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Showing 1 to 20 of 19422 Records

  • 2017 (10) TMI 816 - CESTAT BANGALORE

    Ummer Abdulla, Abdul Basheer, Althaf K.M, Manoj P, Shamsuddin K.A., Fathimath Rubeena Versus Commissioner of Central Excise, Customs & Service Tax, Calicut

    Smuggling - 24 numbers gold biscuits weighing 2.8 kgs - evidences on record like statements of all the persons, forensic data, the passport of all the individuals - confiscation of vehicle of Smt Fatimath Rubeena - Held that - The appellant Smt. Fatimath Rubeena has not factually controverted the findings recorded by the adjudicating authority as there is corroboration of the fact that vehicle was to be used for transport of smuggled gold and was....... + More


  • 2017 (10) TMI 815 - CESTAT AHMEDABAD

    M/s Aggarwal & Company, Shri Krishna Hansraj Aggarwal Versus C.C. – Kandla

    Confiscation - excess goods found during examination - misdeclaration - Held that - the goods were examined during the period from 25.07.2007 to 07.08.2007, after de-stuffing and seggregation and independent panchas were present during this process of examination. Hence, the contention of the appellants that the importer was not represented during the examination is untenable - the contention of the appellants that there was excess of only 2.15 M....... + More


  • 2017 (10) TMI 814 - CESTAT MUMBAI

    Commissioner of Customs (Import) , Mumbai Versus Faber Heatkraft Industries Ltd.

    Rectification of mistake - mention of incorrect order number - Held that - in para 3, the mention of order no. S/9-226/GATT/98 SVB dated 07.07.2000 is not by mistake whereas it was a reproduction of the finding given in page 7 of the Order-in-Original no. S/9-79/GATT/2001 GVC dated 22.02.2002 - Therefore the order no. mentioned in para 3 of this Tribunal order dated 28.11.2016 is not incorrect - ROM application not maintainable and is dismissed........ + More


  • 2017 (10) TMI 813 - CESTAT BANGALORE

    Gurudev Udham Versus Commissioner of Customs Cochin-cus

    Classification of imported vehicle - misdeclaration - it was alleged that The car is a converted vehicle originally designed for transport of less than 8 persons but apparently converted to carry more than 13 persons - violations of Policy with reference to Motor Vehicles Regulations in India - confiscation - Held that - when the proceedings for reassessment were initiated by a show-cause notice, the original authority is bound to decide on the c....... + More


  • 2017 (10) TMI 812 - CESTAT BANGALORE

    Parag Domestic Appliances, Atul Automation Pvt Ltd, Ketan Kamdar Director Versus Commissioner of Customs Cochin-cus

    Eligibility of the importer to clear the goods for home consumption as a trader - e-waste - import of used Multifunction Digital Photocopiers and Printers - violation of Foreign Trade (Development and Regulations) Act, 1992, Foreign Trade Policy 2015-2020 and Pollution Control Regulations applicable to e-waste - absolute confiscation - Held that - the products under import are MFDs having use as digital multifunctional devices as intended. It is ....... + More


  • 2017 (10) TMI 766 - CESTAT BANGALORE

    M/s. D.H.L Express (I) Pvt. Ltd. Versus Commissioner of Service Tax Bangalore Service Tax

    Refund of excess duty paid - denial on the ground that the same is time-barred and that required documents were not furnished by the appellants - Held that - the appellants have filed the refund claim on 06.05.2012 whereas originally M/s. BEML filed the refund claim which was rejected by Assistant Commissioner vide his Order-in-Original dated 13.03.2012 on the ground that BEML has neither paid the duty nor borne the duty. After the rejection of r....... + More


  • 2017 (10) TMI 765 - CESTAT BANGALORE

    Lulu International Shopping Mail Pvt Ltd Versus Commissioner of Customs

    Confiscation - Redemption fine - penalty - amusement park equipments like crazy cars, mini disco, roller coaster etc. under EPCG scheme - the goods appeared to be used one - since the Revenue has not produced any evidence which shows that there is a guilty mind on the part of the appellant to import the second hand goods, therefore the imposition of penalty is not warranted in the facts and circumstances of this case, penalty set aside - redempti....... + More


  • 2017 (10) TMI 764 - CESTAT BANGALORE

    Leadking Sea Air Forwarders Pvt. Ltd. Versus Commissioner of Customs and Service Tax, Bangalore

    Penalty on CHA u/s 114(i) and 114 AA of the CA, 1962 - abetting with the exporters to clandestine export of their product - it was alleged that the main appellant herein being a CHA has not verified the antecedent of the exporters who sought to export Ketamine Hydrochloride in the guise of garments but did not notice it was concealed inside the said consignment which was detected after the Customs investigation and based on information - Held tha....... + More


  • 2017 (10) TMI 763 - CESTAT BANGALORE

    AXA Business Services Pvt. Ltd. Versus CC, Bangalore

    100 EOU - Violation of import conditions - obsolete goods - Held that - the concerned officials of the appellant themselves have admitted that goods had become obsolete and the same had not been put to use. Further there was no evidence put up on record that when the goods were usable and had operational life, they were installed and put to use by the appellant - demand of duty upheld. - The impugned order confiscating the goods listed in Annexur....... + More


  • 2017 (10) TMI 762 - CESTAT MUMBAI

    Shri. Mahesh P. Patel Versus Commissioner of Customs (Import) , Nhavasheva

    Penalty u/s 112(a) of Customs Act, 1962 - cross examination sought for by appellant, which was not provided - Principles of Natural Justice - Held that - appellants have not received hearing notice of the said dates - principle of natural justice was not adhered to by the adjudicating authority - the adjudicating authority to allow cross examination of the witnesses - appeal allowed by way of remand........ + More


