Feedback   New User   Subscription   Demo   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
Case Laws
Home Case Index All Cases Customs Tri Customs - Tri
Citation -
Order by


Customs - Tribunal - Case Laws

Showing 141 to 160 of 20030 Records

  • 2018 (2) TMI 954 - CESTAT CHANDIGARH

    G.G. Steel Rolling Mills Versus CCE, Ludhiana

    Mis-declaration of imported goods - heavy melting scrap - redemption fine - penalty - Held that - at the time of examination, neither the appellant asked for examination of the report nor disputed the same instead of that he wrote a letter that they have no objection for holding by the department that 142 MT is re-rollable material and the appellant was ready to pay differential customs duty on the said material. As the said fact is on record tha....... + More

  • 2018 (2) TMI 953 - CESTAT, BANGALORE

    Commissioner of Customs Cochin-cus Versus Shaji And Company

    Refund of SAD - only reason why the refund claims were rejected by the original authority was that more than on refund claim was filed in a month which is not in conformity with the CBEC circular No.6/2008, according to which the importers are required to file only one consolidated claim per month for refund in terms of N/N. 102/2007 - Held that - since the notification itself does not provide for such a condition that only one refund claim is to....... + More

  • 2018 (2) TMI 952 - CESTAT, BANGALORE

    Hindustan Unilever Ltd Versus Commissioner Of Customs Cochin-Cus

    Valuation - ship demurrage charges - includibility - Held that - the issue of ship demurrage charges has been settled by the Hon ble Supreme Court in favour of the assessee in CCE, Mangalore Vs. Mangalore Refinery and Petrochemicals Ltd. 2016 (1) TMI 325 - SUPREME COURT , where it was held that The demurrage charges are admittedly incurred after the goods reached at Indian ports and, therefore, it is a post-importation event. Such charges, theref....... + More

  • 2018 (2) TMI 951 - CESTAT BANGALORE

    General Rubbers Versus Commissioner of Customs Cochin

    Classification of the imported goods - Insoluble Sulphur - Department was of the view that because of the presence of oil, the goods will not be classifiable under Customs Tariff Entry 2503 0010 which is applicable to Sulphur but will be classifiable under CTH 3812 3030 - Held that - The imported goods have been declared as Insoluble Sulphur but the doubt in classification has arisen because of the presence of 20 oil as found during testing of th....... + More

  • 2018 (2) TMI 949 - CESTAT, BANGALORE

    A Abdul Gafoor And Keshavlal Khemchand And Sons Pvt. Ltd. Versus Commissioner of Customs, Cochin

    Absolute confiscation - Gold - smuggling - restricted goods - penalty - Held that - the course of investigation made they submit that they have procured the gold from the dealers in open market but could not identify or could not produce any licit document for procurement of gold from the dealers in open market. As per Section 123 of the Act, the burden is on M/s. Keshavlal Khemchand to show the source of procurement of the said gold which they h....... + More

  • 2018 (2) TMI 948 - CESTAT, BANGALORE

    N.A. Jayaram, Mehboob Khan, N.J. Shyla And Rajesh Balar Versus Commissioner of Central Excise, Customs and Service Tax, Mysore

    Penalties u/s 114AA of the Customs Act 1962 - smuggling of MOP in the guise of Bentonite Powder - penalty on N.A. Jayaram - charge against the N.A Jayaram is that he has issued invoices of Muriate of Potash (MOP) in the name of Bentonite Powder - Held that - it is admitted by the appellant that they have issued invoice from Sakaleshapur as the invoice in question has been issued by the appellant in the case of MOP in the guise of Bentonite Powder....... + More

  • 2018 (2) TMI 851 - CESTAT CHENNAI

    M/s. Meridian Industries Ltd. Versus CCE & ST, Coimbatore

    100 EOU - benefit of N/N. 53/97-Cus. dated 03.06.1997 - demand on the ground that cotton waste generated (32.10 ) out of duty free imported raw cotton was over and above the permissible limit of 25 - Held that - once the manufactured goods which are excisable are allowed to be sold in accordance with Exim Policy no demand of customs duty can be raised - In the present case cotton waste which is cleared to DTA is an excisable goods falling under C....... + More

