2018 (5) TMI 1372
Mis-declaration of country of origin - import of areca nuts, commonly known as betel nuts from Sri Lankan origin - Concessional rate of duty under N/N. 26/2000-Cus dated 01.03.2000 - the main allegation of the Department is that, a few gunny bags were found having the marks Produce of Indonesia . - Held that - Shri Peter Fernandez, Branch Manager, Trans Asian Shipping Services Pvt. Ltd., Cochin, the line agent for the vessel, stated in his statem....... + More
2018 (5) TMI 1371
Refund claim - vide N/N. 77/2008-Cus dt. 13.6.2008 the export duty on the said goods was withdrawn and consequently respondent filed refund claim of the same - refund claim was rejected on the ground that the N/N. 77/2008-Cus., exempting these goods from export duty was effective from midnight of 13.6.2008 and was not applicable to goods exported on or before 13.6.2008 - Held that - so far as the eligibility of exemption is concerned the matter s....... + More
2018 (5) TMI 1370
High Seas Sale - mis-declaration of imported goods - Heavy Melting Scrap - confiscation - penalty - Whether in the facts and circumstances of the case, the goods which were purchased on high sea sale basis and were declared as heavy melting scrap in the documents of high seal seller, are not mis-declared and hence not liable to confiscation and no penalty is imposable, as held by Member (J)? - Difference of opinion - majority order. - Held that -....... + More
2018 (5) TMI 1307
Valuation of imported goods - television sets - rejection of declared value - enhancement of value - rule 9 of Customs Valuation (Determination Of Value of Imported Goods) Rules, 2007 - non-compliance with the compulsory registration scheme - absolute confiscation - penalties. - Whether the television sets are liable to confiscation under section 111 of Customs Act, 1962 for non-compliance with the compulsory registration scheme of the Bureau of ....... + More
2018 (5) TMI 1306
Classification of imported goods - projectors - appellants claimed classification under CTH 85286100 as Projectors solely or principally used with Automatic Data Processing Machines while Department was of the view that the imported goods merit classification under 85286900 as they have some additional features - benefit of N/N. 24/2005 Cus. dated 01.03.2005 as well as successor Notifications 69/2004-cus. dated 09.07.2004 and 28/2007-cus. dated 0....... + More
2018 (5) TMI 1248
Exemption from SAD - N/N. 53/2003-Cus. - Duty Free Credit Entitlement scheme - contention of the Department is that during the period of import i.e. from 01.03.2006 to 18.12.2006 the SAD was not exempted under N/N. 53/2003-Cus. therefore debited in respect of SAD (Special Additional Duty of Customs) made by the appellant is incorrect to that extent the appellant is liable to pay the Customs duty. - Held that - there is alternative exemption notif....... + More
2018 (5) TMI 1247
Exemption to goods imported under N/N. 21/2002-Cus. Sr. No. 230 - Interpretation of statute - case of Revenue is that Commissioner (Appeals) has wrongly interpreted Notification No. 21/2002 by construing that Mumbai Metropolitan Regional Development Authority (MMRDA) is a road construction corporation under the control of the State Government. - Held that - the contracts awarded by MMRDA do not qualify for the exemption. - In the case of Rajhoo B....... + More
2018 (5) TMI 1246
SAD Refund - N/N. 102/97-Cus. - Jurisdiction - refund applied before wrong officer - Held that - Special Additional Duty (SAD) @ 4% was introduced to provide a level playing field to the domestic manufacturers who suffer VAT (which is not leviable on the imports). If the imported goods are further sold on payment of VAT, the SAD is refunded as per the notification 102/97-Cus. - The technical fault of the assessee in applying for the refund to the....... + More
2018 (5) TMI 1245
Penalty u/s 114AA of the Customs Act, 1962 - Smuggling of Gold - Baggage Rules - Jurisdiction - Held that - the present case related to baggage and therefore the Tribunal does not have jurisdiction to entertain such cases. The Revisionary Authority at Delhi has got the power to decide such cases - the appeal is dismissed being not maintainable........ + More
2018 (5) TMI 1244
Classification of imported goods - Hover Board - whether classified under CTH 9506 or under CTH 8711? - Held that - Chapter 95 covers toys whereas chapter 87 deals with all kinds of motor vehicles other than Railway or tramway and rolling stock - as regards the disputed item, it is an electrically powered two wheeled transportation device designed to be used at low speed, for transportation of one person. As such from the size of the item, it is ....... + More
2018 (5) TMI 1243
