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Customs - Tribunal - Case Laws

Showing 41 to 60 of 20284 Records

  • 2018 (5) TMI 894

    Classification of imported goods - import of certain equipments for the purpose of testing telecommunication networks - classified under CETH 90308990 or under CETH 90304000 - whether the items under import are specially designed testing equipments for telecommunications? - Held that - such testing tools are Capable of use for telecommunications as well as other applications such as LAN Network. LAN Network is essentially a system of inter-commun....... + More


  • 2018 (5) TMI 893

    Revocation of CHA License - forfeiture of security deposit - violations of Regulation 11(a), (b) and (d) of the CBLR - Held that - for violation of CBLR, 2013 which stands established during the enquiry proceedings, the revocation of the Customs Broker Licence is too harsh a punishment and hence, revocation is set aside - the forfeiture of the security deposit as well as penalty of ₹ 50,000/- imposed by the adjudicating authority upheld - a....... + More


  • 2018 (5) TMI 892

    Redemption fine - Smuggling - fake currency - case of appellant is that they had no mens rea and has no knowledge of the fact that the carton contained fake currency - Held that - the brother of the appellant who was driving the vehicle at the relevant time was exonerated by the Criminal Court and there is a clear-cut finding of the Court in favor the brother of the appellant that he did not have any knowledge of the contents of the carton, the p....... + More


  • 2018 (5) TMI 846

    Valuation - rejection of declared value - assorted frames (plastic optical frames) and sunglasses - Held that - the market enquiry report submitted by the Department clearly shows that the subject goods were substandard, outdated and were of inferior quality - the approximate sale price submitted by the traders/ shopkeepers with regard to the disputed goods was also disputed by the appellant. The Department has also not brought on any evidence to....... + More


  • 2018 (5) TMI 845

    Penalty - smuggling - illegal imports - mis-declaration of goods - Held that - From the facts of the case, as uncovered by the DRI investigation, it is evident that Shri PK Ralli had colluded with Shri BK Goyal in arranging the import and smuggling of goods in the name of fictitious firm M/s Mehak Overseas - penalty upheld - appeal dismissed - decided against appellant........ + More


  • 2018 (5) TMI 844

    Penalty u/s 114 of CA - Smuggling of prohibited goods - Red Sanders - Held that - excepting the job profile i.e. booking of airlines at negotiated price and receiving of E-mails from the concerned persons, the appellant did not state anything with regard to his knowledge of exportation of prohibited Red Sanders - it is not the case of Revenue that the appellant was either involved in smuggling of the prohibited goods, or encouraged and supported ....... + More


  • 2018 (5) TMI 843

    Maintainability of appeal - interference with order which has already been sustained by the Tribunal - Held that - we cannot interfere in the order which has already been sustained by the Tribunal, especially when the High Court upholds the Tribunal order. Present appeal is nothing but an example of misuse of the judicial process - appeal dismissed........ + More


  • 2018 (5) TMI 842

    Maintainability of appeal - time limitation - Condonation of delay in filing appeal - Held that - the Hon ble Supreme Court in the case of Singh Enterprises vs. Commissioner of C.Ex. Jamshedpur 2007 (12) TMI 11 - SUPREME COURT OF INDIA observed that the Commissioner (Appeals) has power to condone the delay within the period of 60 30 90 days. The Commissioner (Appeals) has no power to condone the delay beyond the period of 90 days - In the instant....... + More


  • 2018 (5) TMI 841

    Revocation of CHA License - forfeiture of security deposit - case of appellant-CHA is that proceedings initiated by the SCN dated 23/08/2017 was time barred for violation of Regulation 20 of CBLR, 2013 - Held that - Regulation 20 has prescribed the time limit of 90 days for issue of SCN to the Custom Broker for taking as any disciplinary action against the Custom Broker. - In the present case the alleged offence has been taken cognizance of by th....... + More


  • 2018 (5) TMI 840

    Drawback claim as per Section 129A of the Customs Act, 1962 - Jurisdiction of Tribunals to decide such claims - Held that - the jurisdiction of the Tribunal is specifically barred under Section 129A to entertain such claims - Tribunal does not have jurisdiction and on such issues, only the Revisionary Authority has the power to decide the drawback claims - appeal dismissed being not maintainable........ + More


