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Showing 1 to 20 of 18743 Records

  • 2017 (4) TMI 1202 - CESTAT BANGALORE

    M/s. Coastal Shipping Links (I) Pvt. Ltd., M.V. Minnath, C/o M/s. Coastal Shipping Links (I) Pvt. Ltd., Mohammed Adam, Master of M.V. MInnath Versus The Commissioner of Customs

    Smuggling - vessel on foreign run had been brought into India and diverted for repairs - smuggling of diesel oil, paint, thinner out of the ship in the night - removal of hardener from the vessel immediately prior to the arrival of Customs officers on board the vessel in the morning of 20.10.2012 - the quantity of paint on board exceeded the declaration by 41 liters and the quantity of thinner by 5 liters - Held that - the impugned order to the e....... + More


  • 2017 (4) TMI 1201 - CESTAT BANGALORE

    M/s. AL-Riyaz Impex Versus Versus Commissioner of Customs, Cochin-Cus

    Imposition of redemption fine and penalty - Section 112(a) of the CA, 1962 - valuation - the quantity and description of the goods differ from invoice produced by the party - case of appellant is that Mere presumption of investigating officer without considering the value of contemporaneous import is not a reason to allege undervaluation - Held that - There is no material on record to show that the appellant has suppressed the material facts from....... + More


  • 2017 (4) TMI 1200 - CESTAT NEW DELHI

    M/s. Vaibhav Global Limited, Shri Girdhari Lal Sharma And Shri Rahim Ullah Versus Commissioner of Customs, Jaipur

    100 EOU - benefit of N/N. 52/2003-Cus dated 31.03.2003 - demand on the ground that appellant have not fulfilled their export obligation - appellant were engaged in the manufacture and export of stone studded gold jewelry and was allowed the duty free imports of the raw materials, along with other goods - Held that - the appellant could not produce the documents before the adjudicating authority, though a request was made to the adjudicating autho....... + More


  • 2017 (4) TMI 1161 - CESTAT BANGALORE

    S. Ajay Versus Commissioner of Customs, Cochin-Cus.

    Imposition of redemption fine and penalty - import of new Mercedes Benz Sprinter 315 CDI Traveliner with an engine capacity of 2148 cc - case of Revenue is that the importer has not produced a valid certificate of compliance as per the provisions of Rule 126 of the Central Motor Vehicle Rules (CMVR), 1989. This resulted in the said import becoming improper and liable to confiscation - Held that - the vehicle imported is a brand new vehicle and th....... + More


  • 2017 (4) TMI 1160 - CESTAT NEW DELHI

    Mr. G.N.D. Cargo Movers Versus Commissioner of Customs (General) , New Delhi

    Revocation of CHA licence - forfeiture of security deposit - Mis declaration - violation of Regulation 11 (d) of CBLR, 2013 - Customs Broker had taken delivery of the excess skid/ pallets - Held that - Regulation 11 (e) requires the Customs House Agent to exercise due diligence to ascertain the correctness of any information which he imparts to clients with reference to work relating to clearance of cargo / baggage. Merely because the importer ha....... + More


  • 2017 (4) TMI 1159 - CESTAT BANGALORE

    Cochin Port Trust Willington Island Versus Commissioner of Customs

    Refund claim - excess duty paid ₹ 6,32,175/- on the short quantity of 128.68 MTs - denial on the ground that appellants did not provide any documentary evidence to prove that the cargo weighed less than the declared quantity of 236.5 MTs when the same came into their possession - Held that - this case needs to be remanded back to the original authority with a direction to decide the claim of the appellant afresh after providing an opportuni....... + More


  • 2017 (4) TMI 1118 - CESTAT NEW DELHI

    M/s. Kee Yes Impex Versus Commissioner of Customs, Salem

    Valuation - rejection of transaction value - adoption of market value - confiscation - redemption fine - penalty - Held that - In the matter of penalty, there is already considerable reduction from ₹ 4 lakhs to ₹ 50,000/-. Taking into account the various acts and omissions on the part of the exporter, penalty under section 114 ibid is definitely imposable on him and in any case, the quantum has been very generously reduced by the Comm....... + More


  • 2017 (4) TMI 1116 - CESTAT ALLAHABAD

    Commissioner of Central Excise, Lucknow Versus M/s Indian Oil Corporation Ltd.

