2018 (7) TMI 1300
Import of certain pesticides - insecticide, Chlorpropham - prohibited goods or not? - whether the goods imported vide the above Bill of Entry are liable for confiscation under Section 111(o) of the Customs Act, 1962? - Held that - For the import of the pesticide- Chlorpropham, as per Section 9 (3) of the Insecticide Act 1968 read with the Rules, the condition specified is that the item is allowed for import only from the specified source named in....... + More
2018 (7) TMI 1299
Valuation of imported goods - Ball Valves - enhancement of value - the Departmental officers were of the view the assessable value should be adopted on the basis of the tariff value of the brass scrap during the period of import by loading the same by 30% as value addition - Rule 8 of the Customs Valuation Rules - Held that - The assessable value of the imported Ball Valves stands enhanced by the Revenue on the findings that the same is less than....... + More
2018 (7) TMI 1298
Duty Drawback - Brand rate - non-fixation of brand rate of duty drawback for export of electricity to Special Economic Zone (SEZ) - the Commissioner held that the appellant has received consideration for supply of power in Indian Rupees and not in foreign exchange, thus drawback is not applicable to the appellant - Held that - In this case Ld. Commissioner has to pass an appropriate order following the decision of the Hon ble Supreme Court regard....... + More
2018 (7) TMI 1297
Fulfillment of NFEP in terms of LOP issued by Development Commissioner vide F.No.FSEZ/LIC/T-10/99/307 dated 13.04.2004 - Held that - In Circular No.21/95-Cus dated 10.03.1995 and Circular No.122/95-Cus dated 28.11.1995, it has been clarified that the case of violation of the Exim Policy by the 100% EOU/EPZ be fresh settled by the Development Commissioner and only thereafter Customs should confirm the demand. On this account, that would avoid the ....... + More
2018 (7) TMI 1296
Misdeclaration of value of imported goods - Flash Butt Welding Machine - benefit of N/N. 84/97-CUS dated 11.11.1997 denied - redemption fine - penalty - Held that - The Adjudicating authority observed that it is not a bonafide mistake since it took five months to issue a revised invoice and therefore penalty would be imposed under Section 112(a) of the Customs Act, 1962. However, the Adjudicating authority allowed the amendment of the Bill of Ent....... + More
2018 (7) TMI 1295
Valuation - rejection of transaction value - Comparable goods - import of Zinc Plate from Bangladesh of irregular Shapes and Sizes - Rule 10A of CVR, 1988 - metal content in the goods. - Held that - The appellant purchased the goods from Bangladesh. The metal contents in the goods were declared to be below 90%. Test Report revealed that Metal content/purity varied between 87.2% and 88.3%. The Adjudicating authority discarded the transaction value....... + More
2018 (7) TMI 1230
Mis-declaration of value of imported goods - Confiscation of goods - Held that - It was the responsibility of the Appellant importer to inform the exporter and the courier to mention correct details in the documents. Further the Bill of Entry could not have been filed without intimating the Appellant. The charges of mis-declaration are thus sustainable as the Appellant did not adduce any evidence that they had instructed/ informed courier of lice....... + More
2018 (7) TMI 1229
Duty free import of goods to be re-exported - N/N. 97/79 dated 2nd May 1979 read with Custom House Public Notice No. 48 dated 22.03.1982 - denial of benefit of notification on the ground of non-submission of proof of re-exportation - Held that - It is an admitted fact on record that in respect of 16 containers, the appellant did not produce any documentary evidence to show that the said containers imported by the appellant were re-exported. Since....... + More
2018 (7) TMI 1228
Imposition of Redemption fine and penalty - import of restricted goods - second hand personal computers/labtops including their refurbished/reconditioned spares parts - requirement of special import authorization from DGFT - Held that - In their own case for the earlier import, this Tribunal in the case of M/S. GAGAN IMPEX VERSUS C.C.E PATPARGANJ NEW DELHI 2016 (10) TMI 335 - CESTAT NEW DELHI has held that in terms of circular no. 27/2011- Cus da....... + More
2018 (7) TMI 1227
Test of imported Natural Uncoated Ground Calcium Carbonate - facility of CRCL to conduct the test of Natural Calcium Carbonate - Revenue s case is that CRCL is fully equipped to test the goods - Held that - The appellant has referred to Circular No. 43/2017. Customs dated 16.11.2017, clarifying that CRCL has shortlisted the items whose samples cannot be tested in their Laboratories at present and also identified the Lab, where such samples could ....... + More