  • 2018 (2) TMI 850 - CESTAT NEW DELHI

    M/s Subros Ltd Versus CC, New Delhi

    Classification of imported goods - Thermistor, Thermistor-sub assembly/ assembly - appellant claimed the classification under CTH---85334030, Thermistors - Revenue objected to the said classification holding that these Thermisters are used in automobiles and are accordingly to be classified under Chapter heading 84159000 as parts of auto air conditioners. - Held that - identical issue decided in appellant own case CC, Patparganj Versus M/s Subros....... + More

  • 2018 (2) TMI 849 - CESTAT NEW DELHI

    M/s. Rajinder P. Kapur Versus CC, New Delhi

    Suspension of CHA License - validity of proceedings - time limit as per CBLR 2013 - Regulation 20 of CBLR, 2013 - Held that - In the present case, the said notice has been issued, admittedly, on 9.12.2016 only, much later than 90 days limit. We note that by now, it is well settled principle that has been upheld by the various High Courts as well as by this Tribunal that the time limit mentioned in the CBLR, 2013 are mandatory and are to be statut....... + More

  • 2018 (2) TMI 848 - CESTAT NEW DELHI

    M/s. Ram Balram International. Versus Commissioner of Customs, New Delhi

    Classification of import goods - Detention of goods - imported Polyester Quilt cover from China - Held that - the quilt covers usually comes in pieces but in the instant case, it is in length. When the cloth is in 280 bales having the weight of 25900 Kgs., one cannot be identified as what is the length of quilt and its weight. Moreover, Apparel Export Promotion Council (AEPC) by its letter dated 1.04.2015 has declared the goods as Upholstery Fabr....... + More

  • 2018 (2) TMI 703 - CESTAT, MUMBAI

    M/s KLA India Public Ltd. Versus Commissioner of Customs, Central Excise & Service Tax, Meerut-II (Now Hapur)

    Export of Basmati Rice - Circular No. 33(RE-08)/2004-09 dated 30/09/2009 - Held that - Tribunal had directed to get the samples tested through Agmark approved laboratories in view of the fact that M/s SGS India Pvt. Ltd. was not a qualified laboratory as per the Circular issued by the DGFT Revenue should not have once again relied on the test report given by M/s SGS India Pvt. Ltd. for adjudication in the present matter - It was held by this Trib....... + More

  • 2018 (2) TMI 686 - CESTAT CHENNAI

    M/s. Total Courier And Cargo Services Pvt. Ltd. Versus CC (Airport-Cargo) , Chennai

    Penalty u/s 114 (i) of the CA 1962 - main allegation alleged against the appellant is that the appellant failed to ensure that proper authorization was taken from Shri Okora Wisdom before accepting the consignment from their co-loader M/s. DPEX Worldwide Express Pvt. Ltd. for export to Indonesia - Held that - Since it is brought out from the evidence that the shipping bill did not contain the signature of the exporter authorizing the export of th....... + More

  • 2018 (2) TMI 682 - CESTAT CHENNAI

    M/s. Agnice Fire Protection Ltd. Versus Commissioner of Customs, Chennai

    Speaking order - the Bill of Entry was assessed based on the declaration and check list submitted by the appellant themselves and also considered that there was no request from the appellant for reassessment or for issue of speaking order - Held that - keeping in mind the ratio of the judgment of the Hon ble Supreme Court in Priya Blue Industries 2004 (9) TMI 105 - SUPREME COURT OF INDIA , where it was held that Once an Order of Assessment is pas....... + More

