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Showing 61 to 80 of 1795 Records

  • 2017 (7) TMI 1118

    100% EOU - Imposition of penalties on individuals where the main appellant has admitted the diversion of goods - the decision in the case of M/s Skyron Overseas Industries Ltd. Versus The Commissioner C&CE., Surat I 2014 (11) TMI 569 - CESTAT AHMEDABAD contested - Held that - the decision in the above case upheld - judgment impugned does not warrant any interference - appeal dismissed........ + More

  • 2017 (7) TMI 977

    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 af....... + More

  • 2017 (7) TMI 276

    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

    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

    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

    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

    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

    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

    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

    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

    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

    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

    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

    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. U....... + More

  • 2017 (2) TMI 1244

    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

  • 2017 (2) TMI 1229

    Claim of refund of excess CVD paid on import of mobile handsets including cellular phones - mobile handsets including cellular phones - the decision in the case of YU Televentures Pvt. Ltd. Versus Union Of India & Ors 2016 (8) TMI 184 - DELHI HIGH COURT contested - Held that - the decision in the above case upheld - we do not see any reason to grant any interim relief in favour of the petitioner - petition dismissed........ + More

  • 2017 (2) TMI 1057

    Detention order - Held that - even on the basis of preponderance of probability the allegation of import of Ball Bearings in the guise of Borax Decahydrate in the past consignments is not established and that all allegations leveled against Shri Pradeep Ambre are baseless and unfounded - the detention order dated 11th August, 2005, was even otherwise improper and unjustified in view of the factual position - petition allowed - decided in favor of....... + More

  • 2017 (2) TMI 924

    Locus of the respondent to file the writ petition before the Delhi High Court - Levy of Anti-dumping Duty on USB Flash Drives - validity of investigation and findings of the Designated Authority (DA) - Sub section (5) of Section 9A of the Customs Tariff Act, 1975 - the decision in the case Sandisk International Ltd. Versus The Designated Authority & Ors. 2015 (9) TMI 402 - DELHI HIGH COURT , contested upon - Held that - the respondent - M/s S....... + More

  • 2017 (2) TMI 815

    Demurrage charges - release of goods on payment of demurrage charges - Held that - the appeal is pending before this Court for about 8 years, we deem it appropriate to direct the respondent to release the goods in question to the petitioner subject to the condition the petitioner gives a bank guarantee for an amount of ₹ 10 lakhs within a period of three weeks - appeal disposed off........ + More

  • 2017 (2) TMI 471

    Narcotics laboratories - Re-testing provisions - it is imperative to define re-testing rights, if at all, as an amalgamation of the above-stated factors. Further, in light of Section 52-A of the NDPS Act, which permits swift disposal of some hazardous substances, the time frame within which any application for re-testing may be permitted ought to be strictly defined. - Decision in the matter of Thana Singh Vs. Central Bureau of Narcotics 2013 (1)....... + More

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