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Customs - Tribunal - Case Laws

Showing 61 to 80 of 20792 Records

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  • 2018 (9) TMI 1288

    Valuation of imported goods - Heavy Melting Scrap - enhancement of value based on NIDB data for re-rollable scrap - Held that - The appellant have explained that so called re-rollable scrap was old used and defective materials which were imported for the purposes of utilization in furnace, as Heavy Melting Scrap - further, the value was enhanced by referring to NIDB data on which has been held to be not in accordance with law, by umpteen number o....... + More


  • 2018 (9) TMI 1287

    Valuation of imported goods - Aluminium scrap classified as tough/taboo - goods were not of prime quality - enhancement of value - appellant s contention is that the slabs found by the officers were not of prime Aluminium and the same were in the nature of scrap - is enhancement of value justified? - Held that - An identical case of the same assessee was dealt by the Tribunal in the case of Vardhaman Sales Agency 2018 (3) TMI 563 - CESTAT ALLAHAB....... + More


  • 2018 (9) TMI 1286

    Valuation of imported goods - assorted belt buckles - appellant s contention is that the buckles found by the officers were not of prime quality and the same were in the nature of scrap - is enhancement of value justified? - Held that - An identical case of the same assessee was dealt by the Tribunal in the case of Vardhaman Sales Agency 2018 (3) TMI 563 - CESTAT ALLAHABAD , where, the charges of mis-declaration and the consequent enhancement of ....... + More


  • 2018 (9) TMI 1285

    Valuation of imported goods - Ordinary Plywood with Veneer Face Grade B - enhancement of value - no rejection of Transaction Value - Held that - Revenue has nowhere attacked the transaction value and has not produced any evidence to show that the transaction value was wrong. It is well settled law that for rejecting the assessable value declared by the importer on the basis of the invoices so raised by the foreign supplier. Revenue has to first r....... + More


  • 2018 (9) TMI 1218

    Rectification of mistake - Held that - There is an error in mentioning the number of the appeal in Final Order No. 43344/2017. The said Final Order mentions the impugned order as Order-in-Appeal No. 1533/2014 and the appeal pertaining to this impugne....... + More


  • 2018 (9) TMI 1158

    Valuation of imported goods - Ramie Unprocessed Yarn - enhancement of value based on NIDB data - Held that - The value of imported goods cannot be enhanced on the basis of NIDB data. Both the lower authorities while relying on the NIDB data for enhancement of value have however, not bothered to ascertain whether such NIDB data related to value of goods as declared by the concerned importers or whether the same reflected the enhanced values after ....... + More


  • 2018 (9) TMI 1157

    Penalty u/s 114A of CA - Classification of imported goods, binders with different nomenclatures - Bonafide classification - the appellant had paid the duty and interest much before the issuance of SCN - Held that - When a bona fide mistake was admitted right at the initial stage, we have to only hold that it was without any intention of defrauding the Revenue and therefore, we are of the view that no penalty is exigible. - Reduction in quantum of....... + More


  • 2018 (9) TMI 1156

    Benefit of exemption from customs duty - import of cables - telecom equipment for which these cables are used all have an operating voltage of less than 80V. - Department took the view that the cables imported by the appellants are power cables of voltage of more than 80V and not all the cables are designed for telecommunication use as evident by the manufacturer s product data sheet - Sl. No. 28 of Notification No. 25/2005-Cus. dated 1.3.2005 - ....... + More


  • 2018 (9) TMI 1151

    Concessional rate of duty - import of BMW CARS IN CKD - Department took the stand that as the imported goods namely, Engine Assembly and the Transmission Sub-assembly/Gear Box were in a pre-assembled form, the appellant was not eligible to avail the concessional rates provided in the said Notifications. - clause (i) of Sl. No. 344 of Table appended to Notification 21/2011Cus. and sub-clause (1)(a) of Sl. No. 437of Notification 12/2012-Cus. - Whet....... + More


  • 2018 (9) TMI 1082

    Valuation of imported goods - polished small size cutter marble slabs - enhancement of value - revision of value under rule 7(2) of Customs Valuation (Determination of Price of Imported Goods) Rules, 1988 - Held that - It is seen that the imports, though effected in 2002, were sought to be saddled with differential duty of ₹ 18,50,556/- by recourse to a market survey that was conducted on a date not in conformity with the prescription in Cu....... + More


