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Showing 1 to 20 of 20021 Records

  • 2018 (3) TMI 782 - CESTAT NEW DELHI

    M/s Solar Industries India Limited, M/s Ideal Industrial Explosives Ltd., M/s IDL Explosives Limited, M/s SIA Uralchem Trading Versus Union of India/DA

    Imposition of ADD - Ammonium Nitrate - import from Russia, Indonesia, Georgia and Iran and imported into India - Exporter is aggrieved against not fixing individual AD duty for the exports made by them - Held that - there is no grievance or appeal by the Indonesian exporter. The point raised by the Indian importer without having a categorical assertion on the correct factual position of nature of goods manufactured in Indonesia cannot be consider....... + More

  • 2018 (3) TMI 781 - CESTAT NEW DELHI

    M/s Matrix Valve Pvt. Limited Versus CC, ICD, Tughlakabad, New Delhi

    Valuation of imported goods - various electrical and automobile parts - NIDB data for contemporaneous imports - price of similar goods - Held that - there is no valid reason cited in the impugned order for rejection of transaction value other than reference to NIDB data. The Bank attested invoice for supply of the goods is identical to the declared values. Revenue has not brought anything on record to indicate that any additional consideration ha....... + More

  • 2018 (3) TMI 780 - CESTAT NEW DELHI

    M/s. Suncity Sheets Pvt Ltd., M/s. Jindal Stainless Ltd. Versus Designated Authority, Directorate General of Anti-Dumping and Allied Duties/Ministry of Finance

    Preliminary objection against investigation itself raised by the domestic industry - All sides agreed that Civil Appeal on this issue filed before the Hon ble Supreme Court No. 5580/2017 of M/s. Outokumpuoy is still pending disposal. - We are not able to proceed with the above appeals - appeal disposed off........ + More

  • 2018 (3) TMI 779 - CESTAT NEW DELHI

    M/s Trinseo Europe GMBH, M/s BST Elastomers Company Limited, M/s Automotive Tyre Manufacturers Association, M/s Indian Synthetic Rubber Private Limited, M/s Reliance Industries Limited] Versus Union of India/DA

    Imposition of ADD - Styrene Butadiene Rubber (SBR) of 1500 series and 1700 series - import from EU, Korea RP or Thailand - whether or not the DA has erred in examining the scope of DI and in analyzing the injury to the DI as claimed by the submissions made by the appellants? - Held that - In the present case, we have two units constituting DI and both are admittedly in a very nascent stage of viable commercial production and stable operation. Thi....... + More

  • 2018 (3) TMI 778 - CESTAT MUMBAI

    M/s Kokan Muslim Education Society Versus Commissioner of Customs (Import) , Nhava Sheva

    Confiscation of imported goods - whether old and used computer, chairs, books, TV s stationeries & LCD, photo copier imported by the appellant, who is a Charitable Education Society, is liable to be confiscated? - Held that - As per Foreign Trade Policy, the appellant should have obtained the license and for failure to do so, the goods are liable for confiscation. - Since the appellant is a charitable education society and running for social ....... + More

  • 2018 (3) TMI 777 - CESTAT MUMBAI

    M/s HLL Lifecare Ltd. Versus Commissioner of Customs (ACC & Import) , Mumbai

    Classification of imported goods - Hormones Levonorgestrel - Ethinyl Estradiol - whether the goods in question is classifiable under Heading 3006 6010 as claimed by the appellant or under Heading 2937 2300 as contended by the Department? - Held that - heading 3006 6010 is not for the basic hormones but it is meant for preparation of chemical contraceptives based on hormones. Therefore, the product falling under Chapter heading 3006 is a preparati....... + More

  • 2018 (3) TMI 776 - CESTAT MUMBAI

    Commissioner of Customs (Import) , Nhava Sheva Versus M/s Essem Technopinz Pvt. Ltd.

