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Customs - Tribunal - Case Laws
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- 2020 (7) TMI 93 - CESTAT BANGALORE
Classification of imported goods - Micropore, Transpore and Tegaderm - whether eligible for exemption contained in notification No. 21/2002-Customs dated 01/03/2002 as amended from time to time or not - contention of the appellants is that their products are rightfully eligible for the exemption contained in the notification under the description “Skin Barriers Micropore Surgical Tapes”, whereas Department contends that there exists a product which suits the description “Skin Barriers Micropore Surgical Tapes” and the notification should not be read as per convenience. HELD THAT:- The department has established that a product named and known as “Skin Barriers Micropore Surgical Tapes” exists. The evidence of the same has been supplied as RUD to the appellants. Under such circumstances, the appellants co....... + More
- 2020 (7) TMI 92 - CESTAT KOLKATA
Valuation of imported goods - LED TV of different models and empty pendent box - enhancement of value of goods based on NIDB data - HELD THAT:- We are convinced with the order passed by the Ld.Commissioner, merely on the basis of NIDB Data without following the provisions of Customs Act and Valuation Rules. In various decisions, it has been held that the NIDB Data cannot be substituted for Customs Valuation Rules. In case of CENTURY METAL RECYCLING PVT. LTD. AND ANOTHER VERSUS UNION OF INDIA AND OTHERS [2019 (5) TMI 1152 - SUPREME COURT], the Hon’ble Supreme Court has given a categorical decision that the valuation has to be ascertained only by complying with the provisions of Section 14 of the Customs Act, 1962 read with Customs Valuation Rules, 2007. As the Ld. Adjudicating Authority has completely ignored the provisions of Customs Act and Valuation Rules, we are of the view that the impugned order is not sustainable. Appeal dismissed - decided against Revenue.
- 2020 (7) TMI 61 - CESTAT NEW DELHI
Condonation of delay in filing appeal - Time Limitation - appellant had challenged the order of 4th December, 2012 before Commissioner (Appeals) but after a delay of more than 90 days from the date of order - Section 35 of CEA, 1944 - HELD THAT:- The appellant had challenged the order of 4th December, 2012 before Commissioner (Appeals) but after a delay of more than 90 days from the date of order. It is apparent from the appeal that the Order-in-Original was received by the appellant on the date of order itself, as it is mentioned in para (xii) of the appeal. The delay despite admitted receipt of the order is opined to be highly unreasonable. The only ground taken for the said delay is the change of lawyer. The said ground is not supported by any document nor even the affidavit of any of the lawyers to this effect has been filed. Otherwis....... + More
- 2020 (7) TMI 33 - CESTAT NEW DELHI
Revocation of CHA License - forfeiture of security deposit - penalty - fraudulent import of Areca Nuts and Black Pepper - misdeclaration of country of origin and thereby mis-using ISFTA and SAFTA - HELD THAT:- The respondent commissioner passed the impugned order of revocation and penalty without examining any evidence, and without ensuring that the appellant CHA/CB is given proper opportunity of hearing to meet the allegations in the show cause notice. Neither the evidence were seen by the Adjudicating Authority, nor a copy of the same was provided to the appellant, CB. This error is glaring, particularly in respect of the investigation by the DRI, Bangalore, as no report for the same is even cited in the show cause notice or suspension order. It is further evident that when the Adjudicating Authority himself did not have the relied upon....... + More
- 2020 (7) TMI 32 - CESTAT AHMEDABAD
Smuggling - Gold Bars - concealment of Gold Bars in the socks arriving from the Dubai Airport - Retraction of statements - Absolute Confiscation - Penalties - HELD THAT:- The appellant firstly concealed the gold bars in his Socks and also not declared to the Customs. This clearly shows the intention of the appellant to avoid declaration as well as evasion of duty. There is no evidence to show that the appellant had bona-fide belief and intend to declare the gold bars and pay the Customs duty. In this circumstances the gold bars brought by him from Dubai is clearly liable for confiscation. Confiscation of goods - Retraction of statements - HELD THAT:- even if the statement recorded under 108 is not considered the fact of smuggling of gold by the intercepting by the Customs Officer is not in dispute, therefore, the act of smuggling of gold ....... + More
- 2020 (6) TMI 620 - CESTAT KOLKATA
Refund of SAD - Chartered Accountant Certificate which was required to be submitted along with claim of refund in terms of Notification No. 102/2007-Cus. Dt. 14/09/2007 was issued after the death of the said Chartered Accountant - CBEC Circular No.06/2008-Cus. dt. 28/04/2008 - HELD THAT:- It is the request of the appellant that issue may be remanded to the Original Adjudicating Authority to examine the issue regarding non-availment of Cenvat Credit in terms of the Notification and Circular. It is also the fact that the refund was sanctioned by the Refund Sanctioned Authority which was not reviewed and fresh Show Cause Notice was issued for recovery of the refund sanctioned. However, since the request of ld. Advocate is only for remand. It is fair to the both appellant and Department to have a re-look of the Chartered Accountant Certificate and deal with the issue as per law - Appeal allowed by way of remand.
