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Customs - Supreme Court - Case Laws

Showing 81 to 100 of 1735 Records

  • 2016 (7) TMI 1383 - SUPREME COURT

    Commissioner Versus Coastal Energy Pvt. Ltd.

    Condonation of delay of 311 days in filing appeal - the decision in the case of M/s COASTAL ENERGY PVT LTD AND OTHERS Versus COMMISSIONER OF CUSTOMS, CENTRAL EXCISE AND SERVICE TAX 2014 (8) TMI 246 - CESTAT BANGALORE contested - Held that - There is a delay of 311 days in filing the appeal for which no proper explanation is given by the learned counsel for the appellant - delay cannot be condoned - COD Application dismissed....... + More


  • 2016 (7) TMI 1381 - SUPREME COURT

    Commissioner Versus SRF Ltd.

    Import of Nylon Filament Yarn - Denial of Exemption form CVD under Notification No. 6/2002-CE dated 01.03.2002 - the decision in the case of M/s SRF Ltd., M/s ITC Ltd Versus Commissioner of Customs, Chennai, Commissioner of Customs (Import And General) , New Delhi 2015 (4) TMI 561 - SUPREME COURT contested, where it was held that appellants were entitled to exemption from payment of CVD in terms of Notification No. 6/02 - Held that - there are no....... + More


  • 2016 (7) TMI 1379 - SUPREME COURT

    DJP International Versus Commissioner

    Valuation - Misdeclaration - Undervaluation - violation of the principles of natural justice - decision in the case of M/s DJP International Versus C.C. (ICD) , New Delhi 2015 (10) TMI 496 - CESTAT NEW DELHI contested, where it was held that Proprietor of the appellant having admitted to the valuation and having forgone the requirement of a show cause notice or personal hearing. It is pertinent to mention here that the said voluntary statement of....... + More


  • 2016 (7) TMI 1273 - SUPREME COURT

    JSW Steel Limited Versus Commissioner

    Imposition of penalty - the decision in the case of Commissioner of Cus., Mangalore Versus Jindal Vijayanagar Steel Ltd. 2011 (8) TMI 1261 - KARNATAKA HIGH COURT referred, where it was held that payment of differential duty made by the assessee before or after issuance of show cause notice does not alter liability for penalty and the imposition of penalty is mandatory if the conditions are satisfied - Held that - there is no error in the impugned....... + More


  • 2016 (7) TMI 1228 - SUPREME COURT

    M/s. KUMHO PETROCHEMICALS CO. LTD. AND ANR. Versus DESIGNATED AUTHORITY AND ORS.

    Computation of actual cost of 4 ADPA Imposition of ADD Held that - We are not inclined to interfere with the impugned orders 2015 (9) TMI 715 - CESTAT DELHI wherein held cost of production of both 4ADPA and 6PPD was affected by non-market considerations In such scenario, Authority rightly rejected export price for 4ADPA as not reliable Act and Rules, envisage determination of normal value, which reflects true cost of production. - Liberty is gran....... + More


  • 2016 (7) TMI 1063 - SUPREME COURT

    Amin Merchant Versus Chairman, Central Board of Excise & Revenue & Others

    Effective Rate of duty - Import of Compound alcoholic preparations of a kind used for the manufacture of beverages - the grievance of the appellant is that the rate which has been prescribed for goods falling under Tariff Sub-Heading 2208.10 is higher than that was authorized in the Budget Proposals during financial years 1993-94 and 1994-95. The appellant took recourse to the provisions of the Right to Information Act in order to procure relevan....... + More


  • 2016 (6) TMI 567 - SUPREME COURT

    M/s SI2 Micro Systems Ltd. Etc. Versus Commissioner of Central Excise & Customs, Bangalore

    Import of machines for chip placing - Under-valuation of machines - Demand of duty and confiscation of machines - appellant had made payment of US 1,03,000 towards the cost of these machines to M/s SMART in December, 2004 when started earning profita - Held that - it is clear from the observations of the CESTAT that the point was not urged before the Commissioner is palpably wrong. We may record that though no evidence is produced in these procee....... + More


  • 2016 (6) TMI 143 - SUPREME COURT

    Commnr. of Cent. Excise & Customs, Hyd Versus M/s. Bakelite Hylam Ltd.

    Leviability of Custom duty - High Court refused to interfere with the findings of the Tribunal that goods which were totally unsuitable and rejected as waste were received by the manufacturer and put to use including those damaged during transit and therefore on the damaged goods, which could not be put to any further use, no custom duty was payable - Apex Court dismissed the appeal being bereft of any merit....... + More


  • 2016 (5) TMI 1406 - SUPREME COURT

    C Oil EXIM Ltd. Versus Union of India

    Detention of property - property in the nature of a factory with plant and machinery - order of attachment - recovery of outstanding dues of the Customs Department - liability of last owner - the decision in the case of C OIL EXIM LTD. Versus UNION OF INDIA 2015 (9) TMI 1594 - GUJARAT HIGH COURT contested, where it was held that The subsequent owner had agreed to discharge the dues of the erstwhile owner, the question whether it was the property ....... + More


  • 2016 (5) TMI 1115 - SUPREME COURT

    Commr. Of Customs, Chennai Versus M/s Celetronix India Pvt. Ltd.