    Speaking order on re-assessment - whether the Commissioner (Appeals) directing the Assistant Commissioner/ assessing authority to pass a speaking order for loading of value of imported goods and to comply with the provisions of Section 17(6) is correct or otherwise? - Held that - since at the stage of assessing authority the loading/re-assessment was done arbitrarily and no speaking order was passed, there is a clear violation of the process of r....... + More

  • 2018 (3) TMI 721 - CESTAT AHMEDABAD

    M/s National Engineering Industries Ltd. Versus Commissioner of Customs-Ahmedabad

    Refund of SAD - N/N. 102/2007-CUS dated 14.09.2007 - rejection on the ground of time limitation - whether the refund claim of ₹ 12,19,989/- filed pursuant to the exemption N/N. 102/2007-Cus dated 14.09.2017, on 03.08.2016 for imports made and duty paid June 2015 to July 2005 is barred by limitation? - Held that - The Hon ble Bombay High Court in the case of CMS Info Systems Ltd. vs UOI 2017 (1) TMI 786 - BOMBAY HIGH COURT after analyzing th....... + More

  • 2018 (3) TMI 720 - CESTAT AHMEDABAD

    Anil Ltd, Meghmani Finechem Ltd, Orient Abrasives Ltd, BGH Exim P Ltd, Maize Products, Jay Chemical Industries Ltd, Madhu Silica P Ltd, Orient Abrasives Ltd Versus C.C. -Ahmedabad

    Classification of Steam Coal and Bituminous Coal - Held that - it is worth mentioning that approximately 350 appeals on the said issue filed before different benches and large number of the same are before this bench. Since the final disposal of the appeals rests on the judgment of the Hon ble Apex Court on the classification issue of Steam Coal and Bituminous Coal, therefore, we are not in agreement with the argument of the learned Special Couns....... + More

  • 2018 (3) TMI 719 - CESTAT CHENNAI

    M/s. Phoenix Comtrade Pvt. Ltd. Versus Commissioner of Customs, Chennai

    Classification of imported coal - The steam coal attracted nil rate of duty whereas the bituminous coal falling under CTH 2701 1200 attracted 5 duty as per N/N. 12/2012-Cus. dated 17.3.2012 - Held that - different Benches of CESTAT rendered conflicting decisions. The Chennai Bench as well as Ahmedabad Bench held that coal imported would fall under steam coal attracting nil rate of duty. It was also followed by the Mumbai Bench. On the other hand,....... + More

  • 2018 (3) TMI 655 - CESTAT NEW DELHI

    M/s Jiangsu FAW Foundry Co. Ltd., M/s Inox Wind Limited, M/s Dalian Huarui Special Transmission Equipment Co. Ltd., M/s Dalian Huarui Heavy Industry Casting Co. Limited, M/s Bradken India Pvt. Ltd. Versus Union of India/DA

    Imposition of ADD - Castings for Wind Operated Electricity Generators (PUC) - Import from China PR - These appeals mainly agitated on the scope of PUC and DI as well as contesting the imposition of AD duty alleging no injury to the DI - Held that - All castings, whether or not machined, in raw, finished or sub-assembled form, or as a part of sub-assembly, or a part of an equipment/ component, meant for wind operated electricity generators are cov....... + More

  • 2018 (3) TMI 654 - CESTAT AHMEDABAD

    M/s Act Forwarders, Raghuvir Singh & Sons, Dev Kumar Kapta Versus C.C. Kandla

    Smuggling - illegal export of red Sanders wood - penalty - Held that - In the present case the acts of the CHA could at best be charged for violation of the CHALR,2004 but in absence of evidence of their complicity in the act of attempt to illegal export of Red Sanders wood, penalty u/s 114(i) cannot be sustained. - Penalty imposed on M/s Raghuvir Singh & Sons - Held that - merely authorizing M/s Chirag Enterprises to undertake the transporta....... + More

  • 2018 (3) TMI 653 - CESTAT AHMEDABAD

    C.C. -Jamnagar (Prev.) Versus M/s Reliance Industries Ltd, Atlantic Shipping Pvt. Ltd.

