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Customs - Supreme Court - Case Laws

Showing 81 to 100 of 1795 Records

  • 2017 (2) TMI 294

    Import of rigs for repair and reexport - non filing of Import General Manifest of the towing rigs - Confiscation of goods - foreign going vessel - imposition of redemption fine and penalty - benefit of N/N. 153/94-Cus - whether foreign going vessels cease to be so when they enter into Indian territorial waters only for repairs? - goods for the purposes of Section 46(1) of the Act - Held that - the vessel was in operation and primarily used within....... + More


  • 2017 (1) TMI 1515

    Delay condoned - there are no material to interfere with the proceedings - the decisions are upheld - appeal dismissed........ + More


  • 2017 (1) TMI 1468

    Delivery of documents seized by respondents - the case of petitioner is that at present, he has received total 192 files and 16 files are still with them and due to the aforesaid, he is not in a position to file his reply to the show cause notice or appear before the appropriate authority - the decision in the case of Jiji Industries Ltd. Versus Union of India 2016 (7) TMI 1274 - MADHYA PRADESH HIGH COURT contested, where it was held that no case....... + More


  • 2017 (1) TMI 478

    Levy of CVD on import of silk fabrics - the matter is squarely covered by the judgment of this Court passed in Civil Appeal NO. 9440 of 2003 titled as M/s. SRF Ltd. vs. Commissioner of Customs, Chennai . The High Court in the impugned judgment has been mainly influenced by the fact that review petition was filed by the Revenue in the said judgment in which notice was issued - the decision in the case of The Commissioner of Customs (Exports) Versu....... + More


  • 2017 (1) TMI 477

    Classification of import of Multimedia Speakers - the decision in the case of Logic India Trading Co Versus Commissioner of Customs 2016 (3) TMI 5 - CESTAT BANGALORE referred - Held that - We find no reason to interfere with the impugned judgment - delay condoned - appeal dismissed........ + More


  • 2017 (1) TMI 476

    Review petition - the decision in the case of Andhra Sugars Ltd. Versus Commissioner 2016 (1) TMI 761 - SUPREME COURT referred - Held that - Despite time granted by learned Chamber Judge vide order dated 27-4-2016, learned counsel for the petitioner has not taken any steps to pay deficit Court fee - review petition dismissed for non-prosecution........ + More


  • 2017 (1) TMI 475

    Valuation - Import of Oracle packaged software - the decision in the case of Shri Atul Kaushik, Shri Krishan Dhawan, M/s. Oracle India Pvt. Ltd. Versus C.C. (Export) , New Delhi 2015 (9) TMI 317 - CESTAT NEW DELHI - Held that - delay condoned - appeal dismissed - decided against appellant........ + More


  • 2017 (1) TMI 474

    Undue benefit of Target Plus Scheme (TPS) - the decision in the case of CC (II) Airport Special Cargo, Mumbai And Others Versus Shri Samir Vora And Others 2015 (9) TMI 1370 - CESTAT MUMBAI contested - Held that - We see no reason to interfere with the orders passed by the Customs, Excise and Service Tax Appellate Tribunal - appeal dismissed - decided against appellant........ + More


  • 2017 (1) TMI 473

    Waiver of pre-deposit - Violation of notification No.20/99-Cus and 16/2000 - the decision in the case of 2015 (9) TMI 818 - CESTAT CHENNAI contested - Held that - no coercive steps shall be taken for realization of the dues as per the judgment of the adjudicating authority, subject to the petitioner paying 75 per cent of the principal amount. If any amount has been deposited or paid earlier, the same shall be adjusted - imposed penalty is stayed ....... + More


  • 2017 (1) TMI 409

    Duty demanded on waste & rejects cleared in the DTA & on inputs used in mfg. of those waste - the decision in the case of COMMISSIONER OF C. EX., SURAT-Il Versus SPECIAL PROJECT FINANCE (I) P. LTD 2008 (1) TMI 152 - CESTAT, AHMEDABAD contested - Held that - reliance placed in the judgment in the case of M/s. Virlon Textile Mills Ltd. v. Commissioner of Central Excise, Bombay 2007 (4) TMI 6 - SUPREME COURT OF INDIA , and appeal dismissed -....... + More


