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Customs - Tribunal - Case Laws

Showing 21 to 40 of 20605 Records

  • 2018 (8) TMI 501

    Refund credited to consumer welfare fund - unjust enrichment - Held that - Whether the incidence of excess paid duty was passed on or otherwise has not been established for the reason that the assessee have not produced the necessary documents before both the lower authorities. In these circumstances, an opportunity can be given to the assesse to produce all the documents before the adjudicating authority to establish that whether the incidence o....... + More


  • 2018 (8) TMI 500

    Recovery of Refund of SAD - N/N. 102/2007-Customs, dated 14.09.2007 - It was alleged that the importer has knowingly and deliberately submitted a forged and fabricated certificate of Chartered Accountant to fulfill the unjust enrichment condition to get refund of 4% Special Additional Duty paid at the time of importation. - Whether the demand of erroneously refunded amount of Special Additional Duty to the appellant by the lower authority in term....... + More


  • 2018 (8) TMI 499

    Suspension of CHA License - Rule 19 of Customs Broker License Regulation 2013 - Held that - The appellant and Sh. Bajrang Lal Sharma are two separate legal entities. Since no proceedings were initiated against the appellant and there is no penalty or any other action proposed against the appellant and the adjudication process has already been completed without any penalty or any other action, there is no justification of continuation of the suspe....... + More


  • 2018 (8) TMI 498

    Maintainability of appeal - appeal was dismissed on the ground that the appeals do not lie against a Bill of Entry in terms of Section 128 of the Customs Act, 1962 - Held that - The order of assessment passed under Section 17 of the Customs Act,1962, and the order of clearance passed under Section 47 of the Customs Act, 1962, are quasi-judicial orders under Section 128 of the Customs Act, 1962, which can be set aside only by the competent appella....... + More


  • 2018 (8) TMI 433

    Warehoused goods - Relinquishment of rights - Extension of warehousing period - N/N. 53/97-Cus dated 03.06.1997 - Held that - The respondents have relinquished the title of the goods after the amendment has come into force on 14.05.2003; however, during this time, the issue was quite alive and the appellants are entitled to make use of the amended provisions. It is also the matter of fact in this case that the SCN is given much more lately after ....... + More


  • 2018 (8) TMI 432

    Mis-declaration of imported goods - import of Poultry Dry Mix with full exemption from Customs duties under Indo-Sri Lankan Free Trade Agreement (ISFTA) with Sri Lanka - violation of Rule 7 of the Customs Tariff (Determination of Origin of Goods under the Free Trade Agreement between the Democratic Socialistic Republic of Sri Lanka and Republic of India) Rules, 2000 - Department took the view that 25 consignments imported and cleared by producing....... + More


  • 2018 (8) TMI 431

    Jurisdiction of Customs officer to seize the goods - SEZ units / SEZ area - Held that - The appellants are located in Special Economic Zone and having a license to import the impugned goods - reliance placed in the case of MORGAN TECTRONICS LTD. VERSUS COMMISSIONER OF CUSTOMS, NEW DELHI 2014 (9) TMI 985 - CESTAT NEW DELHI , where it was held that in terms of the Section 53(1) of the SEZ Act, 2005, the SEZ is deemed to be territory outside the Cus....... + More


  • 2018 (8) TMI 430

    Refund claim - provisional transactional value - the Assessable value quoted in the Shipping Bill has been drastically reduced - rejection of refund on the ground that refund claimed by them without challenging the assessment is not maintainable - Held that - The value declared by the appellant in the case in hand is a provisional transaction value as the invoice indicates that is a provisional invoice. - Provisions of the Section 16 mandate for ....... + More


  • 2018 (8) TMI 429

    Duty free import of the imported consignment of spinal needle - N/N. 21/2000/CUS Sl. No 370 and 6/2006 CE - benefit of notification denied on the ground that these are available only for the assistive devises, rehabilitation(aid), and other goods for the disabled persons, as in the instant case the goods imported are spinal needle in bulk for use of patients in spinal anesthesia, (for conducting cesarean operation of pregnant women and also durin....... + More


  • 2018 (8) TMI 428

    Import of restricted item - old and used tyres - Confiscation - enhancement of value - Held that - The import was required to be made with a license which could not be produced by the appellant before the Customs Authorities - Inasmuch as, the appellant has admittedly not produced required license, confiscation of goods and imposition of penalty is upheld. - Undervaluation - Held that - Since the invoice has not been rebutted by producing any evi....... + More


  • 2018 (8) TMI 427

    Penalty u/s 112 of CA - restriction imposed by N/N. 64(RE-08)/04/09 dated 24/11/2008 on the imported consignment of S S Seamless Tube imported by the appellant-importer - Held that - The issue is of import of the S S Seamless Tubes during the intervening period when the import restriction was imposed on their import which was subsequently lifted by issue of another Notification - also the Bills of Entry has been filed in this case for warehousing....... + More


  • 2018 (8) TMI 373

    Refund of duty paid under protest - Doctrine of promissory estoppel - rejection on the grounds that the Bill of Entry was filed on 1.5.2008 and duty paid under protest on 7.5.2008, whereas the N/N. 64/2008-Cus. was issued on 09.05.2008 and further the said Bill of Entry was not reassessed - N/N. 64/2008-Cus. - Held that - In the instant case, the Bill of Entry was admittedly filed by the respondent only on 1.5.2008. Applying the provisions of Sec....... + More


  • 2018 (8) TMI 372

    Revocation of CHA license of CHA-Firm - application for CHA License was made with delay - it was alleged that the the impugned order does not deal with the arguments made in the enquiry report - principles of Natural Justice. - Held that - There is merit in the enquiry report and the impugned order does not deal with the arguments made in the enquiry report. Moreover, the Ld. Counsel pointed that out of 4 partners of the firm, 3 had passed all th....... + More


  • 2018 (8) TMI 371

    Valuation of imported goods - it was alleged that appellant declared the price of the imported goods which is below the minimum import price fixed by DGFT for import of such goods - enhancement of value - Revenue has enhanced the value only on the basis of minimum import price - violation of condition of Foreign Trade Policy - N/N. 38/2015-2020 dated 5.2.2016. - Whether DGFT has power to issue notification under Section 3 of FT(DR) Act, 1992 for ....... + More


  • 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


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