- 2020 (6) TMI 459 - CESTAT, NEW DELHI
Forged import licence - Imposition of penalty under Section 112 and 114 AA of the Customs Act - allegation that, the appellant have imported wireless transmitting/receiving apparatus, satellite communication equipment, etc. against the forged import licence purported to have been issued by the Wireless Planning and Coordination (WPC), Wing of the Ministry of Communication and Information Technology, Government of India. HELD THAT:- Though the WPC approvals were not appropriately issued, the investigations have not brought out categorically whether the equipments imported and cleared on the strength of such forged WPC approvals were in violation of technical norms prescribed for such equipment for importation or not. Also, no findings in this regard have also been given in the impugned order-in-original. It is also noted that for the equip....... + More
- 2020 (6) TMI 425 - CESTAT, NEW DELHI
Valuation - rejection of declared value - import of Synthetic Rubber PBR Non Oil Off Grade Loose Lumps in Super Sacks Packing - Confiscation - Penalty - HELD THAT:- The CIPET Test Report supports the correct description of the impugned goods in the Bills of Entry, which is rather more detailed than mentioned in the CIPET Report and thus there is no misdescription. We also find that there is no admission of Appellant admitting to undervaluation, or of any extra financial consideration apart from the declared transaction value, paid to the overseas supplier. Further, there is no evidence that the appellant and overseas supplier are related parties or that the invoice value was not the transaction value. The Department has failed to show any contemporaneous evidence of higher price, and thus the transaction value cannot be rejected, as held ....... + More
- 2020 (6) TMI 424 - CESTAT, NEW DELHI
EPCG Scheme - import of the Mercedes car - allegation for use for personal purpose of director - concessional rate of Customs Duty - N/N. 97/2004CUS - export of service under “Tour and Travels services” as per prevailing the import - export policy - Circular No. RE-08/20032004 dated 7 May 2008 - HELD THAT:- since the imported capital good being a car which is a movable capital equipment and there is no allegation in the show cause notice or in the findings given in the order-in-original that the capital goods imported under the EPCG licence have been found in possession of the importing firm and its Director and was found parked at the residence of the Director - there are no violation of the condition of the EPCG licence has been done on this count as the vehicle found in the possession of the importing firm and no evidence h....... + More
- 2020 (6) TMI 423 - CESTAT, NEW DELHI
Maintainability of appeal - time limitation - appeal rejected on the ground that same has not been filed in time as provided under Section 128 of the Customs Act, 1962 which required that an appeal need to be filed before Commissioner (Appeals) within a period of 60 days from the date of the communication of the order-in-original - HELD THAT:- Even if the order of final assessment has been sent by the registered post to their Johari Bazar address same cannot be considered as the proper service of the order as per the provision of Section 153 of the Customs Act, 1962. Since the appellant were not available at the given address, we find that date of receipt of the order need to be taken as 25 July 2015 on which the order was actually been provided to the appellant and statutory time limit may be calculated from this date as provided under S....... + More
- 2020 (6) TMI 397 - CESTAT, BANGALORE
Rejection of renewal of CHA licence - misdeclaration of imported goods - Smuggling - white fine powdery chemical, containing a whitish colored coarse chemical, concealed in between the bags of Sodium Sulphate - HELD THAT:- The appellant is not required to fulfil under Regulation 5 of CBLR, 2013, inasmuch [as] the appellant is not new ‘applicant’. We further find that the Regulations 4, 5 and 7 is applicable to an applicant, who applies and undertakes examination conducted by Directorate General of Inspection of Customs & Central Excise, by inviting application by publication of notice in two leading national daily newspapers in English and Hindi and, subsequently grants licence to successful applicant(s). Further, the said affidavit has been filed in haste, as is evident from the fact that when Regulation 5 is not applicab....... + More