  • 2017 (1) TMI 408

    Bail - Anticipatory bail - the case of SANGIT KRISHNA KUMAR AGRAWAL Versus UNION OF INDIA 2007 (2) TMI 230 - BOMBAY HIGH COURT referred - Held that - This Court, while entertaining the special leave petition and while granting leave in the matter, did not grant any interim relief to the appellant - no justification found to entertain the present appeal - appeal dismissed - decided against appellant........ + More


  • 2017 (1) TMI 406

    Valuation - Transaction value - the decision in the case of THERMON HEAT TRACERS LTD. Versus COMMISSIONER OF CUSTOMS, MUMBAI 2006 (2) TMI 315 - CESTAT, MUMBAI contested - Held that - the issue involved in these appeals is squarely covered by the judgment of this Court in the case of Commissioner of Customs, Ahmedabad v. Essar Steel Limited 2015 (4) TMI 486 - SUPREME COURT - appeal dismissed - decided against appellant........ + More


  • 2017 (1) TMI 402

    Duty Entitlement Pass Book (DEPB) scheme - transfer of licences - Held that - decision in the case of Commissioner of Customs, Amritsar v. Ajay Kumar & Co. 2009 (5) TMI 20 - SUPREME COURT referred - appeal dismissed - decided against appellant........ + More


  • 2016 (12) TMI 266

    Refund of customs duty paid - short shipped goods - time bar - Held that - decision in the case of Vedanta Ltd. Versus Commissioner of Customs (Port) 2016 (5) TMI 437 - CALCUTTA HIGH COURT contested - the provision of Section 27 of the Customs Act would clearly not apply to the present case on its plain language - the respondent should refund the excess customs duty paid within a period of four weeks - petition allowed - decided in favor of petit....... + More


  • 2016 (12) TMI 139

    Deposit of the amount directed by the Division Bench with interest at the rate of 12% per annum before the Tribunal within a period of eight weeks from today. If the amount is not deposited before the Tribunal within a period of eight weeks, the petition shall stand dismissed without further reference to the Court - However, if the amount is deposited, the Tribunal may consider the matter on merits. - the decision in the case of M/s. Picasso Over....... + More


  • 2016 (11) TMI 1431

    Seeking quash of letter dated June 18, 2013 and declaration that the condition Nos.34(b) and 34(c) of the notification No.12 of 2012, was satisfied by the petitioner while importing - Import of gold dore bar - goods are to be imported in accordance with the packaging list issued by the mining company by whom they are produced - the decision in the case of The Chairman Central Board of Excise And Customs, Commissioner of Customs Versus M/s. Rajesh....... + More


  • 2016 (11) TMI 613

    Valuation of goods - Related person - the decision in the case of Ansaldo STS Transportation Systems India Pvt. Ltd. Versus Commissioner of Customs, Chennai 2015 (11) TMI 445 - CESTAT CHENNAI contested - Held that - We see no reason to interfere with the impugned order passed by Customs, Excise & Service Tax Appellate Tribunal, Chennai - The civil appeal is accordingly dismissed. ....... + More


  • 2016 (11) TMI 501

    DEPB Scheme - the case of M/s Shri Rolex Rings Pvt. Ltd., Shri Manesh Madeka Versus Commissioner of Customs, Kandla 2015 (11) TMI 446 - CESTAT AHMEDABAD contested - no reason to interfere with the impugned judgment - appeal dismissed. ....... + More


  • 2016 (11) TMI 500

    Refund of Special additional customs duty (SAD) - limitation bar - the decision in the case of Sony India Pvt. Ltd. Versus The Commissioner of Customs 2014 (4) TMI 870 - DELHI HIGH COURT contested - SLP dismissed on ground of limitation. ....... + More


  • 2016 (11) TMI 499

    Offense of smuggling - Import of prohibited / restricted goods - Levy of penalty - the decision in the case of Mahender Jain, Gopal Dokania, Anup Singh, Arun Dokania, Sanjeev Jain, Nitesh Kumar Kedia, Anudeep Singh Versus The Commissioner of Customs (Import And General) And Others 2015 (3) TMI 1037 - DELHI HIGH COURT contested - SLP dismissed. ....... + More


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