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Customs - Supreme Court - Case Laws

Showing 21 to 40 of 1737 Records

  • 2017 (8) TMI 682 - SUPREME COURT

    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

    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

    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

    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Versus M/s Kushalchand & Co. 2015 (12) TMI 246 - SUPREME COURT contested - Held that - Since the impugned notice is withdrawn albeit on the ground that it is barred by limitation, the present application has become infructuous and is dismissed as such........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

    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

    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

    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

    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

    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


  • 2017 (5) TMI 1237 - SUPREME COURT OF INDIA

    Maintainability of petition - Levy of anti dumping duty (ADD) - Soda Ash - the decision in the case of NIRMA LIMITED Versus UNION OF INDIA AND 6 2016 (12) TMI 899 - GUJARAT HIGH COURT contested - Held that - We do not entertain this special leave petition at this stage and leave it to the parties to agitate all issues including the maintainability/further continuance of the writ petition in the light of the subsequent notification dated 21.12.201....... + More


  • 2017 (5) TMI 83 - SUPREME COURT

    Maintainability of review petition - condonation of delay - the interlocutory application was filed eleven months after the judgment in the civil appeal - the decision in the case of Commissioner of Customs, Mumbai-I Versus M/s. Seiko Brushware India 2015 (9) TMI 458 - SUPREME COURT sought to be reviewed - Held that - when interlocutory application was filed first and thereafter the review, delay because of that reason could have been condoned. H....... + More


  • 2017 (4) TMI 881 - SUPREME COURT

    Appellate Jurisdiction - maintainability of appeal - levy of anti-dumping duty (ADD) upon the import of graphite electrodes - Held that - There was a power of suo motu revision with the Board as well as a revisional jurisdiction to be exercised on an application by an aggrieved person. The Central Government under Section 131 (originally enacted) and under Section 129DD (Substituted by Act 21 of 1984) was also vested with a revisional jurisdictio....... + More


  • 2017 (4) TMI 880 - SUPREME COURT

    Imposition of penalty - section 130 of CA, 1962 - mens rea - the decision in the case of M/s Kunal Travel (Cargo) Versus Commissioner of Customs & Central Excise 2016 (12) TMI 521 - ALLAHABAD HIGH COURT contested where there was a deliberate strategy to keep the basmati rice in the front of container in order to avoid the detection of the non-basmati rice which was sought to be taken out surreptitiously, and penalty was justified - Held that ....... + More


  • 2017 (4) TMI 635 - SUPREME COURT OF INDIA

    Classification of Imaging Plates, IP Cassettes and FCR Capsula - benefit of N/N. 21/2002 dated 01.03.2002 - Held that - the learned Tribunal seems to have found a case which was not even urged by any of the parties before it, namely, that Imaging Plates and IP Cassettes merit classification under Chapter 37 - the order of the learned Tribunal should be interfered with and the matter be remitted for a decision de novo - matter on remand........ + More


  • 2017 (4) TMI 81 - SUPREME COURT

    Fraudulent claims of duty drawbacks - Mis declaration of goods - Held that - the decision in the case of M/s Contessa Commercial Co. (P) Limited Versus Commissioner of Customs (Preventive) Customs House, Central Revenue Building, the Mall, Amritsar 2014 (11) TMI 298 - PUNJAB AND HARYANA HIGH COURT contested - SLP dismissed........ + More


  • 2017 (4) TMI 80 - SUPREME COURT

    Admissibility of CVD exemption on imported goods - import of silk yarn, silk fabrics - Benefit of N/N. 30/2004-CE dt. 9.7.2004 - the decision in the case of CC Chennai (Seaport-Export) and Enterprises International Ltd. Versus Sun Star International and Others 2015 (8) TMI 191 - CESTAT CHENNAI contested - appeal dismissed........ + More


  • 2017 (3) TMI 488 - SUPREME COURT

    Benefit of N/N. 21/20102- Cus - denial on the ground that the goods which were imported are Used Rails in the guise of Heavy Material Scrap - Held that - the respondents themselves accepted that what was in fact imported was used Rails and not Heavy Material Scrap. The respondents even went to the extent of admitting the mis-declaration of the goods as Heavy Material Scrap - the findings of the Tribunal in the impugned order treating, the goods a....... + More


  • 2017 (3) TMI 280 - SUPREME COURT

    Remission of demurrage charges - consignment shipped on CAD Basis - non-clearance of the goods - the question regarding the liability of the appellant to pay the demurrage was never raised before the High Court nor did the High Court consider that question - Held that - though the question was not raised before the High Court, the appellant need not be barred from raising this question before us because it is a pure and substantial question of la....... + More


  • 2017 (2) TMI 1256 - SUPREME COURT

    100 EOU - requirement to achieve positive net foreign exchange (NFE) during every block of five years of its existence - the decision in the case of M/s. Padmavati Impex Pvt Ltd Versus Union of India 2016 (9) TMI 525 - GUJARAT HIGH COURT contested, where it was held that the computation of NFE would be financial year wise and which would be the beginning of the financial year following the year under which the manufacturing activity commences. Un....... + More


  • 2017 (2) TMI 1244 - SUPREME COURT

    Delay in filing appeal - the decision in the case of COMMISSIONER OF CUSTOMS (IMPORT) Versus WILHELM TEXTILES INDIA PVT. LTD. 2016 (9) TMI 1370 - DELHI HIGH COURT contested - when the earlier order passed by the High Court of Delhi was challenged before this Court, it had dismissed the special leave petition on the ground of delay, keeping the question of law open - Held that - issue notice on the special leave petition, as also on the prayer for....... + More


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