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Customs - Supreme Court - Case Laws

Showing 81 to 100 of 1752 Records

  • 2016 (8) TMI 1313

    Maintainability of appeal - the Division Bench has opined that there had been no full disclosure by the assessee. Mr. Bagaria would seriously oppose the same by submitting that the entire facts and figures were departmentally scrutinized and it was found that there had been full disclosure - Held that - it is a fit case where the judgment and order passed by the High Court and the order passed by the Settlement Commission should be set aside, sub....... + More


  • 2016 (8) TMI 1294

    Pre-deposit - 1% of penalty - petitioner pointed out that in another proceedings arising out of the same chain of transactions, where, Tribunal had required the petitioner to deposit ₹ 1 lac by way of pre-deposit looking to his status as an employee - The decision in the case of Chhaganlal Arun Versus Union Of India 2016 (4) TMI 1283 - GUJARAT HIGH COURT contested, where it was held that looking to his position as an employee, we modify the....... + More


  • 2016 (8) TMI 1181

    Proper officer - Jurisdiction to issue SCN - the decision in the case of M/s Mangali Impex Ltd., M/s Pace International And Others Versus Union of India And Others 2016 (5) TMI 225 - DELHI HIGH COURT referred - Held that - Exemption from filing c/c of the impugned judgment and permission to file synopsis and list of dates granted........ + More


  • 2016 (8) TMI 397

    Period of limitation - violation of actual user condition - Import of crude palm oil (non-edible grade) - not used in the manufacture of Industrial Fatty Acid but for manufacturing the refined edible oil - entitlement to avail benefit - Notification No. 21/2002-Cus dated 01.03.2002 read with Notification No. 66/2004-Cus dated 09.07.2004 - Held that - crude palm oil which was imported was used for making edible products like refined oil/Vanaspati........ + More


  • 2016 (7) TMI 1383

    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

    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

    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

    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

    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

    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

    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

    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 1436

    enefits of original license by legal heirs of deceased - petitioner (legal heir) stepping into the shoes of deceased - the decision in the case of Navedita Prakash Gawade Versus Union of India 2014 (9) TMI 1148 - BOMBAY HIGH COURT contested - Held that - no merit in present petition - SLP dismissed........ + More


  • 2016 (5) TMI 1406

    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

    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

    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

    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

    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

    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

    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


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