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Customs - Settlement Commission - Case Laws

Showing 1 to 20 of 168 Records

  • 2016 (5) TMI 599 - SETTLEMENT COMMISSION, CUSTOMS AND CENTRAL EXCISE, MUMBAI

    In Re : Responsive Industries Ltd.

    Settlement of a case - Demand of Custom duty and imposition of penalty - Section 112, 114A & 114AA of Custom Act, 1962 - Evasion of Special Additional Duty - Goods imported through Free Trade Warehousing Zone without payment of SAD by claiming exemption under Notification No. 45/2005-Customs, dated 16-5-2005 and were used in their factory for manufacturing of PVC flooring - Clearances made during the period from 12-3-2013 to 30-7-2013 - Reven....... + More


  • 2016 (2) TMI 1141 - SETTLEMENT COMMISSION, CUSTOMS AND CENTRAL EXCISE, NEW DELHI

    In Re : Applicomp (India) Ltd.

    Evasion of ADD - import of 14 and 21 Coloured Picture Tube - overvaluation of the imported goods - application to Settlement Commission - Held that - From the scrutiny of the SCN, the settlement application and the replies to the notice of proceeding it was noticed that present dispute involves various inter-linked companies, in which M/s. Videocon India Ltd. was the main company. As M/s. Videocon India Ltd., they have not come for settlement; th....... + More


  • 2015 (8) TMI 1280 - SETTLEMENT COMMISSION, CUSTOMS AND CENTRAL EXCISE, KOLKATA

    In Re : Rahul Ahuja

    Confiscation of goods and imposition of interest and penalty - Import of Polyester Knitted Fabric without payment of duty under two Advance Licences - Availed exemption in terms of Customs Notification No. 96/2009, dated 11-9-2009 - Duty free goods had been diverted to the domestic market though in both the licences it is specified that materials imported shall not be transferred even after the fulfilment of the stipulated export obligation and t....... + More


  • 2014 (12) TMI 1230 - SETTLEMENT COMMISSION, CUSTOMS AND CENTRAL EXCISE, KOLKATA

    In Re : Shivaji Ramchandra Mohite

    Imposition of penalties u/s 112(a) & 114AA and fine u/s 125 of the Customs Act, 1962 - Confiscation of seized goods u/s 111 ibid - Import of second hand car by declaring as new - Held that - car is liable to confiscation u/s 111(d) and 111(m) ibid. Appellant admitted making a payment of ₹ 7 lakhs by cash to the said supplier of the vehicle, over and above the recorded amounts involved in importing the vehicle and that out of this amount....... + More


  • 2014 (12) TMI 1228 - SETTLEMENT COMMISSION, CUSTOMS AND CENTRAL EXCISE, KOLKATA

    In Re : Rohit Ferro Tech. Ltd.

    Demand of duty, interest and penalty - Export of Ferro Silicon - Obtained 54 DEPB licences by wilful misstatement and suppression of country of origin and availed export incentive on export of Bhutanese origin, therefore, no DEPB benefit to be available - DEPB licences were sold by the exporter and were utilized by the purchasers for payment of duty on goods imported by them. - Held that - Out of total duty demanded ₹ 3,20,46,327/-, only a ....... + More


  • 2013 (8) TMI 273 - SETTLEMENT COMMISSION, CUSTOMS AND CENTRAL EXCISE, MUMBAI

    IN RE: SUNETRA AJIT PAWAR

    Customs duty - Interest Fine - assesse had imported one brand new car at a declared value (CIF) and an assessable value Customs duty was also assessed - Department was of the view that the Type Approval Certificate had not been issued by an accredited agency in the country of manufacture Held that - Differential Customs duty in the case was settled - assesse had already paid the said amount and hence no further liability subsists in this regard -....... + More


  • 2013 (4) TMI 32 - SETTLEMENT COMMISSION, CUSTOMS AND CENTRAL EXCISE,

    IN RE : NAVIN GHAI

    Undervaluation - Import of Whey Protein - The applicant has further submitted that he has deposited the entire amount prior to issue of demand and prays that the case may be admitted and settled as a whole once and for all, grant of immunity from imposition of any fine, penalty & prosecution under Customs Act, 1962. - Held that - Considering cooperation extended by the applicant and co-applicant during settlement proceedings and willingness o....... + More


  • 2012 (3) TMI 477 - SETTLEMENT COMMISSION, CUSTOMS AND CENTRAL EXCISE, MUMBAI

    In Re : AVI Trexim Pvt. Ltd.

    ... ...
    ... ... plicant and the co-applicant herein and to the jurisdictional Commissioner for their use in the implementation of this order. No one should use this order in any other manner or for any other purpose without the written permission of the Commission.


