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Showing 121 to 140 of 20030 Records

  • 2018 (2) TMI 1076 - CESTAT AHMEDABAD

    M/s JK Industries Versus C.C. -Jamnagar (Prev)

    Refund claim - denial on the ground that since the appellant had not filed appeal against the assessment order, therefore, the refund claim filed under Sec 27 of the Customs Act, 1962 is not maintainable - whether the appellant are entitled to refund of customs duty paid against respective Bills of Entry which was finally assessed on 22.2.2014? - Held that - post amendment to Sec 27, w.e.f. 1.4.2011 there is no necessity to file appeal against th....... + More

  • 2018 (2) TMI 1075 - CESTAT NEW DELHI

    M/s. YKK India Pvt. Ltd. Versus CC, New Delhi

    Valuation - includibility - royalty charges paid by the appellant to the Japan Company - Held that - the cost of imported components and parts are to be excluded to arrive at the net value for computation of royalty charges - the factual and legal findings as recorded by the Original Authority cannot be contested - appeal allowed - decided in favor of appellant........ + More

  • 2018 (2) TMI 1074 - CESTAT, BANGALORE


    Project import - Drinking Water Supply Projects for supply of water for human or animal consumption - N/N. 21/2002-Cus. dated 1.3.2002 - Held that - the appellants have imported pipes and utilized the same for drinking water supply project and not for water treatment project - appellants will not be entitled to the benefit of Project Import as well as Customs N/N. 21/2002. - Reliance placed in the case of Pratibha Industries Ltd. Versus Commissio....... + More

  • 2018 (2) TMI 1073 - CESTAT, BANGALORE

    Om Sri Sai Flowers Versus Commissioner of Customs and Service Tax Bangalore-cus

    ROM application - validity of stay order - Held that - Stay Order has been pronounced after appreciating the submissions of both sides - Hon ble Karnataka High Court in the case of CCE, Bangalore-III Vs. McDowell & Co. Ltd. 2005 (4) TMI 77 - HIGH COURT OF KARNATAKA AT BANGALORE has held that once the Tribunal has passed an order in connection with predeposit under Section 35F of the Central Excise Act, 1944, Tribunal cannot modify that order ....... + More

  • 2018 (2) TMI 1072 - CESTAT, BANGALORE

    Commissioner OF Customs AND Service Tax Bangalore-Cus Versus M/s. L.T. Karle International (Unit 1 & Ii) , And M/s. Karle International (Unit. V)

    100 EOU - Refund of unutilized CENVAT credit - respondent had claimed that these services on which credit was availed were utilized in the manufacture and export of readymade garments - Held that - the CBEC has issued Circular No.120/01/2010/ST dated 19.1.2010 in which certain guidelines have been prescribed to process such refund claims under Rule 5 - the learned Commissioner (A) has recorded the finding that all the services, received and utili....... + More

  • 2018 (2) TMI 1071 - CESTAT, BANGALORE

    Bharat Petroleum Corporation Ltd Versus Commissioner of Customs Cochin-cus

    Demand of differential duty - quantities received by the OMCs in excess of the quantities found removed at the end of their refineries - Held that - Because of the nature of the goods i.e. petroleum products, such variations are inevitable - The guidelines have allowed monthly adjustments between the quantities of excess receipt with the quantities of short receipt before the payment of duty on monthly basis. Even though this clarification is dat....... + More

  • 2018 (2) TMI 1070 - CESTAT, BANGALORE

    Commissioner of Customs Cochin-cus Versus Bharath Petroleum Corporation Ltd

    Short levy of customs duty - finalisation of provisional assessment - Held that - The customs duty is to be charged only on the basis of the actual quantity of crude receipt in the shore tank - the original authority has already perused copies of the respective shore tank receipt certificates and has finalised the provisional assessments - appeal dismissed - decided against Revenue........ + More

  • 2018 (2) TMI 1069 - CESTAT, BANGALORE

    Hindustan Petroleum Corporation Ltd Versus Commissioner Of Customs Mangalore-Cus

    Valuation - includibility - whether the demurrage charges are to be included in the assessable value? - Held that - on identical facts, this Tribunal in the case of M/s. Bharat Petroleum Corporation Limited Versus The Commissioner of Customs And Vice-Versa 2017 (10) TMI 302 - CESTAT BANGALORE has allowed the appeal of the assessee by dropping the demurrage charges. - Penalty u/s 114A also dropped. - Appeal allowed - decided in favor of appellant........ + More

  • 2018 (2) TMI 1068 - CESTAT, BANGALORE

    Kitex Garments Limited Versus Commissioner OF Customs Cochin-Cus

    Benefit of N/N. 21/2002 (Sl.No.140) - import of parts of snap buttons - Revenue, after clearance of the goods, took the view that this exemption notification is not applicable to parts of snap buttons - Held that - reliance placed in the case of KITEX GARMENTS LTD. Versus COMMR. OF CUS., COCHIN 2009 (3) TMI 454 - CESTAT, BANGALORE , where it was held that the benefit to be extended to parts. The snap button consists of 4 parts, a single part in i....... + More

  • 2018 (2) TMI 1067 - CESTAT, BANGALORE

    Mediapro Audio Visual Pvt Ltd Versus Commissioner Of Customs Cochin-Cus

    Import of restricted item - audio visual equipment - whether capital goods or not? - Circular dt. 06/12/2012 - Held that - FTP allowed import of second hand capital goods without a licence only if such goods are in the nature of capital good - The DGFT has clarified, as per their circular dt. 06/12/2012, that audio visual equipments imported by the service providers can be considered as capital goods. - Such clarification was not available to the....... + More

