2017 (9) TMI 953 - SUPREME COURT
M/s. Prashray Overseas Pvt. Ltd. Versus Commissioner of Customs (Exports) Chennai
Levy of CVD on import of silk fabrics - the decision in the case of The Commissioner of Customs (Exports) Versus M/s. Prashray Overseas Private Limited, Customs Excise & Service Tax Appellate Tribunal 2016 (5) TMI 1106 - MADRAS HIGH COURT contested, where it was held that In cases where the exemption Notification stipulates two conditions, namely that the inputs should have suffered duty and that no CENVAT credit should have been availed, the....... + More
2017 (8) TMI 1086 - SUPREME COURT
Inspector of Customs Versus Daphira Wallang
Attempt to export Heroin through Courier - Lapse on the part of prosecution to record the information - offence punishable under Section 23(C) and 28 of NDPS Act - Blue Dart Express Office and persons booking the parcel - the decision in the case of DAPHIRA WALLANG Versus INSPECTOR OF CUSTOMS, BANGALORE 2014 (9) TMI 973 - KARNATAKA HIGH COURT contested, where it was held that The entire proceedings would come to naught, by virtue of the search an....... + More
2017 (8) TMI 1024 - SUPREME COURT
Purti Sakhar Karkhana Ltd. Versus Commissioner
Project import - denial of the benefit of N/N. 6/2002-CE dt.1.3.2002 - import of steam turbine gearbox and spares - the decision in the case of M/s. Purti Sakhar Karkhana Ltd. Versus Commissioner of Customs (Import) , Mumbai-I 2016 (11) TMI 983 - CESTAT MUMBAI contested, where it was held that we are not convinced with the appellants plea that the turbine is eligible for nil rate of duty under Sl. No. 251 of Notification No. 6/2000, read with Sl........ + More
2017 (8) TMI 1023 - SUPREME COURT
Board of Trustees for the Port of Kolkata Versus India Trident Maritime (Pvt.) Ltd.
To what extent the Kolkata Port Trust (in short KPT ) is entitled to recover demurrage charges from the respondent no. 1/writ petitioner in respect of containers in which poppy seed was imported by the respondent company from Karachi to Kolkata on route to Nepal - the decision in the case of The Board of Trustees, For the Port of Calcutta & Ors. Versus India Trident Maritime (Pvt.) Ltd. & Ors. 2016 (7) TMI 277 - CALCUTTA HIGH COURT contes....... + More
2017 (8) TMI 814 - SUPREME COURT
Saint Gobain Glass India Ltd. Versus Union of India
Interpretation of statute - meaning of the term domestic industry - Rule 2(b) of the Anti-Dumping Rules - the decision in the case of NIRMA LIMITED Versus SAINT GOBAIN GLASS INDIA LTD. 2012 (10) TMI 832 - MADRAS HIGH COURT contested - Held that - we do not consider it necessary to go into the issue(s) arising in the present Special Leave Petitions, namely, the precise meaning of the term domestic industry in Rule 2(b) of the Anti-Dumping Rules wh....... + More
2017 (8) TMI 813 - SUPREME COURT
AGC Networks Ltd. Versus Commissioner
Valuation - Technology Transfer Agreement - Whether royalty paid in terms, is a condition of sale includible in the assessable value - Rule 9(1)(c) of the Customs Valuation (Determination of Price of Imported Goods) Rules, 2008 - the decision in the case of CC, New Delhi Versus M/s Avaya Global Connect Ltd. 2016 (3) TMI 256 - CESTAT NEW DELHI , contested, where it was held that as the Supply Agreement is consistent with the Technology Transfer Ag....... + More
2017 (8) TMI 812 - SUPREME COURT
Ingram Micro India Pvt. Ltd. Versus Commissioner
Permission to withdraw the appeal - Eligibility for concessional rate of additional duty of customs in accordance with N/N. 6/2006-CE dated 1st March 2006 and N/N. 12/2012-CE dated 17th March 2012 - classification of imported goods - external hard disks classified under heading 84717030 or 84717040 of the Schedule of the Central Excise Tariff Act, 1985? - the decision in the case of Ingram Micro India Pvt. Ltd. Manoj Gupta, Manish Agarwal, Fortun....... + More
2017 (8) TMI 771 - SUPREME COURT
Kumho Petrochemicals Co. Ltd. Versus Union of India
Imposition of ADD - rubber chemicals - imported from China PR and Korea RP - N/N. 4/2016 - CUS (ADD) dated 29/1/2016 of Ministry of Finance - principles of natural justice - the decision in the case of M/s Rishiroop Polymers Pvt. Ltd. and M/s Kumho Petrochemicals Co. Ltd. Versus Union of India/DA 2016 (11) TMI 88 - CESTAT NEW DELHI contested - Held that - the decision in the above case upheld - present SLP dismissed - decided against petitioner........ + More
2017 (8) TMI 770 - SUPREME COURT
Rishiroop Polymers Pvt. Ltd. Versus Union of India
Imposition of ADD - rubber chemicals - imported from China PR and Korea RP - N/N. 4/2016 - CUS (ADD) dated 29/1/2016 of Ministry of Finance - principles of natural justice - the decision in the case of M/s Rishiroop Polymers Pvt. Ltd. and M/s Kumho Petrochemicals Co. Ltd. Versus Union of India/DA 2016 (11) TMI 88 - CESTAT NEW DELHI contested - Held that - the decision in the above case upheld - present SLP dismissed - decided against petitioner........ + More
2017 (8) TMI 684 - SUPREME COURT OF INDIA
Directorate of Revenue Intelligence Versus Pushpa Lekhumal Tolani
Import of gold and diamond jewellery items - Baggage Rules - passing through the Green Channel - Smuggling - Whether the items are personal effects and no duty is leviable on the same - whether in the present facts and circumstances of the case, the show-cause notice dated 12.12.2002 and order dated 14.08.2003 are liable to be quashed or not? - Held that - the respondent herein did not violate the provisions of Section 77 of the Act since the nec....... + More
2017 (8) TMI 683 - SUPREME COURT
Commissioner Versus Ace Designers Ltd.