    Confiscation - penalty - Alleging that since the respondent M/s Reliance Industries Ltd. as on the date of receipt of the duty free bunkers i.e. 246.830 MT of furnace oil from M/s Adani Enterprises Ltd. was aware of the fact that the vessel MT Sinar Agra was not meant to undertake foreign voyage but to undertake coastal run, therefore, the furnace oil received duty free, is incorrect - Held that - when the Respondents have themselves submitted to....... + More

  • 2018 (3) TMI 652 - CESTAT ALLAHABAD

    M/s ANM Electronics Pvt. Ltd. Nitin Manak, Director, M/s G. Source (HK) International, Angelo Joseph Gomes, Director Versus Principal Commissioner of Customs, Noida

    Valuation - rejection of declared value - counterfeit goods - Held that - there was an attempt to remove the container from the custodian without custom formalities by presenting fake documents. Further the attempt was that the goods should not be examined and should be removed to FTWZ, Khurja. - The entire case was an attempt to import into India counterfeit goods and mis-declared the same to avoid its examination and clear at value lower than t....... + More

  • 2018 (3) TMI 651 - CESTAT NEW DELHI

    Paper Trade Link. Versus Commissioner of Central Excise, Indore

    Refund of SAD - N/N. 102/2007-Cus dated 17.9.2007 - Held that - Tribunal in number of cases has held that such certificate is sufficient enough inasmuch as the entire purpose to stamp is to prevent mis-use of SAD credit - matter remanded to the original adjudicating authority for examining the factual position - appeal allowed by way of remand........ + More

  • 2018 (3) TMI 650 - CESTAT NEW DELHI

    CC, New Delhi Versus M/s Falcon India

    Penalty under the provisions of Regulation 18 read with Regulation 20(7) and 22 of CBLR, 2013 for various acts of omission and commission - Customs Brokers Licensing Regulations, 2013 - Held that - the issue regarding right of the Revenue to file an appeal under CBLR, 2013 was specifically examined by the coordinate Bench in more than one occasions and concluded that in the presence of specific provision for CHA as well as no specific provision f....... + More

  • 2018 (3) TMI 649 - CESTAT NEW DELHI

    M/s. MMTC Ltd. Versus Commissioner of Customs, New Delhi

    Import of gold - N/N. 57/2000-Cus dated 8.5.2000 - enforcement of bond for different duty liability - Penalty - Held that - Admitted fact is that except in one case, the bond which is involved in the present case relates to the period prior to pre-amended notification - Nowhere in the pre-amended EXIM Policy or circular the condition of production of BRC by the importing /nominated agencies has been stipulated. Such stipulation apparently was bro....... + More

  • 2018 (3) TMI 648 - CESTAT CHENNAI

    Commissioner of Customs (Imports) , Chennai Versus Wine Legend India Pvt. Ltd.

    Valuation of imported goods - rejection of declared value - Held that - For arriving at such deductive value, the adjudicating authority has taken into account the effect of neutralization of taxes and only thereafter arrived at a conclusion that assessable value of goods viz. Vina Adela Red and White Wine should be pegged at ₹ 140 per bottle; that Mondelion Calatayud Wine should be pegged at ₹ 195 per bottle and finally Campo de Borj....... + More

  • 2018 (3) TMI 647 - CESTAT NEW DELHI

    M/s S.C.I. Exports Pvt. Ltd. Versus CCE, PPG, New Delhi

    Misdeclaration of imported goods - whether under the admitted facts that the appellant imported 7140 numbers of polyester blanket vide bill of entry dated 12th August, 2015 at ICD, Sonepat, as per the bill of entry, the appellant declared the goods as polyester blankets supported by bill of lading No. YSBNF1506503 dated 6th July, 2015 supported by invoice, in container No.DFSU 7736018-40? - Held that - it is an admitted fact that the undeclared g....... + More

  • 2018 (3) TMI 569 - CESTAT KOLKATA

    Md. Badrual Islam, Md. Jihadul Islam Versus Commissioner of Central Excise & Service Tax, Gauhati

    Illegal export of goods - Agar Wood or its derivatives or extracts - restricted item - absolute confiscation - penalty - Held that - The Agar Wood or its derivatives or extracts being an endangered species are listed in Appendix II of Conservation of International Trade in endangered species of Wild Fauna & Flora (CITES) and a restricted item. The appellants could not produce any legal documents for export to Kuwait. - The documents and Trans....... + More

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