  • 2018 (5) TMI 791

    Smuggling - Absolute confiscation of red sanders - illegal export - confiscation of pin insulators used to conceal the red sander wood for illegal export, with imposition of redemption fine - confiscation of Indian currency being the sale proceeds of the contraband goods - imposition of penalties. - Held that - The DRI has carried out elaborate investigation into the working of the entire syndicate comprising of Sh. A. T. Maideen, Sh. C. Sekhar a....... + More


  • 2018 (5) TMI 732

    Confiscation of goods - penalty - diversion of imported goods - violation of import conditions - plea of the appellant is that the re-export could not take place because the permission to re-export the goods was given late on 10.03.2012 and there has been no illegality committed by the appellant - Held that - the appellant had imported the impugned goods and had signed a re-export bond to reexport the goods within six months but the same was not ....... + More


  • 2018 (5) TMI 731

    Revocation of CHA license - forfeiture of security deposit - it was alleged that the appellant misdeclared goods in terms of description as well as undervaluation - Held that - During the interrogation of Shri Rajendra, alias Raju, it stands admitted in the statements that he had carried out forgery of the import invoices using his computer and using such forged invoices, misdeclared the import goods in the bills of entry filed in terms of both v....... + More


  • 2018 (5) TMI 687

    Mis-declaration of imported goods - allegation in the present case is that the appellant has declared the imported goods as Alloy Steel Melting Scrap . But amidst the declared melting scrap, the examination by Customs Officers revealed that Grinding Media Balls were found which were new and unused - Held that - for purposes of assessment of imported goods, the examination of goods at the port in India is more relevant. Hence, we are inclined to g....... + More


  • 2018 (5) TMI 686

    Mis-declaration of imported goods - confiscation - Held that - extra items have been found including adult jacket Versace brand. In particular, it is evident that the branded goods bearing the brand name Versace stand imported in the consignment which has not been declared at all - there has been mis-declaration on the part of the importer and hence, confiscation of the imported goods under Section 111(l) is upheld. - Valuation of imported goods ....... + More


  • 2018 (5) TMI 685

    Import of crude Palm oil at concessional rate of duty - Proof of manufacture of laundry soap - Principles of natural justice - directions given to cross-examine the said Shri Rajeev Singhal of M/s. Mega Sales - Held that - there is failure on the part of the Ld.Commissioner to exercise jurisdiction vested in him for ensuring the attendance of witnesses. As Mr.Raveev Sighal was the witness of Revenue, it was the duty of Revenue to produce him for ....... + More


  • 2018 (5) TMI 684

    Valuation - enhancement of value - import of light melting steel scrap turning - reliability on the report of Chartered Engineer - Whether in the facts and circumstances of the case, the opinion of the chartered engineer, who is not a metallurgical engineer, should not be relied upon and value can not be enhanced on that basis and the appeals of the appellants allowed, as held by the Member (Judicial)? - difference of opinion - majority order. - ....... + More


  • 2018 (5) TMI 683

    Mis-declaration of imported goods - four consignments of Lead Ore cleared by the appellant on payment of customs duty - The department has made out the case of mis-declaration and claimed that the seized goods are Lead concentrate - Held that - the definition mentioned in the Wikipedia is not a reliable source. - The Lead Ores are different types, namely, Galena, Cerussite, Anglesite. In the SCN, it is mentioned that the percentage of Lead in Gal....... + More


  • 2018 (5) TMI 682

    Valuation - software - whether or not value of the software is liable to be included in the assessable value of equipment imported by the appellant? - Held that - In the case of Vodafone Essar Gujarat Ltd 2008 (10) TMI 173 - CESTAT, MUMBAI , the Bench held that software meant for telecommunication equipment is classifiable under Chapter Heading No 85.24 and the value of such software cannot be included in the value of hardware. - In the case in h....... + More


  • 2018 (5) TMI 681

    100% EOU - time limitation - warehousing of goods - warehouse period was renewed upto 16.02.1991 and the SCN was issued on 29.06.1995 i.e. after approximately 41/2 years - The objection of the Revenue is that no period of limitation could be made applicable to warehoused goods - Held that - even though the appellant had imported duty free capital goods and installed in their factory premises but failed to commence commercial production making use....... + More


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