Quantum of paltry amount involved in the appeal - Import - Re-import of exported goods - the decision in the case of COMMISSIONER OF CUSTOMS (APPEALS), BANGALORE Versus ACE DESIGNERS LTD. 2006 (1) TMI 424 - CESTAT, BANGALORE , contested - Held that - In view of the paltry amount involved in the matter, we decline to entertain the civil appeal. Accordingly, the civil appeal is dismissed....... + More
2017 (8) TMI 682 - SUPREME COURT
Rishiroop Polymers Pvt. Ltd. Versus Designated Authority, DGAD, MOF
Enhancement of Anti Dumping Duty - rubber chemicals known as PX13 (6 PPD) - Mid Term Review - Notification No. 92/2011-Cus. dated 20.09.2011 - imports of subject goods from PR China and Korea RP - Rule 23 of Anti Dumping Rules indicate the powers of the DA to review the need for continued imposition of any AD duty on its own initiative or upon request by any interested party - the decision in the case of M/s Rishiroop Polymers Pvt. Ltd., M/s Kumh....... + More
2017 (8) TMI 681 - SUPREME COURT
Givaudan India Pvt. Ltd. Versus Commissioner
Condonation of delay - Entitlement of exemption - benefit of N/N. 21/02-Cus., dated 1-3-02 - concessional rate of duty - the decision in the case of Giavudan Indian Pvt. Ltd. Versus Commissioner 2016 (2) TMI 947 - SUPREME COURT , contested - Held that - The review petitions are dismissed on the ground of delay as well as on merits in terms of the signed order........ + More
2017 (8) TMI 680 - SUPREME COURT
Anjani Technoplast Ltd. Versus Commissioner
Failure to make pre-deposit of 7.5 to entertain appeal - SCN issued for non-fulfilment of export obligation - the decision in the case of Anjani Technoplast Ltd. Versus The Commissioner of Customs 2015 (10) TMI 2446 - DELHI HIGH COURT , contested, where it was held that Section 35 F indicated that on and after the date of its enforcement an Assessee in appeal was required to deposit the stipulated percentage of duty and if it failed to do so, CES....... + More
2017 (8) TMI 679 - SUPREME COURT
Commissioner Versus Kushalchand & Co.
Duty demand - Import of Cocoa powder in the name of flour - the decision in the case of Commr. of Customs Mangalore Versus M/s Kushalchand & Co. 2015 (12) TMI 246 - SUPREME COURT contested - Held that - Since the impugned notice is withdrawn albeit on the ground that it is barred by limitation, the present application has become infructuous and is dismissed as such........ + More
2017 (8) TMI 348 - SUPREME COURT
Commissioner of Customs (Adjudication) , Mumbai Versus M/s R.K. International And Others
Confiscation - penalty - misdeclaration of imported goods - It was further alleged in the SCN that the importers mentioned in the Bill of Entry were mere name-lenders and not the real persons who had made the imports - Held that - there is lack of conclusive proof with regard to actual identification of ball bearings - the Revenue had failed to prove the presence of ball bearings in the two consignments covered by the aforesaid two Bill of Entrie....... + More
2017 (8) TMI 93 - SUPREME COURT
M/s Proflex Systems Versus Commissioner of Customs
Refund of SAD - N/N. 102/2007Cus dated 14.09.2007 - denial on the ground that the assessee has not paid the VAT on the imported goods i.e. coils and what is sold subsequently by the assessee and on which VAT is paid is altogether different goods i.e. roof - decision in the case of PROFLEX SYSTEMS Versus COMMISSIONER OF CUSTOMS 2017 (3) TMI 216 - GUJARAT HIGH COURT contested, where it was held that it cannot be said that what is sold by the appell....... + More
2017 (7) TMI 977 - SUPREME COURT OF INDIA
Mumbai Port Trust Versus M/s. Shri Lakshmi Steels and Ors. etc.
Detention of imported goods - demurrage and detention charges - Regulation 6(1) of the Handling of Cargo in Customs Areas Regulations, 2009 - The DRI was of the view that these consignments required 100 examination before these could be released - whether any direction could be given to the Mumbai Port Trust to waive the demurrage charges? - Held that - Neither the regulations nor the provisions of the Customs Act can impinge or in any manner aff....... + More
2017 (7) TMI 276 - SUPREME COURT
Commissioner of Customs (Export) Versus M/s. Mascot International
Anti Dumping duty - Whether Anti Dumping Duty is applicable on flat roll product of stainless steel having width between 1250 mm to 1280 mm under N/N. 14/2010-Cus., dated 20.02.2010 as amended by N/N 86/2011-Cus, dated 06.09.2011? - Held that - From the narration of facts, particularly mid term review culminating in Notification dated 06.09.2011, it becomes clear that tolerance level of 30 mm is to be taken into account. In this manner, if the wi....... + More
2017 (6) TMI 526 - SUPREME COURT OF INDIA
Union of India And Another Versus M/s. Kumho Petrochemicals Company Limited And Another
Imposition of ADD - retrospective amendment - Acrylonitrile Butadiene Rubber - import from Korea RP and Germany - sunset review - N/N. 6/2014-Customs dated January 23, 2014 - Section 9A of the CTA, 1975 - relevant date for sunset review - Whether the date of December 31, 2013 or it is January 06, 2014, which would be the relevant date for determining initiation of the sunset review? - Held that - such a sunset review is to initiate before the exp....... + More
