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Customs - Tribunal - Case Laws

Showing 61 to 80 of 20599 Records

  • 2018 (7) TMI 1751

    Valutaion - export of iron ore fines - valuation done on the basis of Fe content - appellant declared Fe content as 61.5% whereas on test the Fe content was found to be 62.32% - demand of differential duty alongwith Interest - Held that - It is clear from the records, the samples when tested by Deputy Chief Chemist, indicated a Fe content of 62.32 %. The re-test which was sought by the appellant by CRCL Delhi also indicated of 62.2 percent - The ....... + More


  • 2018 (7) TMI 1681

    Refund claim - unjust enrichment - various submissions of appellant not examined - principles of Natural Justice - Held that - From the fact and arguments adduced, it is quite apparent that the ld. Commissioner (Appeals) has not considered the various submissions made by the appellant and also the case laws cited for their relevancy in the factual matrix - appeal allowed by way of remand to the Commissioner (Appeals) for appropriate order followi....... + More


  • 2018 (7) TMI 1680

    Classification of goods - Health Oxygen Equipment of model MR 930 of Morning Walker - whether classified under CTH 95069010 or CTH 90191020? - Held that - It is evident that the classification of the Morning exerciser has already been finalised by this Bench in the case of HILITE ELECTRICALS VERSUS COMMISSIONER OF CUSTOMS, CALCUTTA 1999 (11) TMI 231 - CEGAT, CALCUTTA - Department has not gone in appeal against this order and therefore, we are of ....... + More


  • 2018 (7) TMI 1606

    Failure to file the required Bill of Entry - appellant, a declared consignee for the goods - Mr. R.K. Nayyar, a friend of the appellant, had placed an order with M/s. A.K. International Trading Co. Ltd., Zhejiang, China in the name of the appellant. Mr. R.K. Nayyar had then requested the appellant to clear the goods and it was then that the appellant came to know of the order placed by Mr. Nayyar - Confiscation - penalty. - Held that - The Commis....... + More


  • 2018 (7) TMI 1605

    Project Import - import of goods classifiable under heading 98101 of Customs Tariff Act, 1975 - benefit of project import denied - registration of contract for availing benefit of project import - whether the Commissioner (Appeal), in the impugned order, as correctly followed the provisions of PIR-86 while rejecting the appeal filed by the appellant? - Held that - From the combined reading of Rule 4 and 5 it is the evident that the registration o....... + More


  • 2018 (7) TMI 1604

    Penalties u/s 112 (a) of the Customs Act, 1962 - EPCG Scheme - destruction of the material obtained by the appellant against the provisions of EPCG scheme, which was subsequently converted into 100% EOU - Held that - It is a fact that Ld. Adjudicating Authority has ignored the decision taken by the High Powered Committee/Grievance Committee which was subsequently converted into 100% EOU to fulfill the export of the finished goods with the value a....... + More


  • 2018 (7) TMI 1603

    Demand of Customs Duty foregone - failure to achieve positive NFE within the communicated period of 5 years from the date of commencement of production - appellant were 100% EOU which were converted into SEZ unit - Held that - Hon ble High Court of Bombay in the case of Mavi Industrial Ltd. vs. Commissioner of Cus. & C.Ex, Thane-II 2013 (5) TMI 576 - BOMBAY HIGH COURT has held that Before expiry of the extended period of LOP it is neither ope....... + More


  • 2018 (7) TMI 1542

    100% EOU - import of Mavowatt meters - benefit of N/N. 53/97 Custom dt. 03.06.97 - it was alleged that the imported meters have been cleared on payment of appropriate duty without undertaking any manufacturing operation - case of appellant is that process of clearance of goods after testing, calibaration amounts to manufacture in terms of Para 9.37 of the Foreign trade Policy and hence the demand is not sustainable. - Held that - The contention o....... + More


  • 2018 (7) TMI 1541

    Rectification of Mistake - The first error that has sought to be rectified is name of the respondent which is mentioned in the order dated 07-11-2016 as M/s S V Technologies Pvt Ltd , whereas in the impugned order it is mentioned as M/s S V Medical Technologies Pvt Ltd. - Held that - Since the correct name needs to be mentioned, we rectify the error by stating that respondent s name shall be read as M/s. S V Medical Technologies Pvt Ltd - The app....... + More


  • 2018 (7) TMI 1395

    SEZ Unit - provisional release of goods - As per the Revenue, the ascertained value was higher than the declared value in the Bill of Entry with respect to three containers - Held that - Having considered the rival contentions and considering the fact that the goods are lying in the ICD, Pithampur, for about two years, the terms of provisional release are modified - Subject to fulfillment of the modified conditions and filing of compliance report....... + More


