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  • 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

  • 2018 (9) TMI 459

    Confiscation - Indian Currency - prohibited goods or not? - contention of the petitioner is that, the first respondent, in the impugned order has accepted that, there is no prohibition to take Indian currency outside the country, but, it is only a restrain - Held that - It is settled legal principle that the term prohibition shall include restrain . Section 2(33) of the Act defines the term prohibited goods to mean any goods, which is not only pr....... + More

  • 2018 (9) TMI 399

    Penalty u/s 114 of CA - Smuggling - Red Sanders - allegation pertains to smuggling of red sanders under the cover of magnesium sulphate in HDPE bags - whether there is any evidence either before the Original Authority or before the Tribunal to link the appellants with the smuggling of red sanders? - Held that - The Commissioner of Customs noted that the said Mr.V. Sundaramoorthy and the said Mr.Hemadri entered into a conspiracy and arranged a gen....... + More

  • 2018 (9) TMI 398

    Refund of the Terminal excise duty - duty paid for goods supplied to Export Oriented Units - Deemed export or not - rejection on the ground that refund of TED cannot be granted where ab initio exemption is available from payment of excise duty - Held that - It is not in dispute that the petitioner supplied goods to the EOU at the relevant time, its entitlement would be as defined in terms of the then existing policy i.e. refund in terms of Para 8....... + More

  • 2018 (9) TMI 380

    Refund of CVD paid - duty was paid under protest - rejection of refund of duty with interest on the ground that it is barred by limitation - Section 27 of the Customs Act, 1962 - petitioner made an application for refund under Section 27 of the Customs Act, 1962 only on 6-5-2015 i.e. beyond the period of one year from the date of the order of CESTAT namely 9-5-2013. - Held that - Under Section 11B, the application for refund of duty of excise mus....... + More

  • 2018 (9) TMI 334

    Recovery of arrears of Revenue - Petitioner s grievance is that the recovery proceedings cannot be initiated against them, as they are not covered by the provisions of Section 11 of the Act at the relevant time when it purchased specified assets under the agreement of purchase dated 26th October 1999 - Held that - The issue raised by the Petitioner in this case is of the appropriate interpretation of the Act. It is agreed position between the par....... + More

  • 2018 (9) TMI 333

    Principles of Natural Justice - the only document which formed the basis/relied upon in the show cause notice dated 27th April 2012 against the Petitioner, was not furnished to the Petitioner - Held that - This position is not disputed by the Respondents. In fact this very grievance was even made before the Appellate Authority and the same is recorded in the impugned order dated 27th March 2017. However, the impugned order dated 27th March 2017 d....... + More

  • 2018 (9) TMI 332

    Jurisdiction of DGFT - Power to recover customs duty - Whether the order passed by the DGFT as confirmed by the Appellate authority is legal and valid? - Held that - The Customs authorities had not initiated any action for recovery of unpaid duty. Instead, it is the authority under the DGFT which issued show-cause notice and ultimately passed the impugned order. These steps were initiated after discharge of the LUT and bank guarantees. The show-c....... + More

  • 2018 (9) TMI 330

    DFIA scrips - Subsequent cancellation of the licenses/scrips - assessee purchased the DFIA scrips and has availed exemption from customs duty - interpretation of statute - Section 28 of the Act - extended period of limitation. - Held that - The appellant steps into the shoes of the importer in the sense that they have purchased the advance licence, which was granted to the importer. If it is being that the licence obtained by the importer was obt....... + More

  • 2018 (9) TMI 329

    Refund of Customs Duty paid which is otherwise exempt by way of notification - Section 27 of Customs Act - Exemption from payment of Customs Duty - N/N. 21/02/Cus, dated 01.03.2002 - import of plastic bags under the name GERBER - rejection of refund claim on the ground that the petitioner had paid the duty without demur and, therefore, that in the absence of any dispute being raised by them, when the goods were cleared, no order under Section 27 ....... + More

  • 2018 (9) TMI 328

    Immediate suspension of Container Freight Station - Illegal removal of seized/confiscated goods - Confiscation of Red Sanders and One Time Seal affixed - later on, the One time seal was tampered and the confiscated red sanders were found missing. - Held that - The impugned order of suspension specified that the custodian has failed to ensure the safety and security of the goods which were entrusted to his custody. Other than this, no other seriou....... + More

  • 2018 (9) TMI 272

    Classification of an item - Kindle e-reading devices - whether Kindle e-reading devices were electrical machines with translation and dictionary function ? - Exemption Notification No. 25/2005-CUS dated 1st March, 2005 as amended by notification No. 133/2006-CUSTOMS dated 30th December, 2006. - Held that - The product is developed and designed to function as an e-book reader and is sold and bought as a e-book reader and not as a translator or as ....... + More

  • 2018 (9) TMI 202

    Jurisdiction - power to issue SCN - validity of remand order - Held that - The order of remand passed by the Tribunal was not required, as the issue involved is pending consideration before Hon ble the Supreme Court against the views expressed by the Delhi High Court in Mangali Impex Limited Vs. Union of India 2016 (5) TMI 225 - DELHI HIGH COURT - Once the legal issue, which is subject matter of appeal before the Tribunal, is pending consideratio....... + More

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