2018 (9) TMI 939
Effective alternative remedy - Misuse of Tariff Rate Quota Scheme in the import of popcorn maize by M/s.Haji Sattar & Sons, Chennai - Section 129 A(1) of the Customs Act, 1962 - Held that - We are not inclined to interfere with the impugned judgment - SLP dismissed.
2018 (9) TMI 400
Refund of SAD - N/N. 102/2007-CUS dated 14th September, 2007 - whether limitation period specified under Section 27 of the Act would apply to claims for refund made under the notification of 2007? - Held that - Issue notice on the special leave petition, as also on the prayer for interim relief - Tag with SLP (C) No. 1507/2017.
2018 (9) TMI 273
Classification of imported goods - HP Slate 6 Voice Tab - Held that - The appeal is dismissed on the ground of delay as well as on merits leaving the question of law open in terms of the signed order.
2018 (8) TMI 571
Misdeclaration of value and description of imported goods - Held that - No ground is made out to entertain this appeal - Appeal dismissed.
2018 (8) TMI 570
Classification of imported goods - projectors of a kind which are principally used in an Automatic Data Processing System - Held that - Delay condoned - No ground is made out for our interference with the impugned judgment - appeal dismissed.
2018 (8) TMI 434
Refund of deposits made by respondents - Revenue has not proceeded with the adjudication of the said show cause notices - Held that - When these matters are pending for the last almost 10 years and no adjudication has taken place, it may not be appro....... + More
2018 (8) TMI 291
Safeguard duty - N/N. 4/2012-Cus (SG) dt. 05.10.2012 - imported Carbon Black N 330 - Held that - Appeals admitted - Proceedings in pursuance to the impugned order shall remain stayed until further orders.
2018 (8) TMI 290
Valuation - re-determination of value by the Original Authority - mutuality of interest - Held that - Issue notice on civil appeal as well as on application for stay.
2018 (8) TMI 49
Entitlement to Demurrage charges - effect of subsequent development i.e. clarification dated 14th May, 1996 - Held that - No mala fide intent or any extraneous reasons/ grounds can be attributed to the Revenue in detaining and refusing to clear the goods of the importer(s). Rather, the actions of the Revenue were prompted by what we consider to be a possible understanding of the provisions of the Notification in force i.e. Notification No.104/95 ....... + More
2018 (7) TMI 1826
Interpretation of tax exemption Notification / statutory provision - applicability in case of ambiguity - correctness of the ratio in Sun Export Corporation, Bombay v. Collector of Customs, Bombay 1997 (7) TMI 117 - SUPREME COURT OF INDIA - Held that - It is the law that any ambiguity in a taxing statute should enure to the benefit of the subject/assessee, but any ambiguity in the exemption clause of exemption notification must be conferred in fa....... + More
2018 (7) TMI 1656
Imposition of Safeguard Duty - N/N. 71/2009 dated 19.6.2009 - Held that - No case for review of order in the case of M/S P.G. FOILS LTD. VERSUS COMMISSIONER OF CUSTOMS (FOR ADMISSION) 2018 (7) TMI 796 - SUPREME COURT OF INDIA is made out - Review petition dismissed.
2018 (7) TMI 1650
Provisional release of goods - Jurisdiction - Held that - In view of the admitted position that pursuant to the impugned order, the customs authorities have already passed an order, this special leave petition has become infructuous - The special leave petition is accordingly dismissed as having become infructuous.
2018 (7) TMI 1649
Benefit of N/N. 21/2002-Cus. dated 01.03.2002 - misdeclaration of goods - Crossslinkable Polyethylene Compounds - Held that - There is no merit in this appeal - Admission is refused and the civil appeal is, accordingly, dismissed.
2018 (7) TMI 1648
Recovery of erroneous refund - Benefit of N/N. 133/ 85 dated 19.04.1985 - Captive consumption - Held that - The special leave petition is dismissed both on the ground of delay as well as on merits.
2018 (7) TMI 1579
Refund claim - Held that - The appellant shall furnish bond in terms of directions passed by the Customs, Excise & Service Tax Appellate Tribunal in its order dated 13.04.2018 - appeal disposed off. - Permission sought to withdraw petition - Held that - Permission granted - The writ petition stands dismissed as withdrawn.
2018 (7) TMI 1578
Valuation - import of goods - inclusion of expenditure on advertisement and promotion - Held that - Learned senior counsel appearing for the appellant states that the duty amount has already been paid - The penalty is stayed, in the meantime.
2018 (7) TMI 1577
Benefit of concessional rate of duty - imported Ethylene Vinyl Acetate - N/N. 21/2002 dated 01.03.2002 (Sl. No.494) amended by N/N. 11/2006 dated 01.03.2006 - Held that - There is no merit in the present appeal - Admission is refused and the civil appeal is, accordingly, dismissed.
2018 (7) TMI 1505
Classification of imported goods - 9.3 Meter Compact Cassegrain Antenna Sub-system - Model 9.3 KPK - Held that - There is no merit in this appeal, which is hereby dismissed.
2018 (7) TMI 1500
The order dated 23.05.2017 of the High Court has spent its force inasmuch as pursuant thereto the learned Commissioner (Customs) has passed an order dated 28.06.2017 - Petitioner may, if so advised, challenge the said order of the Commissioner - SLP is dismissed.
2018 (7) TMI 1499
Revocation of CHA licence - time limit under Regulation 22 of the CHALR for issuance of an SCN - Held that - There is no merit in this appeal - Admission is refused and the civil appeal is, accordingly, dismissed.
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