  • 2018 (9) TMI 1081

    Demand of Special Additional Duty (SAD) in cash - case of appellant is that SAD, has to be paid in cash and cannot be paid by debiting the DFCE scrips - N/N. 53/2003 - allegation of the Department is that since the appellants have not paid it by cash, there is short payment of duty - Held that - Once the duty has been paid by debiting in the same, the appellant has suffered duty. Only the manner of payment of duty is not in accordance with law. I....... + More


  • 2018 (9) TMI 1080

    Interest on delayed refund - EPCG Scheme - N/N. 28/97-Cus dated 01.04.1997 - Held that - Hon ble High Court of Karnataka in the case of C.C., Airport & ACC. Bangalore Vs. Pfizer Products India P. Ltd. 2015 (9) TMI 34 - KARNATAKA HIGH COURT while considering a similar issue, has felt it proper to direct the Department to pay an additional interest at the rate of 9% per annum. - The appellant is entitled for interest on refund as claimed but ho....... + More


  • 2018 (9) TMI 1079

    Jurisdiction - power of DRI to issue SCN - Held that - As no judgement of the jurisdictional High Court or any other higher appellate forum has been produced to us disallowing remand of such matters, both the appeals represented by the Ld. Advocate a....... + More


  • 2018 (9) TMI 1078

    Concessional rate of BCD - N/N. 12/2012 Cus. Dt. 17.03.2013 - import of New 150 MT/day as NaOH 100% Evaporation Plant for concentration of Caustic Soda - denial of benefit on the ground that the same was not meant for modernizing an existing Caustic Soda unit or a caustic potash unit by using Membrane Cell Technology as envisaged in the Customs Notification No. 12/2012. - Held that - The scope of Notification 12/2012 is not only for modernization....... + More


  • 2018 (9) TMI 1003

    Benefit of DEEC license - non-fulfillment of export obligation - violation of conditions of Notification No. 93/2004 dated 10.09.2004 (as amended) - Held that - It is an admitted position that the said application is still pending before the licensing authority. It is also not the case of the Revenue that the statement of the appellant that its export obligation got subsumed in the export obligation of the EOU, was wrong nor have they examined th....... + More


  • 2018 (9) TMI 1002

    Recovery of Customs Duty collected in excess - Section 28B of the Customs Act, 1962 - Administered Price Mechanism - Unjust enrichment - Held that - The issue is decided in the case of INDIAN OIL CORPORATION LTD. VERSUS COMMR. OF CUS., KANDLA 2008 (4....... + More


  • 2018 (9) TMI 937

    Import of restricted goods - Scrap/ second hand goods - imposing an exemplary redemption fine and penalty without considering the margin of profit - Principles of Natural Justice - Held that - In the present case the impugned order has been passed without considering the margin of profit, which is normally considered while imposing the redemption fine and penalty - the differential duty in the present cases in all the three bill of entries is les....... + More


  • 2018 (9) TMI 936

    Concessional rate of duty - N/N. 12/2012 dated 17.3.2012 - Classification of imported goods - Shea Butter ultra refined - classified under Customs Tariff heading No. 1515 9091 of schedule I to Customs Tariff Act 1975 or otherwise - Only ground of the department for denying them the notification benefit is that since the imported consignment was meant for manufacturing of cosmetics. - Held that - It can be seen that the imported consignment of the....... + More


  • 2018 (9) TMI 935

    Rectification of Mistake Application - Review of Order - Held that - Since the final order was pronounced and dictated in the presence of the ld. Advocate, the RoM cannot be entertained, since it amounts to review of the final order which is not permissible in law - ROM Application dismissed.


  • 2018 (9) TMI 934

    Imposition of penalty under Regulations 18 & 20 (7) of the Customs Brokers Licensing Regulations, 2013 - The only infraction found against the customs broker is that they have not verified the KYC norms as per the Regulation 11 (n) ibid - Held that - Case law of HIM Logistics Pvt. Ltd. 2016 (4) TMI 971 - CESTAT NEW DELHI will apply on all fours to the case at hand - There is only so much that a customs broker can do for verification of antece....... + More


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