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2023 (1) TMI 700
Classification of imported Automatic Data Processing Machines (ADP) popularly known as All in One Integrated Desktop Computer - to be classified under Tariff Item 8471 50 00 or under Tariff Item 8471 30 10? - whether the Concerned Goods are ‘portable’ or not under Tariff Item 8471 30 10? - HELD THAT:- While it appears well settled that the HSN is to be normally taken as a safe guide for classifying goods under the First Schedule because it is based on an internationally recognized ‘harmonized nomenclature’ COLLECTOR OF CENTRAL EXCISE, SHILLONG VERSUS WOOD CRAFT PRODUCTS LTD. [1995 (3) TMI 93 - SUPREME COURT], a bare reading of the explanatory note applicable to the subheading clearly lays out the fact that there is no mandatory condition for being operable without any external source of power - the Appellants conte....... + More
2022 (12) TMI 155
Interest for delayed remittance of refund on account of IGST - HELD THAT:- The Special Leave Petition under Article 136 of the Constitution not entertained. The Special Leave Petition is accordingly dismissed.
2022 (11) TMI 300
Doctrine of promissory estoppel - Claiming benefit as per the old exim policy - new exim policy does not grant such benefit - Entitlement of benefit of additional licence on the export of processed iron ore - period April, 1990 to March, 1991 - HELD THAT:- It is an admitted position that the “processed iron ore” had been exported during April, 1990 to March, 1991. It is to be noted that under the Exim Policy 1990-93, “Minerals and Iron Ore” are included in the list of ineligible items. As per Exim Policy 1988-1991, only the export of “unprocessed iron ore” was ineligible to get the benefit of additional licence. However, when the new Exim Policy 1990-93 came into existence, the “Minerals and Iron Ore” are in the list of ineligible items - the appellant had actually exported “processed ....... + More
2022 (9) TMI 1076
DEPB Scheme - forged DEPB Scrips - intent to evade Customs Duty or not - evasion of duty by seeking exemption against debits in releasing the advices, which were forged and which were not genuinely issued by the competent authority - time limitation - HELD THAT:- It is found from the findings recorded by the Department, it has been found that the DEPB licenses/Scripps, on which the exemption benefit was availed of by the appellant(s) (as buyers of the forged/ fake DEPB licenses/Scripps) were found to be forged one and it was found that the DEPB licenses/Scripps were not issued at all. A fraud was played and the exemption benefit was availed on such forged/fake DEPB licenses/Scripps. In that view of the matter and on the principle that fraud vitiates everything and such forged/fake DEPB licenses/Scripps are void ab initio, it cannot be sai....... + More
2022 (8) TMI 16
Valuation - whether the demurrage charges can form part of the assessable value? - HELD THAT:- The issue raised in these appeals is squarely covered by the order in C.C.E., MANGALORE VERSUS MANGALORE REFINERY & PETROCHEMICALS LTD. [2016 (1) TMI 325 - SUPREME COURT], whereby the issue that whether the demurrage charges can form part of the assessable value, has been decided in favour of the assessee, thereby confirming the order of the Tribunal. Appeal dismissed - decided against Revenue.
2022 (7) TMI 471
Classification of imported goods - dried pomegranate seeds/anardana - to be be classified under Heading 0813 of the Tariff entries issued under the Customs Tariff Act, 1975 or under Heading 1209 as claimed by the importers? - HELD THAT:- Chapter Note 3 of Chapter 12 states that for the purpose of Heading 12.09, the seeds specified therein, which include seeds of fruit trees, are to be regarded as ‘seeds of a kind use of sowing’. Chapter Note 3, therefore, creates a fiction when it stipulates that for the purpose of Heading 12.09, seeds of fruit trees would be considered ‘seeds of a kind used for sowing’. The Note, however, expressly excludes the goods specified in clauses (a) to (d), even when they are for the purpose of sowing. Clause (b) excludes spices and other products of Chapter 9 from the purview of Heading ....... + More
2022 (4) TMI 1219
ECGS Scheme - Rule of verba chartarum fortius accipiuntur contra proferentem - Relevant date of despatch/shipment - whether the NCDRC was correct in placing reliance on guidelines issued by the Directorate General of Foreign Trade (DGFT Guidelines) to interpret the date of ‘despatch / shipment’ in the Single Buyer Exposure Policy of the respondent (Policy), and thereby deny the appellant’s claim? HELD THAT:- Taking into consideration all relevant documents, this Court is of the opinion that the date of loading goods onto the vessel, which commenced one day prior to the effective date of the policy, is not as significant as the date on which the foreign buyer failed to pay for the goods exported, which was well within the coverage period of the Policy. Thus, the claim could not be dismissed simply on such basis, especiall....... + More
2022 (4) TMI 835
Validity of assessment order - HELD THAT:- The present Special Leave Petition stands disposed of as withdrawn without further entering into the merits of the controversy and/or expressing anything on merits in favour of either of the parties. The Commissioner (Appeals) to decide and dispose of the appeal which has been filed against the final Assessment in accordance with law and on its own merits without in any way being influenced by any of the observations made by the High Court in the impugned judgment and order, if any.