  • 2011 (4) TMI 1176 - SETTLEMENT COMMISSION, CUSTOMS AND CENTRAL EXCISE,

    IN RE: ABU JANI SANDEEP KHOSLA

    Immunity from fine, penalty and prosecution - Unaccompanied Baggage - attempt to smuggle the goods into India in the guise of unaccompanied baggage - two applicants have fully admitted the demand of duty as made against them in the Show Cause Notice and have also promptly deposited the same, the prayer made by them for granting full immunity from fine, penalty etc. - Held that - The applicants cannot be said to have acted in a bona fide manner wh....... + More


  • 2011 (3) TMI 1375 - SETTLEMENT COMMISSION

    IN RE: HONEST ENTERPRISE LTD.

    Demand of differential duty under Section 28(1) of the Act from the applicant - information was gathered by CIU, JNCH that the applicant was misdeclaring the description of the imported goods. The information further disclosed that the said applicant had attempted to clear Secondary/Defective Cold Rolled Stainless Sheets Grade 201 by declaring the same as Prime in home consumption - applicants have admitted the charge of undervaluation as alleged....... + More


  • 2010 (9) TMI 943 - SETTLEMENT COMMISSION, CUSTOMS AND CENTRAL EXCISE, MUMBAI

    IN RE : SANGHVI ELECTRONICS PVT. LTD.

    ... ...
    ... ... s order of settlement shall be void in terms of sub-section (9) of Section 127C of the Act, if the Settlement Commission subsequently finds that it has been obtained by fraud or misrepresentation of facts. 19. All concerned are informed accordingly.


  • 2010 (9) TMI 778 - SETTLEMENT COMMISSION

    IN RE: MAYTAS INFRA PVT. LTD.

    Settlement Commission - Immunity from Fine and Penalty - Voilation of Post Importation conditions - Held That - Diversion of goods does not support the charge of deliberate misdeclaration with intent to evade duty and if such diversions have not been made it would have result in heavy financial loss - applicant fully co-operated during investigations and promptly paid the duty leviable and it is only after payment of duty that the goods were dive....... + More


  • 2009 (7) TMI 1070 - SETTLEMENT COMMISSION, CUSTOMS AND CENTRAL EXCISE, MUMBAI

    IN RE : DC. TRADING

    ... ...
    ... ... is order of settlement shall be void in terms of sub-section (8) of Section 127C of the Act, if the Settlement Commission subsequently finds that it has been obtained by fraud or misrepresentation of facts. 11. All concerned are informed accordingly.


  • 2009 (7) TMI 990 - SETTLEMENT COMMISSION, CUSTOMS AND CENTRAL EXCISE,

    IN RE: DINESH TOBACCO INDUSTRIES

    ... ...
    ... ... der of settlement shall be void in terms of sub-section (8) of Section 127C of the Act, if the Settlement Commission subsequently finds that it has been obtained by fraud or misrepresentation of facts. 11. emsp All concerned are informed accordingly.


  • 2009 (5) TMI 802 - SETTLEMENT COMMISSION, CUSTOMS AND CENTRAL EXCISE, NEW DELHI

    IN RE : ASHOK KUMAR JAIN

    Confiscation - baggage rules - wrist watches of de-Grisogono - Section 123 of the Act - jurisdiction of Settlement Commission to entertain application under Section 127B of the Act....... + More


  • 2009 (4) TMI 735 - SETTLEMENT COMMISSION, CUSTOMS AND CENTRAL EXCISE,

    IN RE: MANSOOR ARTS

    Settlement of case - Undervaluation and misuse of Import-Export Code....... + More


  • 2009 (3) TMI 745 - SETTLEMENT COMMISSION, CUSTOMS AND CENTRAL EXCISE,

    IN RE: SUNIL GODHWANI

    ... ...
    ... ... . emsp It is clarified that this Order applies only to the applicant before the Commission, and the Revenue is at liberty to take appropriate action as per law against other noticees in the SCN (supra). 14. emsp All concerned be informed accordingly.


  • 2008 (6) TMI 600 - SETTLEMENT COMMISSION, CUSTOMS AND CENTRAL EXCISE,

    IN RE: BN. THAKKAR & CO.

    ... ...
    ... ... der of settlement shall be void in terms of sub-section (8) of Section 127C of the Act, if the Settlement Commission subsequently finds that it has been obtained by fraud or misrepresentation of facts. 12. emsp All concerned are informed accordingly.


  • 2007 (12) TMI 373 - SETTLEMENT COMMISSION, CUSTOMS AND CENTRAL EXCISE,

    IN RE: MANISH KALVADIYA

    ... ...
    ... ... erefore, not allowed to be proceeded with and rejected under sub-section (1) of Section 127C of the said Act. 29. emsp Attention of all concerned is drawn to sub-section (2) of Section 127F of the Act. 30. emsp All concerned are informed accordingly.


  • 2007 (9) TMI 509 - SETTLEMENT COMMISSION, CUSTOMS AND CENTRAL EXCISE,

    IN RE: SANA INTERNATIONAL

    Settlement Commission - Jurisdiction - Penalty - Duty evasion by fraudulent activity....... + More


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