2017 (8) TMI 503 - CESTAT CHENNAI
Laila Global Feed Pvt. Ltd. Versus Commissioner of Customs, Chennai
Classification of imported goods - pellet mill and spare parts for shrimp feed machinery - whether part of pellet mill and spare parts of shrimp feed machinery can be classified under CTH 8436 as claimed by the appellant or otherwise under 8438 as per the stand of the department? - Held that - The HSN notes for 8436 reads .The heading covers machinery, not falling in headings 84.32 to 84.35, which is of the type used on farms (including agricultu....... + More
2017 (8) TMI 502 - CESTAT CHENNAI
Sonu Enterprises Versus Commissioner of Customs, Tuticorin
Jurisdiction - power of DRI to issue SCN - Held that - the Hon ble High Court of Delhi in the case of BSNL Vs. UOI 2017 (6) TMI 688 - DELHI HIGH COURT has dealt with the identical issue where the notice was also issued by DRI. The Hon ble High Court of Delhi has considered the judgment in the case of Mangli Impex Vs. UOI 2016 (8) TMI 1181 - SUPREME COURT , which is stayed by the Hon ble Supreme Court, where the petitioner is permitted to review t....... + More
2017 (8) TMI 501 - CESTAT CHANDIGARH
M/s R.G. Gupta Versus CCE, Ludhiana
Mutilation of Imported goods before provisional release - HMS/Re-Rollable scrap - Held that - the report of Chartered Engineer is not supported by any market enquiry or has not assigned any reasons as to how he has held the same to be New CRGo Sheets and the material which possesses the properties of a electric insulation. If such a material does not poses such properties, it is scrap only. No expert opinion has been obtained from any laboratory ....... + More
2017 (8) TMI 500 - CESTAT CHENNAI
Presidency Kid Leather Pvt. Ltd. Versus Commissioner of Customs (Exports)
DEPB Benefit - job-work - suppression of facts - N/N. 32/97 - Held that - the DEPB scheme did not envisage grant of duty credit only on the value addition portion, in a situation where the import content did not suffer incidence of customs duty. Therefore goods imported with full customs duty exemption or goods with NIL rates of customs duty cannot then become eligible for DEPB credit when processed and resultant product reexported even if there ....... + More
2017 (8) TMI 499 - CESTAT CHENNAI
M/s. Vishal Exports Overseas Ltd. Versus CC (Port-Export) , Chennai
Valuation - Import and re-export of garments (night wear) - It appeared that the importer had made an attempt to import goods of inferior quality, of Indian origin, into India and re-export the same to Russia in contravention of the provisions of the Customs Act, 1962 - hawala transactions - Held that - Every country including India, consistently encourages exports. With the intention of export promotion, Government has put in place various incen....... + More
2017 (8) TMI 498 - CESTAT MUMBAI
Sarto Electro Equipments Pvt. Ltd., Prabodh Shah Versus CC (Import) , ACC, Mumbai
Valuation of imported goods - Sartorius brand of Electronic Balances - undervaluation - NIDB data of contemporaneous imports - main case of appellant is that Revenue has not procured any evidence to show that appellant has paid more than the declared price i.e. the appellant has paid any amount over and above the transaction value to their supplier - authenticity of documents produced by SMIPL through Shri N. Ramesh, on which the case of Revenue ....... + More
2017 (8) TMI 496 - CESTAT CHANDIGARH
M/s. SNH Steels Versus Commissioner of Customs, Ludhiana
Confiscation - import of old and used pipes with plastic material i.e. thermally insulated with polyurethane form - Hazardous waste - Held that - In the reports submitted by the Chartered Engineer as well as CRCL, nowhere it has been concluded that the plastic material which has been imported by the appellant is hazardous waste. Moreover, no expert opinion has been obtained by the Revenue to substantiate the allegation that the said goods are haz....... + More
2017 (8) TMI 495 - CESTAT BANGALORE
M/s. Shivam International Versus Commissioner of Customs, Cochin-Cus
Quantum of Redemption fine - penalty - import of restricted item - photocopier machine - Held that - the imposition of fine and penalty in the present case is not exorbitant because the imported photocopier during the relevant time was not permissible to import under Foreign Trade Policy without a license as it was restricted item, therefore the appellant has violated the Foreign Trade Policy and therefore, both the authorities have imposed fine ....... + More
2017 (8) TMI 459 - CESTAT BANGALORE
Best Xerox Versus Commissioner of Customs, Cochin
Import of restricted item - old and used digital multifunctional print and copier machines - misdeclaration of value - Held that - the restrictions were imposed from June 2012 whereas the appellants imported the multifunctional copying machines prior to June 2012 when the said item was not made restricted - the appellant s case is covered by the decision of the Madras High Court in the case of Sai Graphic Systems 2013 (5) TMI 650 - MADRAS HIGH CO....... + More
2017 (8) TMI 430 - CESTAT BANGALORE
M/s Office Devices, M/s. Atul Automation Pvt. Ltd., M/s. Copier Marketing Corporation, M/s. Shivam International And M/s. Maa Tara Enterprises Versus CC, Cochin
Classification of imported goods - old & used Digital Multifunctional Print & Copier Machines with accessories and attachments - release of goods on payment of redemption fine and penalty - Held that - similar issue decided in the case of Shivam International Vs. Commissioner of Customs, Cochin 2013 (3) TMI 408 - CESTAT BANGALORE wherein the Tribunal disposed of a batch of the appeals by holding that the impugned orders to the extent of c....... + More
2017 (8) TMI 429 - CESTAT BANGALORE