    Refund of customs duty - rejection on the ground of unjust enrichment and non filing of requisite documents - Held that - the provisions of Section 18 of CA, 1962 that there was no need to file application for refund because the provisions of Section 18 of CA, 1962 have provided for consequential refund suo-moto by the Officer assessing finalization of provisional assessment and since such a refund order was not passed on finalization the respond....... + More


  • 2017 (4) TMI 1075 - CESTAT NEW DELHI

    M/s. Euro Cubic Creations P Ltd. Versus Commissioner of Customs

    Valuation - Branded cut and polished cubic zirconia of PRECIOSA Brand - reasonable belief that value declared on the invoice appears much low in comparison to the goods of other branded company like M/s. Swaroski - the goods imported by the appellant stand described in the invoice as MCC cubic zirconia round white . The same description stand reflected by the appellant in Bill of Entries - Held that - the finding of the appellate authority that t....... + More


  • 2017 (4) TMI 1074 - CESTAT ALLAHABAD

    M/s Aban Exim Pvt. Ltd. Versus Commissioner of Customs, Meerut-II (Now Hapur)

    Prohibited goods - confiscation - the import documents did not contain all the attachments to Licence No. 4019041, as endorsed by BIS, New Delhi from time to time. In respect of other brands, the appellant importer could not produce any BIS Certificate as required - Held that - it nowhere have come in the report of the Customs Officers that such tyres are not of good quality on first check or visual examination. For these tyres, the Adjudicating ....... + More


  • 2017 (4) TMI 1046 - CESTAT CHANDIGARH

    M/s Golden Enterprises Versus CC, Ludhiana

    Confiscation of goods - misdeclaration - undervaluation - actual owner of goods - claim of Revenue is that goods imported by M/s Golden Enterprises earlier were delivered to the godowns of firms controlled by Shri. Vinay Kumar and goods for import vide impugned bills of entry are also for delivery to Sh. Vinay Kumar and actually Sh. Vinay Kumar is the actual importer of these goods - Held that - Shri P.K. Suri appeared before us on 28.02.2017, du....... + More


  • 2017 (4) TMI 1045 - CESTAT MUMBAI

    M/s Sanghavi Bothra Engineering Co. Pvt. Ltd. Versus Commissioner of Customs (Import-I) , Mumbai

    Whether prior to amendment on 4.12.2014 of steel and steel products (Quality Control Order) and CBEC Circular dtd.7.11.2014, when sales contract, invoices and B/L dates are prior to such amendment the provisions of steel and steel quality control order dated 4.12.2014 would apply? - Held that - The Ministry of Steel vide its order No. SO 3065(E) dtd.4th December 2014 made applicable BIS registration to all the products described in relevant IS St....... + More


  • 2017 (4) TMI 1044 - CESTAT NEW DELHI

    Commissioner of Customs Versus M/s. Multivac India Pvt. Ltd.

    Import against advance license - export obligation - Benefit of N/N. 93/2004 dated 10.9.2004 - denial on the ground that the appellant could not produce EODC from DGFT and thus violated the condition of the notification - whether the Customs duty foregone in terms of notification at the time of import is required to be adjudicated and confirmed, in case EODC are not produced but the factum of export is otherwise established from the parallel docu....... + More


  • 2017 (4) TMI 1043 - CESTAT NEW DELHI

    Cheema Spintex Ltd. Versus Commissioner of Customs Respondent (ICD) TKD, New Delhi

