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Showing 81 to 100 of 6839 Records

  • 2018 (5) TMI 451

    Rejection of settlement application - rejection on the ground that proceedings initiated under the show cause do not propose to assess, levy and collect any differential duty and therefore, it is not a case as defined u/s 127-A(b) of the CA 1962 - Held that - In the instant case, admittedly, a SCN has been issued to the petitioner dated 18.03.2004. In the SCN, there is an allegation that the petitioner/importer have grossly undervalued the goods ....... + More

  • 2018 (5) TMI 271

    Maintainability of petition - Appellate remedy not availed of - petitioner approached this Court under Article 226 of the Constitution without availing the appellate remedy against the impugned order - Held that - since the issue involved with regard to the classification of the product imported, the Division Bench of the High Court exercising appellate jurisdiction over the orders of the CESTAT, is denude of powers to decide a classification dis....... + More

  • 2018 (5) TMI 168

    Penalty u/s 112 of CA and u/s 114AA of CA - misdeclaration of goods - Held that - The appellant does not dispute and accepts that he wanted to take delivery of the consignment and was present outside the clearance gate with the gate pass. It is also not disputed that the consignment was mis-declared and was not imported by M/s Rajdhani Crafts, Jaipur. Contents and value of the consignment is not challenged. - The appellant also has accepted that ....... + More

  • 2018 (5) TMI 67

    Undervaluation - it was alleged that the petitioner has been indulging in deliberate undervaluation to mislead the Department by way of concealing the facts with loss to the Government - Held that - the Commission did not undertake any exercise to find out as to whether the plea raised by the petitioner that there was calculation error is correct or not. In fact, sub-section (5) of Section 127 of the Act, empowers the Commission to do so. The Com....... + More

  • 2018 (5) TMI 66

    Jurisdiction of Joint Director of Foreign Trade to adjudicate SCN - cancellation of licence u/s 9(4) of the Foreign Trade (Development and Regulation) Act, 1992 - Duty Free Credit Entitlement Scheme (DFCE scrips) - imposition of penalty u/s 11(2) of the Act - Held that - under sub-section (4) of Section 9 of the Act, the Director General or the officer authorized under sub-section (2) would have the power for good and sufficient reasons to suspen....... + More

  • 2018 (4) TMI 1575

    Sealing of petitioner s warehouse - confiscation of consignments - case of Revenue is that the petitioner is playing an important role removal of SIIB detained goods by providing space (godown) for keeping smuggled goods in his rented godown and later taken on delivery in smaller vehicles - Held that - The question of issuing a direction to the respondent to de-seal the godown or to return the consignment does not arise - this writ petition is di....... + More

  • 2018 (4) TMI 1544

    Concurrence of the sentence awarded in the original complaint case u/s 135 of the Customs Act along with the sentence undergone by him following his second conviction - case of petitioner is that he was not released on bail or parole in either of the cases post-conviction - Held that - the prayer of the petitioner appears to be justified and in order, since it is a matter of record that his conviction is not in two separate cases under the NDPS A....... + More

  • 2018 (4) TMI 1543

    Recovery of dues - first charge on property - Sale of property - whether the right of the petitioner would be protected only if the mortgage was registered as has been held in the impugned order? - Held that - The equitable mortgage in the instant case is created in favour of the petitioner-Bank on 2-7-1997 by depositing the original documents relating to the property owned by them. In that regard respondent No. 4 has written a letter to the Bank....... + More

  • 2018 (4) TMI 1542

    Penalty u/s 112(b) of the Customs Act, 1962 - smuggling of betel nuts - Held that - The Tribunal specifically did not address culpability of the respondent No. 1 as opinion of the Tribunal was that the entire consignment was not proved to have been smuggled - The allegations against the respondent No. 1 do not attract the mischief contemplated in the aforesaid provision - penalty set aside - appeal dismissed - decided against Revenue........ + More

  • 2018 (4) TMI 1541

    Principles of Natural Justice - cross-examination - whether the petitioner is entitled as of right to cross-examine the DRI officials and panchas even if they have not been led as witnesses by the Revenue? - Held that - if the Revenue has led the evidence of any DRI officer or pancha witness, the petitioner will be entitled to cross-examine that witness and this opportunity cannot be denied on the ground that it is unnecessary . - The petitioner ....... + More