- 2020 (6) TMI 396 - CESTAT, CHENNAI
Smuggling - Import of Gold Jewellery - ‘bona fide’ baggage - Baggage Rules - case of Revenue is that the jurisdiction in a dispute relating to ‘baggage’ vested with the Government of India, in its revisionary authority, and was not under the appellate jurisdiction of the Tribunal - Confiscation - penalty - HELD THAT:- On perusal of the Rules pertaining to importation of jewellery, as baggage by an arriving passenger, it is seen that the quantity in the present dispute is far in excess of that allowed free of duty on import into India. Therefore, the passenger has failed to comply with declaration requirements and confiscation under section 111(1) of Customs Act, 1962 is not misplaced. Confiscation - HELD THAT:- The appellant is a citizen of Malaysia and intends to return to her country of domicile. She was unable t....... + More
- 2020 (6) TMI 362 - CESTAT, HYDERABAD
Import of Palm Oil - Validity of test reports sent by the chemical examiner of the Customs Department and the reports given by the Port Health Officer - Benefit of N/N. 21/2002-Cus as amended - denial of benefit on the ground that the imported oil is not of Edible Grade - HELD THAT:- Determining the importability of the oil in question and if it is not importable, acting against the imported goods and the importer is the responsibility of the Customs officers. No action has been initiated in the imports which are the subject matter of these appeals because the Revenue accepted the test report of the PHO that it meets the standard as per A 17.19 of the Appendix to the Prevention of Food Adulteration Rules. This is also explicit in the denovo order of the original authority. Having accepted that the consignment meets this standard, Revenue ....... + More
- 2020 (6) TMI 361 - CESTAT NEW DELHI
Import of cartridges for use in Rifle with spare barrel by the person who is the shot/sportsmen and a coach - Restricted itmes - Whether original authorization from DGFT for import of goods being cartridges etc. was required and submission of the same in original to the Custom authorities for clearance is sine qua non, for getting clearance? HELD THAT:- The production of the import license issued by DGFT was necessary for clearance of the goods, being cartridges etc. filed under Bill of Entry No. 8071705 dated 22 January 2015. However, in view of the status of the appellant, being renowned shot/sportsmen and a coach of international repute, winner of Draunacharya Award from the Government of India, there is no reason to disbelieve the appellant that he has not imported any other consignments under the said import license, which has finall....... + More
- 2020 (6) TMI 321 - CESTAT, AHMEDABAD
Absolute Confiscation - Penalty - Smuggled Cigarettes - present and past consignments - aluminum scrap confiscated on the premise that the same had been camouflaged to cover up the smuggled cigarettes - whether the appellant have smuggled cigarettes by concealing in the consignment of aluminum scrap in the case of past consignment or otherwise? - HELD THAT:- In respect of all the consignments physical examination of the container was carried out and no discrepancy was found therefore, as per the physical examination of imported aluminum scrap there is no evidence that the cigarettes were concealed under the imported aluminum scrap. The revenue’s sole reliance is on email retrieved from the email ID of Shri Bharat Patel. However, even if it is accepted that email was sent to Shri Bharat Patel but on the face of the examination order ....... + More
- 2020 (6) TMI 316 - CESTAT, BANGALORE