    100 EOU - conversion of shipping bills - rejection of shipping bills filed prior to the issuance of No Dues Certificate - denial on the ground that No Dues Certificate was not issued by the Revenue - whether the balance shipping bills filed prior to the issuance of No Dues Certificate can be converted into draw back shipping bills or not? - Held that - the appellant having completed formality for exiting out of 100 EOU status on 26.9.2007 itself,....... + More


  • 2017 (4) TMI 1042 - CESTAT NEW DELHI

    Aman Trading Company Versus Commissioner of Customs

    High seas sales - Valuation - The imports made in the name of M/s. S B International, and subsequent purchase of the goods on high sea sales basis from them - It stands recorded in the impugned order that contemporaneous import of identical or similar goods was not available - Held that - It is Revenue s own case that the goods in the present case are telescopic channels and drawers rather than the simple channels. If that be so, if telescopic ch....... + More


  • 2017 (4) TMI 1002 - CESTAT MUMBAI

    Manoj Gupta, Manish Agarwal, Fortune Marketing Pvt. Ltd., Nirmal Kumar Meharia, Vishnu Kumar Bhandari, Supertron Electronics Pvt. Ltd. Versus CC (Import) ACC, Mumbai

    Classification of import of external/ portable hard disk drives - concessional rate of duty (CVD) - Exemption Notification Nos. 6/2011 CE and 12/2012-CE - classifiable under declared CTH 8471 70 20 as Hard disk drives or under CTH 8471 7030 as Removable or Exchangeable Disc Drives - Extended period of limitation - Held that - Revenue has only taken a stand of convenience to anyhow deny the benefit of exemption which is clearly available to the ap....... + More


  • 2017 (4) TMI 1001 - CESTAT AHMEDABAD

    M/s Jai Bharat Steel Company Versus Commissioner of Customs, Jamnagar

    Demand of duty on relinquished goods after assessment - Scope of Section 23(2) of customs act, 1962 - import of vessels for the purpose of breaking - It is their contention that the Dept is at liberty to dispose of the goods without notice to the appellant in view of Sec 48 of the Customs Act since the appellant relinquished the title on the goods. - Held that - the matter is remanded to the Adjudicating Authority to analyze and examine the repre....... + More


  • 2017 (4) TMI 980 - CESTAT HYDERABAD

    M/s Alumeco India Extrusion Ltd. Versus CCE, Customs & ST, Hyderabad

    Jurisdiction to issue SCN - Benefit of N/N. 93/2004-Cus. dt. 10.09.2004 - DEEC licences - violation of Rule 5 (3) of CCR, 2004 - Held that - Discernably, conflicting views have thus been taken by different High Courts on this issue. - Matter is pending before the Supreme Court - it would be imprudent and improper for us to reach a decision in the present appeal by following any of the High Court decisions discussed supra including that of the jur....... + More


  • 2017 (4) TMI 834 - CESTAT HYDERABAD

    M/s The Andhra Sugars Ltd. Versus CC & ST, Visakhapatnam-Cus

    Refund claim - according to appellant as there was short landing of goods, they had paid excess customs duty - refund rejected on the ground that the appellant has not established that the goods have short landed - Held that - The Steamer Agent is responsible for the documents filed before the customs authorities - If the document is false, the department can issue notice or take necessary action against Steamer Agent for any false document filed....... + More


  • 2017 (4) TMI 833 - CESTAT MUMBAI

    Kopran Ltd. Versus Commissioner of Customs (I) , Mumbai

    Benefit of N/N. 158/95-Cus - duty drawback - re-imported goods not re-exported within stipulated time - Held that - identical issue came up before the Tribunal in the case of Medinex Laboratories Pvt. Ltd. vs. CCE, Mumbai 2003 (3) TMI 504 - CEGAT, MUMBAI , where it was held that since the conditions of the bond under which duty free clearance on re-importation was allowed was not fulfilled in time, the lower authorities have rightly demanded the ....... + More


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