  • 2018 (7) TMI 1300

    Import of certain pesticides - insecticide, Chlorpropham - prohibited goods or not? - whether the goods imported vide the above Bill of Entry are liable for confiscation under Section 111(o) of the Customs Act, 1962? - Held that - For the import of the pesticide- Chlorpropham, as per Section 9 (3) of the Insecticide Act 1968 read with the Rules, the condition specified is that the item is allowed for import only from the specified source named in....... + More


  • 2018 (7) TMI 1299

    Valuation of imported goods - Ball Valves - enhancement of value - the Departmental officers were of the view the assessable value should be adopted on the basis of the tariff value of the brass scrap during the period of import by loading the same by 30% as value addition - Rule 8 of the Customs Valuation Rules - Held that - The assessable value of the imported Ball Valves stands enhanced by the Revenue on the findings that the same is less than....... + More


  • 2018 (7) TMI 1298

    Duty Drawback - Brand rate - non-fixation of brand rate of duty drawback for export of electricity to Special Economic Zone (SEZ) - the Commissioner held that the appellant has received consideration for supply of power in Indian Rupees and not in foreign exchange, thus drawback is not applicable to the appellant - Held that - In this case Ld. Commissioner has to pass an appropriate order following the decision of the Hon ble Supreme Court regard....... + More


  • 2018 (7) TMI 1297

    Fulfillment of NFEP in terms of LOP issued by Development Commissioner vide F.No.FSEZ/LIC/T-10/99/307 dated 13.04.2004 - Held that - In Circular No.21/95-Cus dated 10.03.1995 and Circular No.122/95-Cus dated 28.11.1995, it has been clarified that the case of violation of the Exim Policy by the 100% EOU/EPZ be fresh settled by the Development Commissioner and only thereafter Customs should confirm the demand. On this account, that would avoid the ....... + More


  • 2018 (7) TMI 1296

    Misdeclaration of value of imported goods - Flash Butt Welding Machine - benefit of N/N. 84/97-CUS dated 11.11.1997 denied - redemption fine - penalty - Held that - The Adjudicating authority observed that it is not a bonafide mistake since it took five months to issue a revised invoice and therefore penalty would be imposed under Section 112(a) of the Customs Act, 1962. However, the Adjudicating authority allowed the amendment of the Bill of Ent....... + More


  • 2018 (7) TMI 1295

    Valuation - rejection of transaction value - Comparable goods - import of Zinc Plate from Bangladesh of irregular Shapes and Sizes - Rule 10A of CVR, 1988 - metal content in the goods. - Held that - The appellant purchased the goods from Bangladesh. The metal contents in the goods were declared to be below 90%. Test Report revealed that Metal content/purity varied between 87.2% and 88.3%. The Adjudicating authority discarded the transaction value....... + More


  • 2018 (7) TMI 1230

    Mis-declaration of value of imported goods - Confiscation of goods - Held that - It was the responsibility of the Appellant importer to inform the exporter and the courier to mention correct details in the documents. Further the Bill of Entry could not have been filed without intimating the Appellant. The charges of mis-declaration are thus sustainable as the Appellant did not adduce any evidence that they had instructed/ informed courier of lice....... + More


  • 2018 (7) TMI 1229

    Duty free import of goods to be re-exported - N/N. 97/79 dated 2nd May 1979 read with Custom House Public Notice No. 48 dated 22.03.1982 - denial of benefit of notification on the ground of non-submission of proof of re-exportation - Held that - It is an admitted fact on record that in respect of 16 containers, the appellant did not produce any documentary evidence to show that the said containers imported by the appellant were re-exported. Since....... + More


  • 2018 (7) TMI 1228

    Imposition of Redemption fine and penalty - import of restricted goods - second hand personal computers/labtops including their refurbished/reconditioned spares parts - requirement of special import authorization from DGFT - Held that - In their own case for the earlier import, this Tribunal in the case of M/S. GAGAN IMPEX VERSUS C.C.E PATPARGANJ NEW DELHI 2016 (10) TMI 335 - CESTAT NEW DELHI has held that in terms of circular no. 27/2011- Cus da....... + More


  • 2018 (7) TMI 1227

    Test of imported Natural Uncoated Ground Calcium Carbonate - facility of CRCL to conduct the test of Natural Calcium Carbonate - Revenue s case is that CRCL is fully equipped to test the goods - Held that - The appellant has referred to Circular No. 43/2017. Customs dated 16.11.2017, clarifying that CRCL has shortlisted the items whose samples cannot be tested in their Laboratories at present and also identified the Lab, where such samples could ....... + More


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