provisions of sub-section (11) of Section 28 of Customs Act, 1962 inserted by the Customs (Amendment & Validation) Act, 2011, with effect from 16.9.2011 - lack of jurisdiction of the respondent-Additional Director General to issue the said SCN - Held that - As far as the validity of the provisions of Section 28(11) of the Act is concerned, this Court does not find any illegality or lack of legislative competence or ultra vires in the said pro....... + More

  • 2018 (3) TMI 284

    Smuggling - Gold concealed in Zinc ingots - Case of the petitioner is that such show cause notice was never served on him. The department though fully aware that the petitioner is a resident of Sharjah, sent the notices at the address of partnership firm at Rajkot and, thereafter, proceeded exparte against the petitioner without service of notice on him - principles of Natural Justice. - Held that - The petitioner cannot take a stand that the not....... + More

  • 2018 (3) TMI 283

    Penalty - Delay in adjudication process - quantity mentioned in the Bills of Lading is not prima facie evidence for the quantity loaded on board the vessel - Held that - the respondents, while exercising the powers under Section 116 of the Customs Act, have to exercise the same within the reasonable period, though the Act does not provide for a limitation, within which, the said power should be exercised. The Courts have consistently held that th....... + More

  • 2018 (3) TMI 282

    Benefit of N/N. 146/94-Cus dated 13.07.1994 - customs duty exemption to sports goods imported by National Sports Federation or by a sports person of outstanding eminence for training - petitioner s grievance is that in spite of having produced the necessary documents to show that he is a renowned shooter and entitled for exemption from Customs Duty as per the Government of India notifications, the 4th respondent detained the consignment and for s....... + More

  • 2018 (3) TMI 281

    Acquittal of offences - offences punishable under Section 135(1)(a) and 135(1)(b) of the Customs Act, 1962 and 5 of the Imports Exports (Control) Act, 1947 read with Sections 34 and 120-B of the Indian Penal Code - Held that - The evidence of the P.W.3 has proved the fact that goods have been removed on 7th February, 1985 and P.W.4 in evidence asserted that these goods were deposited in the Customs Godown on 5th March, 1985. He had also produced ....... + More

  • 2018 (3) TMI 280

    Revocation of Custom Duty Exemption Certificate (CDEC) - N/N. 64/88-Cus. dated 01.03.1988 - import of certain medical equipments exempt from customs duty - Held that - Beyond a pale of doubt, the provisions relating to exemption from tax or duties have to be strictly construed and except upon satisfaction of the conditions for grant of such exemptions stricto sensu, the exemption from customs duty cannot be given by way of largesse to the benefic....... + More

  • 2018 (3) TMI 129

    Benefit of duty drawback - time limitation - Condonation of delay in filing appeal - case of petitioner is that it was unaware of the fact that it could have availed duty drawback benefits - Held that - Since, the appeal which the petitioner intends to file is beyond the period of 45 days prescribed under Section 15 of the 1992 Act, the Appellate Authority will condone the delay qua the period spent by the petitioner, in this court as well as the....... + More

  • 2018 (2) TMI 1719

    Provisional release of goods - requirement of furnishing Bank Guarantee - Held that - if the petitioner is aggrieved by the impugned order, he can prefer an Appeal before the Commissioner of Customs (Appeals). This is clear on a reading of Section 128 of the Customs Act, 1962. - In the instant case, the petitioner is required to avail such remedy because of the complicated factual situation involved. Therefore, the Court cannot test the correctne....... + More

  • 2018 (2) TMI 1621

    Customs Broker - Prohibition imposed on petitioner M/s. Cargomar from operating within the jurisdiction of Bangalore Customs Division, with immediate effect - appeal to Appellate Tribunal - case of petitioner is that the same has been passed without giving any prior opportunity of hearing to the petitioner and it has virtually deprived the petitioner assessee of its source of livelihood by prohibiting it from operating in the jurisdiction of Resp....... + More

  • 2018 (2) TMI 1510

    Payment of interest alongwith interest - applicability of EXIM Policy 1992-97 - Held that - we cannot direct consideration of this application made in the year 1993 by issuing a writ in the year 2018. An entirely new regime has come into force since the policy (EXIM Policy) and the circulars which are relied upon. Going by the affidavit of the respondents, it is evident that this was not a open ended scheme. It was in effect and force for a parti....... + More

  • 2018 (2) TMI 1509

    Restoration of Registration of Courier License - All that the Revenue would argue is that the Tribunal should not have interfered with the concurrent orders for they are passed on the materials produced on record - Jurisdiction of CESTAT - Regulation 14 of the said Regulations - Held that - There are compliances to be made and particularly of execution of bond and furnishing of security. By Regulation 12, it is stated that a courier, who is regis....... + More

  • 2018 (2) TMI 1508

    Freezing of bank accounts - Communications addressed by the Directorate of Revenue Intelligence to the Bankers, namely Kotak Mahindra Bank and Bank of Baroda - Held that - In this case, when the petitioners state that to the knowledge of the DRI and the Customs Department, they have been importing consignments, having them cleared by payment of duty or otherwise exporting the goods with compliance of the Customs Act, 1962, suddenly there was no n....... + More

  • 2018 (2) TMI 1499

    Release of imported seized goods - Desiccated coconut fine grade - goods have been expired long back - imported products were expired, and unfit for human consumption - refusal to draw samples on the ground that the consignment does not satisfy the labelling requirement - Held that - the labels contained the details of the supplier, receiver, product, batch number, weight, date of production and expiry date. The main aspect to be noted herein is ....... + More

  • 2018 (2) TMI 1271

    Recovery proceedings - Refund u/s 27(1) of the Customs Act, 1962 - appropriation towards the petitioner s liability arising out of an order dated 25.04.2016 - duty drawback - whether the adjustment of a refund granted amounts to a coercive step? - Held that - It does - Merely because an amount is lying with the respondents the adjustment thereof by the respondents, makes no difference. The unilateral action of adjustment constitutes a coercive me....... + More

  • 2018 (2) TMI 1200

    Cancellation of redemption certificates - imposition of fiscal penalty - Held that - from a perusal of the affidavit in support and the annexures thereto it is found that none of the factual developments post institution of the writ petition have been denied or controverted by the Revenue - Once identically situate, parties have obtained the relief and in terms of the order of the CESTAT, as confirmed by the Hon ble Supreme Court and these certif....... + More

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