  • 2017 (10) TMI 761 - CESTAT MUMBAI

    Mahindra Engineering Design & Development Company Ltd Versus Commissioner of Customs (Import) , Mumbai

    100 EOU - N/N. 52/03-cus dated 31-3-2003 - non-fulfillment of conditions relating to clearance under STPI scheme - Held that - there was no malafide intention on the part of the appellant to violate any condition of licence provisions. Initially truck was supposed to be cleared under Notification no.52/03. When the appellant was unable to fulfill the condition they immediately paid the customs duty and cleared the goods, the conduct of the appell....... + More


  • 2017 (10) TMI 760 - CESTAT CHENNAI

    Padmalay Enterprises Versus Commissioner of Customs, Chennai

    Import of restricted goods - old and used photocopiers - confiscation - penalty - Held that - the import of photocopiers had become restricted only after 19.10.2005. Goods imported herein have been done by a Bill of Entry filed on 27.04.2004. This being the case, they cannot be confiscated for want of a specific import licence and accordingly, the provisions of section 111 (d) will not be applicable in this matter. - The interests of justice woul....... + More


  • 2017 (10) TMI 717 - CESTAT BANGALORE

    Ganesh Food Products Pvt Ltd Versus Commissioner of Customs and Service Tax

    Classification of imported goods - probat Roasting unit Model I-P from M/s. Probat-Weke, Germany - to be classified under CTH 85167990 or under CTH 841981.90? - N/N. 21/2002 dt. 01/03/2002 - Held that - the Commissioner(Appeal) has held that the same cannot be considered as electro thermic appliances and therefore cannot be classified under the heading 8516 and accordingly he classified the impugned goods under Chapter 8419 - there are no infirmi....... + More


  • 2017 (10) TMI 716 - CESTAT BANGALORE

    M/s. Parisons Agro Tech Pvt. Ltd., M/s. Parisons Foods Pvt. Ltd. Versus CC, Cochin

    Classification of imported goods - crude palm oil - to be classified under CTH 1511000 or under heading 15119090 - N/N. 21/2002 - Held that - the test on the samples taken were conducted after more than 10 days of the drawing of the samples and further we do not have the evidence to the fact that the sample of the goods were stored in ideal condition - also, the basis of various scientific data that the beta carotenoid content in crude palm oil d....... + More


  • 2017 (10) TMI 715 - CESTAT BANGALORE

    M/s. V.M. Salgaocar & Bro. Pvt. Ltd. Versus CC, Mangalore

    Penalty u/s 114 of CA, 1962 - mis-declaration - export of iron ore having Fe content above 64 - the exporter has declared the Fe content of the goods covered under the shipping bill is less than 64 - Held that - in the present case, when shipping bills were filed, the Fe content, as per the Certificate of Quality issued by accredited laboratory, was less than 64 in the consignment and when the same was tested by the Chemical Examiner of the Custo....... + More


  • 2017 (10) TMI 714 - CESTAT CHENNAI

    Commissioner of Customs (Port-Import) Chennai-I Versus M/s. Omni Agate Systems

    Classification of imported goods - ILP 45 Professional LCG Monitors of Sharp brand - importers classified the goods under CTH 85285100 - The department was of the view that the goods would fall under CTH 85285900 - Whether it is a Computer monitor or a TV/ Video monitor? - Held that - as rightly pointed out by the learned counsel for appellant, the Commissioner (Appeals) has taken assistance of the Board Circular, dated 10.09.2007. A Computer cha....... + More


  • 2017 (10) TMI 713 - CESTAT CHENNAI

    M/s. Vidhi Industries Versus Commissioner of Customs, Tuticorin

    Confiscation - penalty - import of Irony Aluminium Scrap - it was alleged that the importer attempted to import hazardons plastic and other waste materials by mis-declaring the cargo as Irony Aluminium scrap, thereby violating the provisions of the Environment Protection Act, 1986 - Held that - as per the report of the TNPCB some extraneous plastic items were found in the consignment. There is nothing in the said report to reflect upon the quantu....... + More


  • 2017 (10) TMI 712 - CESTAT CHENNAI

    M/s. Pannalal Mahesh Chandra Jewellers Versus Commissioner of Customs, Chennai

    Condonation of delay of 1010 days in filing appeal - case of appellant is that after receipt of the impugned order the same was misplaced in their office in Kanpur and though efforts were made to file the appeals, it did not fructify and thus there was omission in filing appeals within time - Held that - In many judgements, the Hon ble Apex Court as well as various High Courts, has held that in every case of delay there may be some lapse on the p....... + More


  • 2017 (10) TMI 711 - CESTAT CHENNAI

    Commissioner of Customs, Chennai Versus M/s. Ingram Micro (I) Pvt. Ltd.

    Benefit of N/N. 6/2006-CE dated 1.3.2006 - import of combo drives - demand of CVD, cess and additional import duty - Held that - there are no reference in the vast literature available in the public domain on the internet that a combo drive would have to contain of microprocessor or USB flash memory or for that matter a floppy disc drive or hard disc drive. It appears to be absurd to suggest that a combo drive should contain a microprocessor and ....... + More


  • 2017 (10) TMI 671 - CESTAT MUMBAI

    Commissioner of Customs (I) , Nhava Sheva Versus Shail Builders

    Benefit of transitional arrangement - issuance of LC - N/N. 41 (RE-2008) dt. 18.09.2008 of DGFT - case of Revenue is that the said LC was not issued by Respondent but by M/s Asian Granito India Ltd., the respondent being High Seas Buyer there is no question of LC being opened by the respondent buyer for the foreign supplier - Held that - The objective of allowing transitional arrangements is only on the basis that if LC issued before issuance of ....... + More


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