  • 2018 (2) TMI 1066 - CESTAT, BANGALORE

    Apple India Private Limited Versus Commissioner Of Customs And Service Tax Bangalore-Cus

    Concessional rate of CVD - N/N. 6/2002-CE dt. 01/03/2002 - Held that - Tribunal in the case of IBM INDIA PVT. LTD. Versus COMMISSIONER OF CUSTOMS, BANGALORE 2009 (5) TMI 299 - CESTAT, BANGALORE has held that when this server is a computer, it conforms the definition of computer and when it falls under 84.71 as given in the entry in the notification then the benefit cannot be denied - benefit allowed - appeal allowed - decided in favor of appellan....... + More

  • 2018 (2) TMI 1065 - CESTAT, BANGALORE

    Commissioner of Customs and Service Tax Bangalore-cus Versus Apple India Pvt Ltd

    Valuation - related party transaction - loading of invoice value - adjudicating authority took the view that this profit margin was extremely low in comparison to the profit margin recorded by Apple, Ireland - Held that - there is absolutely no justification to load the value of goods imported from Singapore on the basis of the profit margin of the Ireland unit. The transaction value between the foreign supplier and the respondent has been consis....... + More

  • 2018 (2) TMI 1064 - CESTAT HYDERABAD

    National Aluminium Co. Ltd. Versus CCCE & ST, Visakhapatnam

    Interest on delayed refunds - relevant date - Held that - Similar issue came up before Hon ble High Court of Gujarat in the case of Kamakshi Tradxim (India) Pvt. Ltd 2017 (4) TMI 223 - GUJARAT HIGH COURT wherein their Lordships have followed the law laid down by the Apex Court in the case of Ranbaxy Laboratories Limited 2011 (10) TMI 16 - Supreme Court of India , where it was held that interest shall be payable on the expiry of a period of three ....... + More

  • 2018 (2) TMI 961 - CESTAT CHANDIGARH

    M/s. J.S. Steel Traders Versus Commissioner of Customs, Ludhiana

    Provisional release of goods - import of Heavy Melting scrap at ICD, OWPL Ludhiana declaring the grade of the scrap as ISRI 207 - said goods were examined and on detailed examination of the consignment declared as Heavy Melting scrap ISRI code 207, the imported goods were found containing CR sheets/sheet cutting cut to various sizes weighing 132.895MT and 159.575MT respectively - mutilation of goods. - Held that - As there is divergent views of t....... + More

  • 2018 (2) TMI 960 - CESTAT NEW DELHI

    M/s Saraf Fab Trade Pvt. Ltd. Versus CC, Jaipur-I

    Refund claim - credit of amount to Consumer Welfare Fund - Section 27(2) of the Customs Act, 1962 - Held that - since the refund claim does not pertain to only the said amount and also relates to the customs duty and the CVD component, Chartered Accountant certificate cannot be considered for deciding the issue regarding applicability of the doctrine of unjust enrichment - the appellant has not produced any other evidence to show that it had not ....... + More

  • 2018 (2) TMI 959 - CESTAT, BANGALORE

    M/s. Indore CNC Pvt. Ltd Versus Commissioner of Customs Cochin-CUS.

    Concessional rate of duty - N/N. 97/04 dated 17.9.2004 - non-fulfillment of condition of Notification to earn foreign exchange within eight years from the date of issue of license - Held that - admittedly, in the present case, the appellant has not been able to furnish the EODC certificate showing the fulfillment of conditions of the Notification. In view of the non-submission of EODC certificate, appellant is not entitled to the benefit of N/N. ....... + More

  • 2018 (2) TMI 958 - CESTAT NEW DELHI

    Mohd Naushad Versus Commissioner of Central Excise, Indore

    Valuation - exported steel plates - goods overvalued to get higher DEPB benefits - Held that - no active involvement of the officers has emerged from the available records except carelessness on their part. The value declared by the exporter has not given any benefit to the officer. When it is so, there is no justification in the impugned order. - Penalty of Rs One lakh each on the appellants set aside - remaining order upheld - appeal allowed in....... + More

  • 2018 (2) TMI 957 - CESTAT, BANGALORE

    Mr. Radheshyam Rander Versus The Commissioner of Central Excise (Adjudication) Bangalore.

    Penalty on Shri Radheshyam Rander u/s 112 (a) and 112 (b) of the Customs Act, 1962 - 100 EOU - violation of import condition - detailed investigations carried out revealed that M/s. STC had diverted the raw silk imported duty free illegally into the domestic market in gross violation of the provisions of the EOU scheme - Held that - the detailed and timely investigation carried out by DRI has unearthed the illegal activities of M/s. STC. It was f....... + More

  • 2018 (2) TMI 956 - CESTAT NEW DELHI

    M/s. SPL Enterprises Versus CC, New Delhi

    Rejection of declared value - Polyester Zipper Rolls from China - claim of the appellant was rejected in the impugned order only on the ground that they failed to produce the bills of entry - Held that - while taking contemporaneous imports for comparison of assessable value, it is necessary to examine that such comparison are made with declared value and not with already enhanced value. Further, when there are multiple declared values, during th....... + More

  • 2018 (2) TMI 955 - CESTAT, BANGALORE

    Commissioner of Customs Cochin-cus Versus Bharath Petroleum Corporation Ltd

    Short levy of Customs Duty - only ground on which Revenue has challenged the impugned order is that certified shore tank receipt certificates were not available on record - Held that - The customs duty is to be charged only on the basis of the actual quantity of crude receipt in the shore tank - After a perusal of the appeal records, it is found that the original authority has already perused copies of the respective shore tank receipt certificat....... + More

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