Revocation of Customs Broker license - Forfeiture of Security Deposit - imposition of penalty - non-compliance with the Regulations 11(a), 11(d), 11(e) and 11(n) of CBLR 2013 - HELD THAT:- In the present case there are serious allegations against the appellant regarding the violation of various Regulations as to not properly authorized by the importer and not advised the importer regarding the compliance of Customs Act and also not verified the IE code, antecedents of the importer and the premises of the importer. In the impugned order, the Commissioner has considered each and every submission raised by the appellant and has dealt with the same. The appellant has admitted that they have not verified the identity of the importer. All the documents were received from Shri Dinesh Joshi of M/s. Alfa Exim who is neither the importer nor their ....... + More
- 2020 (6) TMI 315 - CESTAT, BANGALORE
Revocation of Customs Broker License - Forfeiture of Security Deposit - imposition of penalty - failure to verify the presence of the importers in the given address - HELD THAT:- It is an admitted fact that the partnership firm involved in the import of the auto parts is an existing concern, duly registered having a deed for partnership and two existing partners. The IEC copy, PAN Card, telephone bill of the firm, Voter ID of the partners, copy of the partnership deed have been seen and verified by the appellant. The allegation that the IEC was obtained by submitting forged documents has no effect on the appellant as they could only verify the correctness of the documents submitted before taking up of the work for any importer. There is no stipulation or legal requirement to physically verify the business premises or residential premises ....... + More
- 2020 (6) TMI 286 - CESTAT, NEW DELHI
Levy of Anti-Dumping Duty - Domestic injury - imports of “Veneered Engineered Wooden Flooring” originating in or exported from China PR, Malaysia, Indonesia and the European Union - Customs Notification dated 27 March, 2018 alongwith the Corrigendum issued by the Designated Authority on 02 April, 2018 and by Central Government on 10 May, 2018 - scope of the product under consideration - Two layer products having Ply Board as the bottom layer - Products having inlay work on the top layer - requirement of providing soft copy of the import data in excel format to the Appellants by the Designated Authority. Whether the two layer products having Ply Board as the bottom layer should also have been excluded from the scope of the product under consideration? - HELD THAT:- No finding has been recorded by the Designated Authority as to ....... + More
- 2020 (6) TMI 285 - CESTAT, AHMEDABAD
Valuation of imported goods - Diammonium Phosphate (DAP) - related party transaction - whether the relationship has influenced the value of goods imported, or not? - HELD THAT:- Sub rule 3(3) (a) mandates that even if the buyer and seller are related, the transaction will be accepted if the examination of the circumstances of the sale of the imported goods indicate that the relationship did not influence the price. In the instant case, the appellant have claimed that their transactions with the foreign supplier have been subjected to detailed examination by SVB and SVB has come to the conclusion that the transaction between them are not influence by relationship and, therefore, the same can be accepted. SVB order no. SVB/CUS/11/PV/2006 dated 22/06/2006 allows acceptance of the declared price only in the circumstance when no contemporaneou....... + More
- 2020 (6) TMI 263 - CESTAT, NEW DELHI
Imposition of penalty u/s 112(a) of the Customs Act - Charge of abatement - Connivance between the employee of the CHA and importer - Illegal Import - prohibited goods - Import of the undeclared goods namely R-22 Gas Cylinders and Salaam Mishri - HELD THAT:- The lapses on the part of the appellant can at worst be termed as negligence in discharge of his obligations under the CBLR. However, the Revenue has failed to adduce any evidence of deliberate involvement or connivance of the appellant in the mis-declaration. Therefore, the charge of abetment on part of the appellant to render the goods liable to confiscation is unsustainable. Thus, the appellant is not liable to penalty under Section 112 (a) of the Customs Act, 1962. Secondly, on the basis of aforementioned findings, which are self-contradictory, inasmuch as the appellant has been c....... + More
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