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Customs - Tribunal - Case Laws

Showing 141 to 160 of 20718 Records

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  • 2018 (8) TMI 370

    Liability of duty - it was held that appellant were not entitled to receive duty free bunker as the vessel at the material time was on coastal run from Sikka to Hazira port - Held that - The Tribunal in the case of Jaisu shipping co. Pvt. Ltd. 2007 (2) TMI 569 - CESTAT, AHMEDABAD held that Status as vessel, whether coastal or foreign run, on is not relevant at the time when the duty free goods are received. The only requirement is that the duty f....... + More


  • 2018 (8) TMI 369

    Penalties - Detention of goods with vehicle - carrying of scraps - carrying of two consignment notes - detention of truck on the ground that these goods were of the foreign origin - Held that - The Adjudication Order suffers from inherent deficiency - It is difficult to understand that on what grounds, the Adjudicating Authority has arrived at the conclusion that the goods are of Bangladesh Origin whereas the report sent by their own Asstt. Commi....... + More


  • 2018 (8) TMI 368

    Safeguard duty - Section 8C of the Customs Tariff Act, 1975 - Import of Carbon black - Revenue is of the view that these goods are not exempt from safeguard duty in terms of Section 8C of the Customs Tariff Act, 1975, therefore, these imported goods were subject to the proceedings for recovery of safeguard duty - Held that - Issue is squarely covered by the decision in the case of Balkrishna Industries Ltd. 2015 (12) TMI 1390 - BOMBAY HIGH COURT ....... + More


  • 2018 (8) TMI 367

    Refund of customs duty paid in excess - Board Circular dated 10.11.2008 - rejection of refund on the ground that the assessment had become final, there being no challenge to such assessment - Held that - On an identical issue in the case of Sameera Trading Company 2010 (5) TMI 518 - CESTAT, BANGALORE , it was held that The excess duty claimed by the respondents considering the FOB price as cum-duty price is in accordance with law and the original....... + More


  • 2018 (8) TMI 366

    Refund of customs duty paid in excess - Board Circular dated 10.11.2008 - rejection of refund on the ground that the assessment had become final, there being no challenge to such assessment - Held that - On an identical issue in the case of Sameera Trading Company 2010 (5) TMI 518 - CESTAT, BANGALORE , it was held that The excess duty claimed by the respondents considering the FOB price as cum-duty price is in accordance with law and the original....... + More


  • 2018 (8) TMI 336

    SEZ Unit - Jurisdiction of Commissioner of Customs (Appeals), NCH, Mumbai - rejection of refund claim - duty paid under protest - refund claim returned on the ground that differential duty was paid vide challan raised at Vishakhapatnam and instructed the appellant to file refund claim before the appropriate authority of SEZ, Chippada and not in the NCH, Mumbai. - Held that - The Board circular dated 03.02.1996 is applicable to the appellant since....... + More


  • 2018 (8) TMI 335

    Recall of Order - respondent directed to release the bank guarantee given by the appellant/applicant, at the stay stage - Held that - We are satisfied that against similar order (pari materia) Revenue preferred appeal before Hon ble Delhi High Court in Arif Khichi and Others 2018 (6) TMI 23 - DELHI HIGH COURT , and the Hon ble Delhi High Court has criticised the disposal of appeal by this Tribunal by way of remand, awaiting the final outcome in t....... + More


  • 2018 (8) TMI 334

    Rejection of an amount of the customs duty paid in excess - rejection of refund on the ground that the assessment had become final, there being no challenge to such assessment - Held that - There is no dispute as to the fact that filing of the shipping bill, discharge of the customs duty appellant herein and also question of considering the FOB as cum duty value - Identical issue decided in the case of Sameera Trading Company 2010 (5) TMI 518 - C....... + More


  • 2018 (8) TMI 333

    Refund claim - relevant date - Whether the date of issue of the order or the date of receipt of the order by the appellant should be considered for reckoning the date by which refund claim has to be filed? - Held that - The law has been laid down by the Hon ble Apex Court in the case of M.M. Rubber Co. 1991 (9) TMI 71 - SUPREME COURT OF INDIA , where it was held that the date to be reckoned in such cases starts from the date of the order was comm....... + More


  • 2018 (8) TMI 257

    Provisional release of the seized goods - Section 110A of the Customs Act, 1962 - Jurisdiction - action of the Commissioner granting the provisional release, whether valid or not? - Held that - From the perusal of the provision of Section 110A and Circular No. 35/2017, it is quite evident that in case of provisional release of the seized goods is to be decided by the adjudicating authority who is competent to decide the case as per show cause not....... + More