2022 (4) TMI 794
Registration for import of poppy seed from China - fixation of country cap and initiation of registration process - Public Notice No. 1/2022, dated 7-1-2022 - HELD THAT:- The apprehension can be assuaged by directing the petitioners to accept the applications to be filed by the respondent(s) herein within one week from today. This relaxation will apply only to the respondent(s) before this Court and none-else; and this order shall not be treated as precedent in any other case as it is being passed in exercise of plenary powers under Article 142 of the Constitution of India. Thus, it is not necessary to dilate on the correctness of the judgment under challenge in the present special leave petitions, except to observe that the High Court ought not to have departed from the policy in vogue - SLP disposed off.
2022 (4) TMI 793
Direction to decide the waiver application within a stipulated period with liberty to challenge the order passed in the said proceedings - HELD THAT:- Taking into consideration the innocuous nature of the relief, the Commissioner of Customs, Kandla are directed to decide the waiver application as directed in the impugned order, within a period of ten days from today. The appellant would be at liberty to challenge the order passed by the Commissioner of Customs, Kandla in the event, it is adverse to the appellant. Appeal disposed off.
2022 (3) TMI 760
Maintainability of appeal before the High Court - appropriate forum - Claiming exemption from duty of customs on foreign going going vessel - Whether against the order passed by the CESTAT impugned before the High Court the appeal would be maintainable before the High Court under Section 130(1) of the Act or the appeal before this Court would be maintainable under Section 130E(b) of the Act? - HELD THAT:- Similar question had arisen before this Court in the case of Commissioner of Customs vs. Motorola (India) Ltd., [2019 (9) TMI 229 - SUPREME COURT]. The question involved in the said case was, whether, the assessee violated the conditions of the exemption notification by not utilising the imported materials for manufacturing of the declared final product and was, therefore, liable for payment of duty, interest and penalty. The High Court ....... + More
2022 (3) TMI 606
Maintainability of appeal - non-compliance with the pre-deposit of the amount - Section 129E of the Customs Act, 1962 - HELD THAT:- The first proviso of Section 129E of the present Section enacts a limitation on the total amount which can be demanded by way of pre-deposit. The first proviso provides that the amount required to be deposited should not exceed ₹ 10 Crores. In this regard, the law giver has purported to grant relief to an appellant. The second proviso contemplates that Section 129(e) as substituted would not apply to stay applications and appeals which are pending before the Appellate Authority prior to the commencement of the Finance Act (2) of 2014 - Substitution of a provision results in repeal of the earlier provision and its replacement by the new provision. The substitution has effected a repeal and it has re-enac....... + More
2022 (3) TMI 60
Applicability of N/N. 38 of 2002-Cus (N.T.) dated 13th June, 2002 - imported goods consisting of 1647.414 metric tonnes of crude palmolein - whether the claim of the present respondent which was admittedly not lodged before the Resolution Professional after public notices were issued under Sections 13 and 15 of the IBC could be considered at this stage? - HELD THAT:- Admittedly, the claim in respect of the demand which is the subject matter of the present proceedings was not lodged by the respondent no. 2 after public announcements were issued under Sections 13 and 15 of the IBC. As such, on the date on which the Resolution Plan was approved by the learned NCLT, all claims stood frozen, and no claim, which is not a part of the Resolution Plan, would survive. In that view of the matter, the appeals deserve to be allowed only on this ground....... + More
2022 (2) TMI 636
Jurisdiction - Additional Director General, Directorate of Revenue Intelligence can be treated as proper officer within the meaning of Section 2(34) of the Customs Act read with Section 28 of the said Act or not - HELD THAT:- Section 6 of the Customs Act which has been found to be the repository of power to appoint a person to exercise the power under Section 28, according to the petitioners, is not relevant insofar as the Additional Director General of DRI is concerned for the reason that he is actually an officer of Customs. What is more, according to the special leave petition, it is stated that he has been authorised by the Board within the meaning of Section 2(34). More importantly, however, when questioned in this regard, it is pointed out that Section 28(11) would come to the rescue of the petitioners for the reason that the Additi....... + More