2018 (7) TMI 1226
Valuation of imported goods - enhancement of value based on NIDB data - Held that - The Revenue s contention that enhancement of assessable value by the Assessing Officer was correct has not been supported by any evidence by Revenue - there are no merits in the grounds of appeal filed by Revenue - appeal dismissed - decided against Revenue........ + More
2018 (7) TMI 1225
Smuggling - Export of Dal/pulses to Nepal - It was alleged that huge quantity of pulses has been exported to Nepal on tractor trolleys and trucks illegally through off routes, located at the Indo Nepal border - Whether there was any activity of Smuggling on the part of appellant or not? - Held that - There is no seizure of the pulses, even in small quantity. It is nowhere on record that either the Dal Mill owner or the broker or the said Sushil K....... + More
2018 (7) TMI 1139
Classification of Excursion Boat - Bayliner 325 SB - case of Revenue is that the boat was not one designed for ferrying/transporting passengers on scheduled trips but was the one designed for leisure or pleasure boating and the importers did not dispute the same - whether the Boat is classifiable under CTH 89011030 or under CTH 89039990? - Held that - Whatever be the actual use of the said boat, it is required to classify as per the making of the....... + More
2018 (7) TMI 1138
Advance License Scheme - import of brass scrap without payment of customs duty - N/N. 48/99-Cus dated 29.04.1999 - M/s The Village Art could not discharge the export obligation and, therefore, customs duty were demanded from them - Held that - The Original Authority has ordered recovery of customs duty of ₹ 19,88,113/- alongwith interest in terms of bond from Shri Manoj Sikka, the appellant, Smt. Madhu Vij and Smt. Hema Sikka - It is found ....... + More
2018 (7) TMI 1017
Valuation of imported goods - Mercedes Benz E220 CDI AT white - invocation of Rule 8 of Customs Valuation Rules, 1988 - Commissioner (A) held that though the assessing officer has correctly invoked the Rule 8 of Customs Valuation Rules, 1988, they have failed to arrive at the price on the basis of which is available in India - Held that - The respondents have for the first time submitted another invoice showing the price at USD 6200 before the ap....... + More
2018 (7) TMI 1016
Quantum of penalties - On identical issue concerning the same appellants for a live consignments of 3 shipping bills separate proceedings had been initiated and adjudication orders issued, which on appeal to the Tribunal had been disposed in the case of VISWANAATH AGRO PRODUCTS INTERNATIONAL, S.R. JANAKIRAM, J. GANESH KUMAR VERSUS COMMISSIONER OF CUSTOMS, CHENNAI 2010 (4) TMI 1191 - CESTAT CHENNAI wherein the redemption fine and penalties imposed....... + More
2018 (7) TMI 1015
Imposition of penalty u/s 114AA of the Customs Act, 1962 - penalty imposed is challenged on the ground that that under section 114AA of the Customs Act, 1962 penalty can be imposed only on cases related to export of goods and not on import of goods - Held that - Section 114AA nowhere suggests that penalty is imposable only in cases of export of goods and not on import of goods. Since, there is no explicit mention in this regard the section 114AA ....... + More
2018 (7) TMI 1014
Refund of excess Customs Duty paid - Commissioner (Appeals) set aside the refund sanctioning orders and directed the lower authority to serve the final assessment orders, if any, along with the attested copies of bills of entry finally assessed - Held that - Initially when the refund claim was sanctioned by the adjudicating authority, the assessment was provisional. Therefore, the refund itself at that stage was premature. Moreover, in the depart....... + More
2018 (7) TMI 926
Whether the transferee of the DEPB licence which was fraudulently obtained by the transferor (exporter of the goods) is liable to pay the customs duty? - whether the demand is time barred? - Held that - Hon ble Supreme Court judgment in the case of Ajay Kumar & Co. 2009 (5) TMI 20 - SUPREME COURT has held that the malafide and suppression of fact, misdeclaration, fraud etc. cannot be alleged against the transferee, against the DEPB licence, t....... + More
2018 (7) TMI 925
Levy of additional duty (CVD) duty - Whether the payment of countervailing duty made by the appellant at the time of import of the goods, on the MRP already affixed on the goods in question is correct or they are under further legal obligation to pay the differential CVD on the allegations and findings of enhancing the MRP? - difference of opinion. - Held that - As there are difference of opinion, the matter referred to Hon ble President to resol....... + More
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