2018 (3) TMI 1150
Recovery of duty - import of Low Ash Matellurgical Coke claiming the benefit of certain advance licences allegedly purchased by the respondent Company - only submission made by the learned counsel for the appellants is that when such an application under Section 130A seeking a reference is made, the High Court is mandatorily obliged to call for a statement from the Tribunal before deciding the application - Held that - We do not find anything in ....... + More
2018 (3) TMI 460
Pre-deposit - the amount that was required to be deposited by the appellant before the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench at Mumbai for non compliance of which the appeal filed by the appellant has been dismissed by the learned Tribunal by order dated 06.04.2015, which dismissal has been affirmed by the High Court in further appeal by order dated 07.08.2017 - the decision in the case of M/s. KCF Impex Pvt. Ltd........ + More
2018 (2) TMI 1427
Stay of the reimbursement of the amount that would be due pursuant to the impugned order - the decision in the case of M/s. Wipro GE Healthcare Private Limited Versus Union of India, Development Commissioner Cochin Special Economic Zone (CSEZ) , The Director, Software Technology Parks of India, Department of Electronics and Information Technology, Director General of Foreign Trade, Deputy Director General of Foreign Trade 2017 (8) TMI 432 - KARNA....... + More
2018 (2) TMI 854
Condonation of delay in filing appeal - Refund claim - the decision in the case of MRF Ltd. Versus Commissioner of Customs, Chennai 2017 (5) TMI 1324 - CESTAT CHENNAI contested - Held that - Delay of 174 days in filing the appeal is condoned subject to payment of costs of ₹ 2,00,000/- to be deposited by the petitioner with the Cancer Institute (WIA), Adyar, Chennai, Tamilnadu within four weeks........ + More
2018 (1) TMI 33
Confiscation - redemption fine - penalty - Whether the Tribunal was justified in holding that a case for penalty/confiscation under Sections 111 and 112 of the Customs Act is made out on the facts brought on record by the Revenue? - the decision in the case of Well Weave Fabrics Pvt. Ltd. Versus Commissioner 2017 (3) TMI 1589 - RAJASTHAN HIGH COURT contested, where it was held that the Department has failed to establish that the finding which has....... + More
2017 (12) TMI 1517
Classification of goods - Exemption Notification No. 23/98-Cus. - Piston Ring Set imported by the respondents herein for use as components/parts of engines of Shakti Power Tillers - the decision in the case of COMMR. OF CUS. (I), MUMBAI Versus LA-CAST METALS & COMPONENTS PVT. LTD. 2005 (12) TMI 509 - CESTAT, MUMBAI contested, where it was held that Tillers rightly classified under Chapter heading 84.32 - Held that - The judgment impugned does....... + More
2017 (12) TMI 107
Misdeclaraion of imported goods - According to the Revenue, the goods were to be graded only as Grade A and AA whereas the assessee had graded the goods under the grades A, B and C - Section 130E(b) of the Customs Act, 1962 - Held that - Insofar as grading is concerned, apart from the letter dated 22.12.2000 of the Board of Foreign Trade, Ministry of Economic Affairs, Taiwan confirming that grades B, C and D also exist, what was available on reco....... + More
2017 (11) TMI 1490
Stay of the reimbursement of the amount - the decision in the case of The Development Commissioner, MEPZ, Special Economic Zone & HEOUs, The Director General of Foreign Trade (DGFT) , The Secretary, Ministry of Commerce and Industry Versus M/s. Hospira Health Care India Pvt. Ltd. 2017 (7) TMI 786 - MADRAS HIGH COURT contested - Held that - The amount is not yet quantified - we are not inclined to stay the operation of the impugned order - dec....... + More
2017 (11) TMI 1193
Revocation of CHA License - the decision in the case of Commissioner of Customs Versus M/s Naresh Kumar Meena 2017 (11) TMI 1159 - RAJASTHAN HIGH COURT contested, where it was held that The view taken by the Tribunal is required to be reversed in view of the licence which was granted by the competent authority to particular person with a particular purpose to be utilized by the same in sub-delegation to any person is required to be deprecated - H....... + More
2017 (11) TMI 53
Release of seized goods - imported goods, copper concentrate - hazardous waste or not - Held that - the order of the Adjudicating Authority that the samples from the consignments dated 24.12.2001 and 24.01.2002 are hazardous waste and not Copper Concentrate is open to serious doubt, the benefit of which must go in favour of the importer in the light of the totality of the materials on record - appeal of Revenue dismissed. - The subject goods have....... + More
2017 (10) TMI 1281
In view of the findings recorded by the learned Customs, Excise and Service Tax Appellate Tribunal and the O.M. dated 05.06.2013 of the Ministry of Communications and Information Technology, we find no ground to interfere - appeal dismissed........ + More
2017 (9) TMI 953
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
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
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
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
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
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
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
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
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
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