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Showing 61 to 80 of 20277 Records

  • 2018 (5) TMI 614

    100% EOU - Violation of import conditions - import of capital goods and raw materials - demand alongwith penalties - personal penalties on Shri A.G. Subbarayan, AGM, Nagarjuna Aqua Exports Limited - granting depreciation to the main appellant in respect of the demands raised on capital goods. - Held that - in respect of clearances of prawns to DTA, without payment of applicable duties, we hold that during the period upto 11.05.2001, the excise du....... + More


  • 2018 (5) TMI 570

    High Sea sale - mis-declaration of goods - waste and scrap or Re-Rollable Steel Scrap - Manipulation of IGM - Quantum of redemption fine and penalty - Whether in view of high see purchase and declaration in bills of entry, in all these appeals redemption fine and penalty should be reduced to 10% of the fine and penalties imposed by original adjudicating authority in each case, as held by the Hon ble Member (Judicial)? - Difference of opinion - ma....... + More


  • 2018 (5) TMI 569

    Levy of customs duty on liquid cargo not received in the shore tanks - Valuation - inclusion of demurrage charges - Revenue was of the view that the assessment and valuation of the goods should be based on the transaction value declared in the invoice price irrespective of the quantity ascertained through shore tank measure or in other manner - whether the demurrage charges incurred by the appellant should be included in the assessable value? - H....... + More


  • 2018 (5) TMI 522

    Confiscation - Cold Rolled Non-Grain Oriented Silicon Steel Sheet in coil - In absence of the BIS stickers on the Cold Rolled Non-Grain Oriented Silicon Steel Sheet in Coil it appeared that goods were laible for confiscation for violation of the aforementioned Quality Control Order under Section 111 of the Customs Act, 1962 - Held that - there is no test report that the goods did not confirm to the BIS standard. It is a case of venial breach of t....... + More


  • 2018 (5) TMI 521

    Suspension of CHA License - it was claimed that there was no urgency in the matter for suspending the license of the Customs broker, as the Principal Commissioner has waited for suspending the licence from 27/09/2017 till 08/03/2018 - Held that - the Commissioner of Customs may in appropriate cases, where immediate action is necessary suspending the licence of a Customs Broker is not mandatory in each and every case, even though, the proceedings ....... + More


  • 2018 (5) TMI 520

    Condonation of delay of 147 days in filing appeal - case of appellant is that Shri. Anilkumar Dugar, who was appointed to look after the filing of appeals, was traveling and due to the same had lost track of the Appeal that the same could not be filed on times - Held that - the reasons stated by the applicant in the application as well as in the submissions during argument do clearly appear that there is a negligence on the part of the applicants....... + More


  • 2018 (5) TMI 519

    Provisional release of detained goods - Heavy Melting scrap - the imported goods were found containing CR sheets/sheet cutting cut to various sizes weighing 132.895MT and 159.575MT respectively - Whether the goods can be released provisionally to the appellant as per the terms and conditions of Para 10 of this order, as held by Member (Judicial) - Difference of opinion - majority order. - Held that - from the said clarification dated 22/06/2017, ....... + More


  • 2018 (5) TMI 518

    Classification of imported goods - whether the goods are Knitted fabric or Netted fabric? - Held that - Clearly, if the party had asked for re-testing of the same, the same should have been done at a higher appellate level - first report dt. 28.02.2007 and second report dt. 04.10.2007 have indeed been prepared by the same officer whereas, as per para 13 of the Manual of Revenue Laboratories, if a party demands a re-test, the Chief Chemist is the ....... + More


  • 2018 (5) TMI 450

    Penalty u/s 112(a) of Customs Act, 1962 - bogus and forged DEPB License - Held that - There is nothing brought out from records that the appellant had indulged in any conscious act while dealing with the DEPB scrips. The department has failed to establish that the appellant had prior knowledge that the DEPB scrips / license were fraud at the time of transfer of such scrips by him to the importer. - Further, the immediate reaction of the appellant....... + More


  • 2018 (5) TMI 449

    Valuation - rejection of declared value - Such rejection has been ordered on the basis of market enquiry as well as the opinion regarding such local market value by CMFRI - Held that - In the present case, we note that the transaction values have been rejected only on the basis of a market enquiry carried out with a trader and on the basis of the inputs given by CMFRI. The Principal Scientist of CMFRI has deposed in the cross examination that the....... + More


