2018 (9) TMI 1388
Classification of goods - stamping foil - Appellant contends that the first appellate authority had failed to take into consideration various submissions made by them - Held that - The appellant has not appreciated that the findings in the impugned o....... + More
2018 (9) TMI 1387
100% EOU - eligibility for depreciation on capital goods in the computation of liability to duty upon failure to comply with prescribed export obligation - Held that - The goods had been imported without payment of duty in accordance with notification no. 13/81-Cus dated 9th February 1981 which, while binding the appellant to fulfill the conditions stipulated therein, could be invoked only upon exiting the scheme in the Export-Import Policy (now ....... + More
2018 (9) TMI 1386
Penalty u/s 112(b) of the Customs Act, 1962 - penalty was imposed based on the statement recorded under summon from the Country Manager of the importer - Held that - On perusal of the statements recorded from both the officers of the importing firm, it is found that one Shri Alok Gulla (CHA firm M/s. R.B. Ramnath) had advised the importing firm to change the classification of the impugned goods. The statements recorded under Section 108 of the Ac....... + More
2018 (9) TMI 1290
Smuggling - import of Raw Cashew Nuts (RCN) without payment of Customs Duty - N/N. 18/2015-Cus. - Diversion to other units which have not been authorized for the purpose of processing RCN imported duty-free - The primary allegation of the Department is that RE have diverted/sold 2801.41 MTs of imported RCN out of a total of 3073.331 MTS imported by them. - Held that - It is not known how in para 7.1 of the Show Cause Notice it has been alleged th....... + More
2018 (9) TMI 1289
Refund of SAD - N/N. 102/2007-Cusdated 14.09.2007 - Board Circular No.16/2008-Cus dated 13.10.2008 - Held that - It is well settled law that no extraneous conditions can be introduced in the notification by the Executive by way of any circular. The only condition of the notification is that VAT should be paid on the resold goods which condition stand satisfied by the appellant. The fact that the said condition 2(d) uses expression importer cannot....... + More
2018 (9) TMI 1288
Valuation of imported goods - Heavy Melting Scrap - enhancement of value based on NIDB data for re-rollable scrap - Held that - The appellant have explained that so called re-rollable scrap was old used and defective materials which were imported for the purposes of utilization in furnace, as Heavy Melting Scrap - further, the value was enhanced by referring to NIDB data on which has been held to be not in accordance with law, by umpteen number o....... + More
2018 (9) TMI 1287
Valuation of imported goods - Aluminium scrap classified as tough/taboo - goods were not of prime quality - enhancement of value - appellant s contention is that the slabs found by the officers were not of prime Aluminium and the same were in the nature of scrap - is enhancement of value justified? - Held that - An identical case of the same assessee was dealt by the Tribunal in the case of Vardhaman Sales Agency 2018 (3) TMI 563 - CESTAT ALLAHAB....... + More
2018 (9) TMI 1286
Valuation of imported goods - assorted belt buckles - appellant s contention is that the buckles found by the officers were not of prime quality and the same were in the nature of scrap - is enhancement of value justified? - Held that - An identical case of the same assessee was dealt by the Tribunal in the case of Vardhaman Sales Agency 2018 (3) TMI 563 - CESTAT ALLAHABAD , where, the charges of mis-declaration and the consequent enhancement of ....... + More
2018 (9) TMI 1285
Valuation of imported goods - Ordinary Plywood with Veneer Face Grade B - enhancement of value - no rejection of Transaction Value - Held that - Revenue has nowhere attacked the transaction value and has not produced any evidence to show that the transaction value was wrong. It is well settled law that for rejecting the assessable value declared by the importer on the basis of the invoices so raised by the foreign supplier. Revenue has to first r....... + More
2018 (9) TMI 1218
Rectification of mistake - Held that - There is an error in mentioning the number of the appeal in Final Order No. 43344/2017. The said Final Order mentions the impugned order as Order-in-Appeal No. 1533/2014 and the appeal pertaining to this impugne....... + More
2018 (9) TMI 1158
