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Customs - Tribunal - Case Laws

Showing 21 to 40 of 20788 Records

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  • 2018 (10) TMI 412

    Valuation of imported goods - Cold Rolled Steel Sheet - inclusion of C & F value in assessable value - bifurcation of said value in two components i.e. Free on Board (F.O.B.) and Air Freight - proviso to 10 (2) Rule of Customs Valuation Rules - Department formed a view that since the goods have been imported by air, hence, the airfreight amount should have been 20% of FOB value even for those invoices where the C & F value does not show a....... + More


  • 2018 (10) TMI 332

    Valuation of import consignments - cooling pads - rejection of declared value - enhancement of assessable value on the basis of contemporaneous import price of similar / identical goods - Rule 5 of the Customs Valuation Rules - Held that - The price of the consignment of cooling pads when imported by the appellant importer has been compared with the contemporaneous price of similar/ identical imports, it is also a matter of fact that during conte....... + More


  • 2018 (10) TMI 331

    Redemption Fine and Penalty - import of used Clinical equipments - case of appellant is that they applied to the Government of India for ad hoc exemption with respect to the import of the goods in question which was pending with the Government of India and redemption fine and penalty was imposed without appreciating the facts and the law - Held that - When the Commissioner(Appeals) passed the impugned order at that time, the appellant could not p....... + More


  • 2018 (10) TMI 275

    Extended period of Limitation - EPCG Scheme - benefit of Concessional rate of duty - benefit denied on the ground that the assessee have imported the goods i.e. consumables and since word consumables was deleted from the scope of N/N. 97/2004-Cus dated 17.09.2004 by way of amendment through N/N. 72/2007-Cus dated 21.05.2007 - confiscation - recovery of differential duty with penalty, interest etc. - Held that - The respondent have obtained the EP....... + More


  • 2018 (10) TMI 274

    Valuation of imported goods - valuation based on contemporary goods - various tableware and household items which includes glass ware made out of opal glass like dinner sets - it was alleged that the respondent have mis-classified and mis-declared the goods - it was argued that the value of the goods imported by respondent were not worked out on the basis of invoices found in the premises of the said importer - whether the appellant have underval....... + More


  • 2018 (10) TMI 273

    Rectification of Mistake - appellant points out that the denial of the exemption also would appear to be an error as, in a similar dispute, the Tribunal had allowed the benefit of the said notification to M/s Ammunition Factory 2017 (10) TMI 1378 - CESTAT MUMBAI - Held that - The decision in re M/s Ammunition factory was rendered on a set of facts that does not have a bearing on the submission made by Learned Counsel - the said order had been dic....... + More


  • 2018 (10) TMI 224

    Classification of import goods - SYNVISC HYLAN G-F 20 medical device in sterile solution form for treatment of Osteoarthritis - Importer claimed classification of these as medical devices under Customs Tariff No. 90214090 and claimed the benefit of exemption notification No. 21/2002 (S.No. 370) and cleared the goods at nil rate of duty as applicable - demand of differential duty - extended period of limitation - penalty u/s 114A. - Whether SYNVIS....... + More


  • 2018 (10) TMI 223

    Valuation of export goods - iron ore fines and lumps - under-valuation - rejection of declared export value as per Rule 8 of the Customs Valuation (determination of value of export goods) Rules, 2007 - determination of the value under Rule 6, ignoring Rule 4. - Held that - As far as the question of rejection of transaction values is concerned, we find that Rule 8 of the Customs Valuation (determination of value of export goods) Rules, 2007 clearl....... + More


  • 2018 (10) TMI 171

    Re-classification of goods - goods declared as rough marbles reclassifiable as rough lime stone blocks - revaluation - denial of cross-examination - principles of natural justice - Held that - It is seen that appellant had sought cross-examination of the author of the report of the Geological Survey of India which was denied. Compounding the denial, the adjudicating authority, instead of either accepting or rejecting the said request, placed reli....... + More


  • 2018 (10) TMI 113

    Valuation of imported goods - Viscose Filament Yarn (VFY) - under-invoicing by misdeclaring the value - rejection of declared value - enhancement of value - allegation is that the appellants have misdeclared the Viscose Filament Yarn imported by them and also undervalued the said goods and evaded Customs Duty. - Held that - It is seen that for the two containers for which the Bill of Entry No. 524213 dated 26.08.2003 was filed, there was no misde....... + More