  • 2018 (5) TMI 448

    Misdeclaration of imported goods - Crude Palm Stearin (Non-edible industrial grade) - the department was of the view that the importer misdeclared the goods and the same are liable for confiscation under Section 111 (m) of the Customs Act, 1962 and also liable for penalties under Section 112 (a) of the Act - Held that - All the documents such as purchase order etc. show that the goods for which the they had placed order was only Palm Stearin. On ....... + More


  • 2018 (5) TMI 447

    Provisional Release of detained goods - goods not tallying with the description - Held that - the impugned goods have been subjected to 100% examination, once by the Customs assessing officers on 26.10.2017 and subsequently by the D.R.I on 1.11.2017. However, no discrepancy emerged vis-a-vis declared description and quantity of the items. Further, although in the first instance the Customs assessing officers had no quibbles with the value of S....... + More


  • 2018 (5) TMI 364

    Whether when jurisdictional Customs Commissionerate of another Customs station has issued an order of prohibition under Regulation 23, whether a parallel action of suspension of licence under Regulation 19 can be done by the parent Customs Commissionerate in respect of an act or omission involving the Customs broker at the other Customs station? - Held that - if the jurisdictional Commissionerate of Customs at the other Customs station finds that....... + More


  • 2018 (5) TMI 363

    Smuggling - red sanders - It appeared to the department that Senthil Murugan @ City Raja and Vasudevan @ Ravi had engaged themselves in the act of attempting export of Red Sanders in the guise of granite slabs - absolute confiscation - penalty - Held that - it appears the main perpetrators of the foiled attempted export of red sanders had gone to great lengths to plan and execute the modus operandi. It also appears to reason that the consignment ....... + More


  • 2018 (5) TMI 362

    Confiscation of 3950 Cell Phones - retail packages had been imported without mandatory labelling requirement as required under Legal Metrology (Packaged Commodities) Rules, 2011 - Held that - the imported goods had obtained customs clearance and out of charge order, however they had been intercepted before they had been removed for home consumption. From this crucial fact, it well-nigh appears to reason that had the DRI officers not accepted the ....... + More


  • 2018 (5) TMI 361

    Time Limitation in filing appeal - appellant has stated that they were not served with the copy of the order in original and only after receiving the detention notice dated 22.5.2012, they came to know that such an order has been passed - Held that - The appeal has been filed within 60 days from 6.7.2012, when the appellant received the copy of the order in original subsequently. Thus, appeal has been filed within the time - Taking into considera....... + More


  • 2018 (5) TMI 360

    Continuation of prohibition of CHA licence - impugned order prohibited the appellants under Regulations of CBLR, 2013 from working in any sections of the Chennai Customs station under the jurisdiction of Chennai Customs Zone - Shipping Bills filed in respect of goods which were found to be sub-standard/inferior quality/rags allegedly with an intention to claim undue drawback. - Held that - since the personal hearing itself was given in the first ....... + More


  • 2018 (5) TMI 270

    Classification of goods - Heavy Melting Scrap and Re-rollable scrap - Department took the view that 197.915 MTs of cut/end pieces of TMT rods are classifiable under CTH 72149990, hence not eligible for exemption and that the declared value is not true transaction value - validity of SCN - Held that - On perusal of the SCN though the section under which it is issued is under Section 124, the allegations made out as well as the proposal is for reco....... + More


  • 2018 (5) TMI 269

    Classification of goods - railway scrap consisting of axles equivalent to heavy melting scrap - whether classified under CTH 7302990 or under CTH 86071910? - Held that - the Chartered Engineer nowhere disputed about the description of the goods declared by the appellant and more or less he agreed that the description was made correctly in the Bill of Entry. The Chartered Engineer also opined that the imported goods can either be used for melting ....... + More


  • 2018 (5) TMI 268

    Violation of import conditions - As the imported goods were not used for manufacturing of the goods which are to be exported therefore, duty is sought to be demanded - N/N. 93/2004-Cus dated 10.09.2004 - Held that - 50MT of Coco Butter was lost during transit from the port to their factory and the same has been intimated to the department but the lost quantity has been replaced by the appellant by purchasing the Cocoa Paste from the local market ....... + More


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