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Showing 21 to 40 of 19916 Records

  • 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


  • 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


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