  • 2018 (8) TMI 256

    Principles of Natural Justice - appellant did not appear for the hearing nor was he represented by any counsel - Held that - It is seen that this appellant was not represented even during the early hearings on 5.6.2018, 10.4.2018 and 07.03.2018. The only obvious inference that can be drawn is that the said appellant is not interested in pursuing the appeal - appeal was dismissed for non-prosecution. - Penalty u/s 114 (i) of the Customs Act on CHA....... + More


  • 2018 (8) TMI 185

    Classification of goods - Bitumen - Held that - The two test reports namely, that of the Deputy Chief Chemist and of the Central Revenue Control Laboratory being in conflict with each other, will not suffice for deciding upon the classification. However, the primacy accorded to certain reports of M/s Geochem Laboratories Pvt Ltd as well as that of the National Iranian Oil Refining Company which are neither authenticated nor certified for expertis....... + More


  • 2018 (8) TMI 184

    Double benefit of DFIA Scheme availed - N/N. 40/2006-Cus denied - certificate regarding use of goods not produced - Held that - The identical issue, in the appellant s own case, has been decided against them by this Tribunal in the case of M/S SAURASHTRA CEMENT LIMITED VERSUS C.C. JAMNAGAR (PREV.) 2018 (6) TMI 1166 - CESTAT AHMEDABAD , where it was held that The Notification prescribes various condition unlike in the Notification 13/1997-Cus. As ....... + More


  • 2018 (8) TMI 183

    Valuation of imported goods - Aluminium Waste and Scrap - Rejection of declared value on the basis of a Circular issued by the Directorate General of Valuation being Circular LR No. 14/2005 dated 16.12.2005 - Held that - In an earlier set of appeals of M/s Sanjivani Non Ferrous Trading Pvt. Ltd. 2017 (3) TMI 359 - CESTAT ALLAHABAD , the Tribunal has considered the identical issue, where it was held that The assessable value has to be arrived at o....... + More


  • 2018 (8) TMI 111

    Refund of Differential Duty - quantification of duty on the basis of on shore receipt quantity and not on the basis of quantity mentioned in the bills of lading - rejection of refund on the ground of time limitation - whether refund claim filed by the appellant is governed by Section 27 of the Customs Act, 1962 and consequently it is time-barred or otherwise? - Held that - Though the amount of refund claim is related to duty paid and the said amo....... + More


  • 2018 (8) TMI 110

    Renewal of CHA License - Regulation 9(2) of Customs Brokers Licensing Regulation, 2013 - case of Revenue is that for seeking renewal of the license, Regulation 5 of CBLR only is applicable - revocation of License - Held that - There has been negligence on part of the custom broker in conducting KYC of the EIC holder and he has failed to verify the functioning at the given address of the importer. Thereby, the contravention of Regulation (n) of CB....... + More


  • 2018 (8) TMI 109

    Penalties u/s 112(a) and 114AA of the Customs Act, 1962 - it was alleged that appellants have concealed the facts regarding actual weighment and providing of correct description of the imported goods from the Customs department - Held that - Sections 112(a) and 114AA of the Act provides for imposition of penalty for improper importation of goods and use of false and incorrect material respectively. - Sections 112(a) of CA - Held that - In the ins....... + More


  • 2018 (8) TMI 47

    Classification of imported goods - Probat Roasting Unit - appellant classified the goods under 85167990 claiming benefit of exemption under S.No. 252 (A), S.No. 2 of list 32 (A) of Customs N/N. 21/2002 - Department has denied the classification and exemption thereby and classified the coffee roasting machine under CTH 84193100. - Whether the goods will be classified under CTH 85167990 or under CTH 84193100? - Held that - What is important is to s....... + More


  • 2018 (8) TMI 46

    Refund claim - whether the appellant is able to prove the hurdle of unjust enrichment has been passed on or not? - Held that - As against clear evidence from the Chartered Accountant, Revenue has not adduced contrary evidence to show that appellant herein had passed on the incidence of duty. In the absence of any contrary evidence, it is to be held that the Chartered Accountant s Certificate as produced by appellant needs to be accepted. - Hon bl....... + More


  • 2018 (8) TMI 45

    Classification of imported software - whether the impugned software is IT software or a software tailor-made to a particular machine and as to whether the software is eligible for exemption under Notification No. 7/2007? - Held that - On going through the series of letters in a short span it appears that the appellant s contentions are justified as there are no other justifiable reasons which make the appellants change their stand overnight on th....... + More


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