  • 2018 (10) TMI 112

    Valuation of imported goods - related party transaction - rejection of declared value - enhancement of value based on NIDB data - Royalty on sales. - Held that - The Commissioner (Appeal) has not given any categorical finding as to how the relationship had influenced the transaction value especially when it is on record by way of affidavit that the LTA agreement of 2005 and 2013 have not changed. The pattern of sale transaction the terms and cond....... + More


  • 2018 (10) TMI 111

    Classification of imported goods - stainless steel melting scrap grade 304 - whether the goods classified under heading 7204 2190 or under heading 7219 9090 of the First Schedule to the Central Excise Tariff Act, 1975? - Anti-dumping duty - Valuation - Principles of natural justice. - Held that - The order of the original authority has, while recording that the show cause notice was waived, gone on to classify the goods under a different heading ....... + More


  • 2018 (10) TMI 110

    Re-export of Confiscated goods - Redemption fine for the purpose of re-export of goods - penalty - import of prohibited goods without BIS Certification - case of Revenue is that the appellant imported the prohibited goods without any BIS certification which was rightly confiscated - non-compliance of the provisions of Foreign Trade Policy read with Section 3(3) of the Foreign Trade (Development and Regulation) Act, 1992. - Held that - Admittedly ....... + More


  • 2018 (10) TMI 109

    Misdeclaration of imported goods - import on High Sea Sales basis - it was found that the consignment contained seconds/defective/CRGO sheets/strips - enhancement of value - confiscation - penalty - Held that - The appellant had admittedly imported the goods on High Sea Sale basis and has filed a declaration based upon the documents issued by the foreign supplier. It is the appellant only, who made a request for first check as also for mutilation....... + More


  • 2018 (10) TMI 108

    100% EOU working under the STP Scheme - benefit of N/N. 52/2003 dt. 31/03/2003 - Import of glazed frames and glass doors - it was held by Department that the said import do not fall in the definition of modular furniture and the said items are not exempted under the N/N. 52/2003-Cus and demanded Customs Duty on the same (Which was earlier foregone) - Extended period of limitation. - Held that - The appellants have imported the goods considering t....... + More


  • 2018 (10) TMI 43

    Violation of import conditions - N/N. 93/2004-Cus dated 10th September 2004 - Import against advance authorization as per the export promotion scheme - recovery on the ground that the said goods had been diverted to another manufacturer under the guise of job-work without receiving back the goods, as such or after processing. - Held that - Notification states that the goods should not have been sent to any other factory for any kind of process an....... + More


  • 2018 (10) TMI 42

    Penalty u/s subsections (a) and (b) of Section 112 of Customs Act, 1962 - Smuggling - Confiscation - Penalty - Held that - A reading of the provisions indicates very clearly that they are under different domains. Whereas subsection (a) envisages an action of commission or omission in relation to the goods which would render the goods liable for confiscation under Section 112 of Customs Act, 1962; Subsection of (b) of Section 112 envisages certain....... + More


  • 2018 (10) TMI 41

    Permission to re-export the impugned vehicle on nominal fine and penalty - import of 10 seated SUV vehicle from Sri Lanka - It appeared to the investigating agency that the vehicle was imported by mis-declaring the description, value, country of origin - Confiscation alongwith redemption fine and penalty. - Held that - True, there are allegations in the SCN that appellant has committed misdeclaration of country of origin, value of goods and class....... + More


  • 2018 (10) TMI 40

    Condonation of delay of 15 days in filing appeal - Appeals to Commissioner (Appeals) u/s 35 of Central Excise Act - Held that - Appeals to Commissioner (Appeals) can be filed under Section 35 of Central Excise Act that too within 60 days from the date of communication of the decision/Order to the appellant. The provision gives a discretion to Commissioner (Appeals) for allowing the Appeal to be presented within a further period of 30 days provide....... + More


  • 2018 (9) TMI 1735

    Valuation of imported goods - First quality Oryx unpolished marble slabs - rejection of declared value - Mis-declaration of description and quantity of goods - it was alleged that the description of the goods was misdeclared as unpolished marble slabs whereas the imported lot was polished slabs and also in 8 crates examined out of 47 crates, there is excess quantity ranging from 1.41% to 17.609% - Confiscation - redemption fine - penalty. - Held ....... + More


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