    Classification - Whether the goods to be classified as Compact Media Centre or K-Yan Computer Systems - Tribunal categorizes the goods as K-Yan Computer Systems - Apex Court viewed that the Tribunal s decision was based on cogent material and does not call for any interference - Apex Court dismissed the revenue s appeal....... + More


  • 2016 (5) TMI 557 - SUPREME COURT

    Shell Exports (Kandla) Versus Union of India & Another

    Entitlement of benefit under Notification No. 07/2002-2007 dated 05.06.2002 - DEPB benefit in lieu of drawback claimed - Supplies from DTA to SEZ units - Held that - by reproducing the language of Notification dated 05.06.2002, it uses the expression that the Central Government hereby amends/corrects the Export and Import Policy 2002-2007. Thus it is, clear that insofar as the amendment is concerned, that was made effective by the issuance of thi....... + More


  • 2016 (5) TMI 552 - SUPREME COURT

    Commissioner Versus Bharat Petroleum Corporation Ltd.

    Valuation - Determination of transactional value - Provisional assessmet - Unjust enrichment - Whether duty liability has to be determined on the basis of transaction value paid or payable for the supply of goods or the duty liability should be determined on the basis of the shore tank receipt quantity - Tribunal held that when the rate of duty is ad valorem and payment is made for the bill of lading quantity without any adjustment in value for t....... + More


  • 2016 (5) TMI 551 - SUPREME COURT

    Mohammad Nazim Versus Union of India

    Entitlement for bail - Recovery of gold - Clubbing as regards to recovery in the past - High Court held that the clubbing of total quantity of gold is permitted to find out whether the offence is bailable or non-bailable. If the total value, after clubbing, comes to more than ₹ 1 crore, it does not remain the bailable offence reported in 2015 (7) TMI 1093 - RAJASTHAN HIGH COURT - Customs - Apex Court dismissed the special leave petition....... + More


  • 2016 (5) TMI 504 - SUPREME COURT

    The Commissioner of Customs, Kochi & Others Versus M/s Covai Raja Metals (India) Pvt. Ltd.

    Import of construction sand - Writ jurisdiction of High Court - entire sand has been released pursuant to the order passed by the High Court. Whether the Plant Quarantine Order is applicable or not, or whether all the legislations that the Division Bench said are applicable or not should not have been gone into by the High Court in exercise of jurisdiction under Article 226 of the Constitution of India. - Be that as it may, as there is no fresh i....... + More


  • 2016 (5) TMI 503 - SUPREME COURT

    Rameshwar Sharma Versus Director of Revenue Intelligence

    Cancellation of bail - appellant herein, who is an under-trial, in criminal case registered against the appellant and others under Sections 132 and 135 of the Customs Act - Held that - when the appellant had not violated any of the bail conditions, allowing the application for cancellation of bail after one year and three months, may not be appropriate. - even otherwise it would be a fit case for grant of bail to the appellant at this stage. - We....... + More


  • 2016 (5) TMI 500 - SUPREME COURT

    Union of India Versus Mohanlal

    Procedure for search, disposal or destruction of the narcotics and the remedial steps that need to be taken to plug the loopholes, if any. - Apex Court issued the directions as - (1) No sooner the seizure of any Narcotic Drugs and Psychotropic and Controlled Substances and Conveyances is effected, the same shall be forwarded to the officer-in-charge of the nearest police station or to the officer empowered under Section 53 of the Act. The officer....... + More


  • 2016 (5) TMI 436 - SUPREME COURT

    Ram Gopal Kudal Versus Additional Commissioner

    Seeking withdrawal of special leave petition - Misuse of Advance license Goods diverted to domestic market - High Court held that even though personal hearing was granted twice to appellant, appellant did not appear before Authorities, hence no error found in order of Tribunal ordering pre-deposit. Adjudicating Authority has considered involvement of appellant in illegal import of goods by indulging in act of misusing advance licence and evading ....... + More


  • 2016 (5) TMI 389 - SUPREME COURT

    Ashish Kumar Chaurasia Versus Commissioner

    Levy of penalty - Seizure of silver - Smuggling of goods - High Court held that the appellants have completely failed to prove that the seized silver was not smuggled goods, therefore liable to be levy of penalty and confiscation of goods on the ground of improper importation of silver reported in 2015 (11) TMI 592 - ALLAHABAD HIGH COURT - Apex Court dismissed the special leave petition....... + More


  • 2016 (5) TMI 388 - SUPREME COURT

    Hindustan Lever Ltd. Versus Designated Authority

    Anti-dumping duty on caustic soda (sodium hydroxide) - Inclusion of sale price of chlorine in determining the cost of production of caustic soda - Tribunal held that the cost of production of caustic soda comes to almost same as has been adopted by DA by taking sale price of Chlorine into consideration. Therefore, in the absence of any discrimination made by the DA for arriving at the cost of production in respect of foreign manufacturers and dom....... + More


  • 2016 (5) TMI 387 - SUPREME COURT

    Dhampur Sugar Mills Ltd. Versus Commissioner

    Impoundation and confiscation of goods - Export of 2496MT sugar - Export Release Orders not obtained - export obligation under Advance Authorization scheme - Imposition of penalty - High Court held that appellant has violated the provisions of Customs Act, in exporting sugar without there being any Export Release Order and tribunal has been more-than fair in reducing the penalty to nearly 1/10 of the original penalty results in no scope of the pe....... + More


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