2022 (2) TMI 635
Maintainability of petition before the High Court - availability of alternative remedy of statutory appeal - total lack of jurisdiction on the part of the Assessing Officer in passing the O-I-O or not - HELD THAT:- It is not in dispute that the writ petition before the High Court was against the Order-in-Original (O-I-O) passed by the Assessing Officer without availing the alternative remedy of statutory appeal. Though a specific plea was taken on behalf of Union of India not to entertain the writ petition against the O-I-O without availing the alternative statutory remedy available to the Assessing Officer by way of appeal, the High Court has not at all dealt with the same in detail. It cannot be disputed that there are no specific findings given by the High Court that the Assessing Officer who passed the O-I-O lack total jurisdiction. A....... + More
2022 (1) TMI 578
Valuation of imported goods - Rejection of transaction value - enhancement of transaction value of imported goods by 20% instead of 77% for the years 2013-14 to 2016-17 - re-determination of adjustment, in the transaction value on the basis of deductive value and computed value of the goods imported by the respondent-dealer - HELD THAT:- The contentions remain untenable because the Tribunal has dealt with the matter in meticulous details and has pointed out substantial basis for its findings that the transaction value shown by the respondent and that of the ASD cannot be treated as comparable at commercial level and quantitative level; and has also pointed out that the promotion activity was undertaken only by the respondent for which, it was earning higher discount. The Tribunal has also found that the difference gradually decreased from....... + More
2022 (1) TMI 225
Refund of Terminal Excise Duty - deemed exports - It had been asserted that TED was paid by the DTA Unit from where the goods in question were procured or supplied to the appellant for its EOU during the relevant period - whether the entities herein are entitled to refund of amount purportedly towards TED in respect of specified goods procured or supplied, as the case may be, being deemed exports and from which authority, either under applicable Foreign Trade Policy (FTP) or the 1944 Act? - Circular No.16 (RE2012/200914) dated 15.03.2013 - whether the circular is merely clarificatory regarding TED refund and exemption and the efficacy thereof or not? HELD THAT:- Going by the scheme of FTP applicable at the relevant period, it is crystal clear that EOUs were entitled to ab initio exemption from payment of Central Excise duty on g....... + More
2021 (12) TMI 297
Permissibility of Merchanting Trade Transactions - sale of PPE products by a supplier in China to a buyer in the United States - prohibition on export of PPE products through a series of notifications - genesis of the case lies in an international MTT contract which the appellant obtained to serve as an intermediary between the sale of PPE products by a supplier in China to a buyer in the United States - HELD THAT:- Adequate stocks of PPE products are critical for the healthcare system to combat the COVID-19 pandemic. The State’s aim of ensuring supplies is in furtherance of the right to life under Article 21 and the Directive Principles of State Policy mandating the State’s improvement of public health as a primary duty under Article 47. The appellant has not challenged the legitimacy of this aim of ensuring adequate PPE in I....... + More
2021 (11) TMI 73
Law for trial of the cross cases - Raid - whether the evidence recorded in a separate trial of coaccused can be read and considered by the appellate court in a criminal appeal arising out of another separate trial conducted against another accused, though for the commission of the same offence? - HELD THAT:- It is fairly well settled that each case has to be decided on its own merit and the evidence recorded in one case cannot be used in its cross case. Whatever evidence is available on the record of the case only that has to be considered. The only caution is that both the trials should be conducted simultaneously or in case of the appeal, they should be heard simultaneously - However, we are not concerned with cross-cases but are concerned with an eventuality of two separate trials for the commission of the same offence (two complaints ....... + More
2021 (10) TMI 1297
Provisional release of goods - Section 110 of the Customs Act, 1962 - HELD THAT:- The Authorities have been directed to decide the application, in accordance with the law within a period of four weeks from the date of receipt of a certified copy of the order of the High Court. The special leave petition is dismissed.