Valuation of imported goods - Ramie Unprocessed Yarn - enhancement of value based on NIDB data - Held that - The value of imported goods cannot be enhanced on the basis of NIDB data. Both the lower authorities while relying on the NIDB data for enhancement of value have however, not bothered to ascertain whether such NIDB data related to value of goods as declared by the concerned importers or whether the same reflected the enhanced values after ....... + More
2018 (9) TMI 1157
Penalty u/s 114A of CA - Classification of imported goods, binders with different nomenclatures - Bonafide classification - the appellant had paid the duty and interest much before the issuance of SCN - Held that - When a bona fide mistake was admitted right at the initial stage, we have to only hold that it was without any intention of defrauding the Revenue and therefore, we are of the view that no penalty is exigible. - Reduction in quantum of....... + More
2018 (9) TMI 1156
Benefit of exemption from customs duty - import of cables - telecom equipment for which these cables are used all have an operating voltage of less than 80V. - Department took the view that the cables imported by the appellants are power cables of voltage of more than 80V and not all the cables are designed for telecommunication use as evident by the manufacturer s product data sheet - Sl. No. 28 of Notification No. 25/2005-Cus. dated 1.3.2005 - ....... + More
2018 (9) TMI 1151
Concessional rate of duty - import of BMW CARS IN CKD - Department took the stand that as the imported goods namely, Engine Assembly and the Transmission Sub-assembly/Gear Box were in a pre-assembled form, the appellant was not eligible to avail the concessional rates provided in the said Notifications. - clause (i) of Sl. No. 344 of Table appended to Notification 21/2011Cus. and sub-clause (1)(a) of Sl. No. 437of Notification 12/2012-Cus. - Whet....... + More
2018 (9) TMI 1082
Valuation of imported goods - polished small size cutter marble slabs - enhancement of value - revision of value under rule 7(2) of Customs Valuation (Determination of Price of Imported Goods) Rules, 1988 - Held that - It is seen that the imports, though effected in 2002, were sought to be saddled with differential duty of ₹ 18,50,556/- by recourse to a market survey that was conducted on a date not in conformity with the prescription in Cu....... + More
2018 (9) TMI 1081
Demand of Special Additional Duty (SAD) in cash - case of appellant is that SAD, has to be paid in cash and cannot be paid by debiting the DFCE scrips - N/N. 53/2003 - allegation of the Department is that since the appellants have not paid it by cash, there is short payment of duty - Held that - Once the duty has been paid by debiting in the same, the appellant has suffered duty. Only the manner of payment of duty is not in accordance with law. I....... + More
2018 (9) TMI 1080
Interest on delayed refund - EPCG Scheme - N/N. 28/97-Cus dated 01.04.1997 - Held that - Hon ble High Court of Karnataka in the case of C.C., Airport & ACC. Bangalore Vs. Pfizer Products India P. Ltd. 2015 (9) TMI 34 - KARNATAKA HIGH COURT while considering a similar issue, has felt it proper to direct the Department to pay an additional interest at the rate of 9% per annum. - The appellant is entitled for interest on refund as claimed but ho....... + More
2018 (9) TMI 1079
Jurisdiction - power of DRI to issue SCN - Held that - As no judgement of the jurisdictional High Court or any other higher appellate forum has been produced to us disallowing remand of such matters, both the appeals represented by the Ld. Advocate a....... + More
2018 (9) TMI 1078
Concessional rate of BCD - N/N. 12/2012 Cus. Dt. 17.03.2013 - import of New 150 MT/day as NaOH 100% Evaporation Plant for concentration of Caustic Soda - denial of benefit on the ground that the same was not meant for modernizing an existing Caustic Soda unit or a caustic potash unit by using Membrane Cell Technology as envisaged in the Customs Notification No. 12/2012. - Held that - The scope of Notification 12/2012 is not only for modernization....... + More
2018 (9) TMI 1003
Benefit of DEEC license - non-fulfillment of export obligation - violation of conditions of Notification No. 93/2004 dated 10.09.2004 (as amended) - Held that - It is an admitted position that the said application is still pending before the licensing authority. It is also not the case of the Revenue that the statement of the appellant that its export obligation got subsumed in the export obligation of the EOU, was wrong nor have they examined th....... + More
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