  • 2018 (2) TMI 662 - CESTAT NEW DELHI

    M/s. Goodwill Imports Versus Commissioner of Customs, New Delhi

    Absolute confiscation - import of one consignment of off the road tyres and run flat tyres - seizure - It was found that the run flat tyres were not in conformity with the requirement of Board s Instruction dated 30.01.2012 inasmuch as the said tyres were required to carry a security symbol with them - Held that - it is not disputed that the tyres in question having the embossed mark as RF which represent run flat tyre - the appellant is willing ....... + More

  • 2018 (2) TMI 661 - CESTAT, MUMBAI

    Commissioner of Customs, CSI Airport, Mumbai Versus Jitendra Chimanlal Thakkar

    Rectification of Mistake - error in the first para of the order No. A/89803/17/SMB dt.1.9.2017 that there a mention Thirteen (13) years have passed. But no re-adjudication order has been passed - Held that - the case was made out in the year 2001 therefore even more than 13 years have passed facing the litigation by the appellant. Accordingly, we do not find any error in the order of this Tribunal dt. 1.9.2017 - ROM application dismissed........ + More

  • 2018 (2) TMI 660 - CESTAT, MUMBAI

    Vipin Mahajan, Knowledge Infrastructure Systems Pvt. Ltd., Rahul Bhandare Versus Additional Director General (Adjudication)

    Status of applicant - functus officio - rule 28C, read with rule 28A, of the Customs Excise Service Tax Appellate Tribunal (Procedure) Rules, 1982 - Held that - applicant is not a respondent on record and that, as adjudicating author of the order impugned before us, he is functus officio. - The adjudicating authority has no existence with the closure of proceedings initiated in a show cause notice and, deprived of the faculty of initiative, is th....... + More

  • 2018 (2) TMI 659 - CESTAT, MUMBAI

    Lynx Express Pvt. Ltd. Versus Commissioner of Customs-II, Airport Special Cargo, (CSI Airport) , Mumbai

    Condonation of delay - Held that - there no deliberate delay or lapse on the part of the appellant in pursuing their appeal before this Tribunal. We further notice that this matter relates to licence of the appellant and there is no implication of revenue in this appeal - application for condonation of delay allowed. - Rejection of the representation which was made with respect to the order dated 26th November 2015 passed by the Commissioner dere....... + More

  • 2018 (2) TMI 658 - CESTAT, MUMBAI

    Tata Precision Industries (India) Ltd. Versus Commissioner of Customs (Import) , Mumbai

    Restoration of appeal - case of appellant is that there is no deliberate default on their part and accordingly the ex-parte order may be recalled and the appeal be restored - Held that - the appellant was diligently pursuing the appeal and it was only due to difficulty beyond their control, they could not appear on 22.5.2017 - the order dated 22.5.2017 recalled and appeal restored to its original number - application for ROA allowed........ + More

  • 2018 (2) TMI 657 - CESTAT CHENNAI

    Sri Lalkamal Enterprises, Vimal Kumar, Proprietor, Abdul Saleem, Sterling Steels, Asif Rehman, Proprietor Versus CC Chennai

    Misdeclaration - Import of restricted item - Copper Wire Scrap with PVC sheathing of Druid grade - main contention of the department is that the imported goods have been misdeclared as copper scrap, lead scrap and insulated material whereas they are actually Copper Wire Scrap with PVC sheathing of Druid grade which can be imported without a license only by the units registered with the Ministry of Environment and Forests but the importer herein d....... + More

  • 2018 (2) TMI 656 - CESTAT, MUMBAI

    Commissioner of Customs (Import) , Nhava Sheva Versus Trans Tyres (I) Ltd.

    Monetary limit involved in appeal - Held that - As per the Board s Circular F.No.390/Misc./163/2010-JC dated 17/8/2011 as amended by Circular F. No. 390/Misc./163/2010-JC dated 17.12.2015 on Government s litigation, the Revenue is barred from filing appeal before this Tribunal, if the amount of duty or penalty or interest involved is not in excess ₹ 10 lacs unless the case involves classification, refund, or a matter of legal and recurring ....... + More

Discussion Forum
what is new what is new


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version