Kay Kay Exports, Baby Marine Sarass Versus Commissioner of Customs, Cochin
Refund claim - Cess - unjust enrichment - Held that - issue is no more res integra and is squarely covered by the decision in the case of ASIA PACIFIC COMMODITIES LTD. Versus ASSISTANT COMMR. OF CUS., KAKINADA-I 2012 (11) TMI 919 - ANDHRA PRADESH HIGH COURT , where the cess was levied after the same was abolished. The amount realized from the foreign buyer was only FOB value. It was held by the Hon ble Andhra Pradesh High Court that all duties, c....... + More
2017 (8) TMI 428 - CESTAT ALLAHABAD
Radhey International Versus Commissioner of Customs & Central Excise, Noida
Confiscation of goods - shipping bills were not entered in export goods arrival register maintained at CFS, STT, ICD, Dadri - drawback claim - Held that - it is very clearly held by the Original Authority that the clearance for export of goods was given by the Customs Authorities that goods were exported and the export proceeds were realized. The Original Authority in the Order-in-Original has made some observations on few issues about the proced....... + More
2017 (8) TMI 396 - CESTAT BANGALORE
Commissioner of Customs and Service Tax, Bangalore-Cus Versus Apotex Research (P) Ltd
Refund of unutilised CENVAT credit - deemed exports - Held that - the input service credit attributable to such IUT, where the deemed exports are to be treated at par with physical exports - refund allowed - appeal dismissed - decided against Revenue........ + More
2017 (8) TMI 395 - CESTAT BANGALORE
Commissioner of Customs Mangalore-Cus Versus Mangalore Refinery And Petrochemicals Ltd
Refund claim - unjust enrichment - finalization of provisional assessments - Held that - the present case is no more res integra and has been settled by the Hon ble High Court of Karnataka in favour of the respondent in the respondent s own case Mangalore Refinery and Petrochemicals Ltd. Versus Commissioner of Customs, Mangalore 2015 (5) TMI 768 - KARNATAKA HIGH COURT , wherein the Hon ble High Court of Karnataka has held that unjust enrichment s....... + More
2017 (8) TMI 394 - CESTAT ALLAHABAD
Commissioner of Customs & Central Excise, Meerut Versus M/s Chadha Brass Ltd.
Intermediate product - untrimmed sheets and circles of Copper and Brass - benefit of N/N. 67/95 dated 16.03.1995 - whether untrimmed sheets/circles of Brass manufactured by the appellant are leviable to Central Excise Duty as it is an intermediate product arising in the course of manufacture of trimmed sheets/circles of Brass and waste Scrap of Brass attracting Nil rate duty being captively consumed and whether the same affects livability of duty....... + More
2017 (8) TMI 345 - CESTAT KOLKATA
Shri Rijaul Biswas, Shri Pradip Haldar Versus Commr. of Customs (Prev.) , W.B., Kolkata And Commr. of Customs (Prev.) , W.B., Kolkata Versus M/s Madhumita International
Jurisdiction - power of DRI to issue SCN - Held that - the powers of officers working in these organizations to issue notice under Customs Act, 1962 as proper officers has been subject matter of decision by various High Courts - the matter remanded to the original authority to decide the question of jurisdiction first and thereafter on merit after the matter is settled by the Hon ble Supreme Court in the pending appeals by the Revenue against the....... + More
2017 (8) TMI 303 - CESTAT CHENNAI
M/s. Sabari Exim Pvt. Ltd., Shri Shashi Kumar, Director Versus Commissioner of Customs (Export) , Chennai
Benefit of Concessional rate of duty - N/N. 21/2002 (Sl.No. 207) dated 1.3.2002 - imported non-alloy steel wire rods (prime) - denial of benefit on the ground that the goods are not of prime quality - Held that - Apart from the report of NML stating that the goods are seconds, there is no evidence to establish that the goods are not prime. The benefit of Notification is eligible if the goods are of prime quality. The expert of IIT, Chennai has ce....... + More
2017 (8) TMI 302 - CESTAT MUMBAI
Satish Yashwant Wadekar Versus CC (CSI Airport) , Mumbai
Clandestine removal - residual dust and copper scrap - penalty on appellant on the ground that he was working as an administrative manager and aided and abetted the evasion of customs duty - Held that - there is no dispute about the clearance of dust/scrap from the unit of SMC Jewels without payment of customs duty - it is clear that the appellant was actively involved in removal of goods without payment of customs duty. Therefore, he has aided a....... + More
2017 (8) TMI 301 - CESTAT AHMEDABAD
Commissioner of Customs-Ahmedabad Versus Neelkamal Global Resources Pvt Ltd, Khanna Paper Mills Ltd, Shirdi Steel Traders And JJ Poly Impex P Ltd
Refund of SAD - time limitation - N/N. 102/2007 dated 14.09.2007 - rejection on the ground that the refund claim was filed after one year from the date of import of goods - Held that - the refund claims in all these appeals pertain to the period of after 01.08.2008 - the judgement of the Hon ble Gujarat High Court in the case of Indian Oil Corporation Ltd. Vs. UOI 2011 (12) TMI 540 - GUJARAT HIGH COURT is squarely applicable to the facts of the p....... + More
2017 (8) TMI 300 - CESTAT KOLKATA
Shri Jogendra Prasad Swarnkar Versus Commissioner of Customs (Prev.) , Patna
Absolute Confiscation - silver weighing less than 2 kgs. and having no foreign marking - penalty - Held that - The appellant narrated the illegal importation of silver in detail in his statements. The appellant retracted his statement in his reply to the Show Cause Notice dated 07.04.2014. I agree with the finding of the Adjudicating Authority that the retraction of the statement after a lapse of more than 8(eight) months without any cogent reaso....... + More