  • 2018 (4) TMI 1540

    Penalty - confiscation of the excess quantity of the cut and polished diamonds of 299.33 carats - respondent s grievance was that penalty was not imposed by the adjudicating authority - Held that - there is finding of fact that, there has been a misdeclaration under clause (m) of Section 111 - It is also held that as required by Section 46, the importer has not declared true description, contents and value in the Bill of Entry - The Appellate Tri....... + More

  • 2018 (4) TMI 1539

    Extension of time limit for issuance of SCN - confiscation of seized goods - Section 110 of the Customs Act, 1962 - Held that - Proviso to sub-section (2) lays down that period of six months cannot be mechanically extended but it can be extended only if the Commissioner of Customs is satisfied that sufficient cause is shown by the Customs Officer. - There is no finding recorded by the Commissioner that he was satisfied that investigation is being....... + More

  • 2018 (4) TMI 1438

    Maintainability of petition - it is submitted that the importer has not submitted his representation against the reassessment for enabling the proper officer to pass a speaking order - Held that - a direction is issued to the petitioner to make a representation to the proper officer on the reassessment made along with the supporting documents and records, within a period of two weeks from the date of receipt of a copy of this order. On such recei....... + More

  • 2018 (4) TMI 1437

    Jurisdiction - validity of SCN - it was contended that petitioner was not at all involved in the alleged offence and therefore, the notice was issued on a wrong person - Confiscation - Held that - whether a notice issued was on right person or wrong person, is a factual issue of the matter, which has to be necessarily considered and decided by the authority, who issued the said notice. Therefore, it does not mean that the Authority, who issued th....... + More

  • 2018 (4) TMI 1261

    Duty Free Import Authorization Scheme - issuance of the authorization - Held that - as they appear to have completed all the formalities for the issuance of the authorization and almost 17 such authorizations had been issued in favor of the petitioner on similar set of facts - since a strong prima facie case is made out by the petitioner, we direct the respondents to issue the necessary authorizations in favour of the petitioner only on the condi....... + More

  • 2018 (4) TMI 1259

    Smuggling - Gold - It is the complainant s case that both the accused knowingly concerned in respect of said gold biscuits in the fraudulent evasion of duty chargeable thereon and prohibition imposed under Customs Act committed an offence punishable under Section 135(1)(a) of the Customs Act, 1962 - statements recorded under Section 108 were concluded - whether the statements were voluntary or were made under coercion - Held that - all panchanama....... + More

  • 2018 (4) TMI 1117

    Provisional release of goods - Section 110A of the Customs Act - petitioner claim that are these not prohibited and also no issues including issues pertaining to intellectual property rights pertains - Held that - the conditions imposed in the impugned order can be slightly modified - This is so because the goods, which are permitted for provisional release, have already been scrutinized by the Department and it appears that the except for the pr....... + More

  • 2018 (4) TMI 1053

    Suspension of CHA License - Time Limitation - Whether the CESTAT is right in law in setting aside the order or suspension of the Custom Broker Licence on the ground of delay between the suspension and the notice of deviation or omission, ignoring that DRI letter dated 24th July 2014 and the Custom Broker Licence was suspended on 8th August 2014? - Regulation 18, Regulation 19 and Regulation 20 of CBLR. - Whether the time line as prescribed in Reg....... + More

  • 2018 (4) TMI 1052

    Jurisdiction - power of DRI to issue SCN - tribunal remanded back the case - Whether CESTAT was justified and correct in law in passing an order of remand to the original adjudicating authority to first decide the issue of jurisdiction, after decision of the Supreme court in Civil Appeal preferred against the decision of Delhi High court in Mangli Impex Limited v. Union of India 2016 (5) TMI 225 - DELHI HIGH COURT ? - Held that - The appeals pref....... + More

  • 2018 (4) TMI 980

    Recommendation for Imposition of safeguard duty - import of Solar Cells - validity of preliminary findings notice - Maintainability of petition - Jurisdiction of High Court to entertain the petition - Principles of Natural Justice - Held that - it cannot be contended that this Court has no jurisdiction to entertain the Writ Petition. The petitioner has also established that they are having their office at Chennai. Further, the respondents were no....... + More

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