Refund claim - rejected on the ground that the appellant cannot claim the refund directly without challenging the assessment order (bill of entry), in view of the Apex Court decision in the case of Priya Blue Industries ltd. vs. Commissioner 2004 (9) TMI 105 - SUPREME COURT OF INDIA ? - Held that - in the present case, there is no lis between the Department and the appellant in claiming the benefit of N/N. 52/2011 - the impugned order denying the....... + More
2018 (5) TMI 1149
Penalty u/s 114A and 114AA of CA, 1962 - Valuation of imported goods - enhancement of value on the basis of contemporaneous import - Held that - No evidence was found that the appellants have suppressed the value and additional consideration was paid by some other means. Since the assessment was finalized in the Bills of Entry itself and duty was paid on the enhanced value, therefore, there was no reason to issue the show-cause notice. The show-c....... + More
2018 (5) TMI 1147
Benefit of N/N. 1(RE-2008)/2004-09 dated 11.4.2008 - Failure of customs authorities to issue notification on time - while policy was amended w.e.f. 1.4.2008, the notification of customs implementing the said change was issued on 9.5.2008 also 39 days after the issue of DGFT notification. - Held that - it is apparent that when the EXIM Policy was amended and notified the Government has taken the decision of revised customs duty under the EPCG from....... + More
2018 (5) TMI 1146
Refund of SAD - SCN issued on the ground that the imported goods were sold to various units in Dadra/ Silvassa and have not paid sales tax as all sales were made against sales tax form - Held that - as per the terms of the declaration of the Notification in question, in order to avail exemption the declaration to the effect is that sale of the goods will not be effected from a place located in an area where no tax is chargeable on sale or purchas....... + More
2018 (5) TMI 1145
Exemption from anti-dumping duty - N/N. 72/2005-Cus dated 22.7.2005 and N/N. 73/2003-Cus dated 1.5.2003 - import of Glazed/Polished Procelain tiles - denial of exemption on the ground that he goods were not manufactured by M/s Southern Building Materials and Sanitary Co. Ltd. - Held that - on going through the statement of Shri K.M. Alexender, Sr. Manager of Gera Development Pvt. Ltd., the assessee in the present case, it is found that Shri Alexe....... + More
2018 (5) TMI 1144
Stay on imposition of Redemption Fine - permission to take the vessel ABAN-IV out of India for the purpose of undertaking petroleum operation - Held that - Redemption fine is an option which the applicant can choose not to exercise. No time limit has been prescribed in the impugned order for exercising the option. It is understood that staying the imposition of redemption fine would results in applicant getting full custody of the rig, which is t....... + More
2018 (5) TMI 1143
Valuation of imported goods - enhancement of value - finalization of provisional assessment - Jurisdiction of officers of Directorate of Revenue Intelligence to issue notice for finalisation of assessment - Held that - Finalization of provisional assessment, and of assessment including re-assessment, under section 17 and 18 of Customs Act, 1962 is within the exclusive competence of the proper officer ; in the impugned order, the Commissioner of C....... + More
2018 (5) TMI 1142
DEPB credit - mis-declaration of value of export goods to avail excess DEPB credit - Held that - It is settled position of law that value of transactions of export/import are required to be done on the basis of the transaction value, as per Section 14 - In the present case, reasons for rejection of transaction value are not clearly forthcoming. It appears to us that the transaction value has been rejected only on the basis of the market enquires ....... + More
2018 (5) TMI 1141
Classification of imported goods - Projectors - whether classified under CTH 85286100 as Projectors solely or principally used with Automatic Data Processing Machines or under 85286100 as the imported goods have features which are in addition to those which are normally found in goods covered under 85286100? - N/N. 24/2005 Cus. dated 01.03.2005 - Held that - In the case of Casio India Co. Pvt. Ltd. 2016 (12) TMI 379 - CESTAT NEW DELHI the Delhi B....... + More
2018 (5) TMI 1070
Validity of SCN - Time limitation - Regulation 20 (1) of CBLR 2013 - penalty - the time limits specified under Regulation 20(1) as well as Regulation 20(7) has not been complied with. - Held that - The more significant issue to be considered is whether the proceedings initiated under CBLR 2013 will be vitiated if the time limits are not strictly observed - it was seen that the proceedings cannot be held to be vitiated only for the reason that the....... + More
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