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Showing 81 to 100 of 20277 Records

  • 2018 (5) TMI 267

    Rectification of mistake - penalty - appellant submits that imposition of penalty on the applicant is excessive inasmuch as his monthly earning is around ₹ 5,000/-. - Held that - after analyzing the evidences placed on record and the role played by the appellant this Tribunal has arrived at the quantum of the penalty - Reassessing the quantum would result into re-appreciation of the evidences and review of the order, which is not vested wit....... + More

  • 2018 (5) TMI 166

    Valuation - imported Heavy Melting Scrap - enhancement of value on the basis of DoV data of similar goods - whether clearances of goods by paying customs duty on the higher enhanced assessable value, precludes the assessee from challenging the same before the higher appellate forum? - Held that - as the goods imported by the appellant were required in the assessee s factory, the same were cleared by them on payment of the duty on enhanced value a....... + More

  • 2018 (5) TMI 165

    Penalty u/s 112 (a) of the Customs Act, 1962 on CHA - failure to discharge the obligations of provisions of Section 13 (d)(e) Custom House Agent Licensing Regulations, 2004 - Held that - the impugned order examined the role of the appellant as CHA in terms of Regulation 13 of CHALR. However, no proceedings at all have been initiated under CHALR as could be seen from the appeal records - under the Regulation itself, no action has been initiated. T....... + More

  • 2018 (5) TMI 164

    Validity of proceedings - present impugned order confirmed on the strength of the proceedings in case of the DRI notice issued - Held that - the proceedings in the instant case depending on the proceedings of an another wherein DRI had issued SCN vide F. No. DRI/SRU/INC-06/2007 dated 16.11.2007, which was adjudicated by OIO No. 3/Commr/ICD-Valvada/JNPT/2012 dated 29.3.2012, which stand remanded to the original adjudicating authority by the Tribun....... + More

  • 2018 (5) TMI 163

    Rectification of mistake - case of applicant is that while formulating the opinion as recorded at para 6 of the order, this Tribunal has considered certain aspects of the pleas raised but has not considered all the arguments advanced while arriving at the conclusion recorded at para 9 of the order - Held that - Tribunal after considering all aspects of the case and after hearing both sides and going through the records/evidences, arrived at the c....... + More

  • 2018 (5) TMI 162

    Refund of duty - finalization of assessment - Held that - the Adjudicating Authority should consider the case laws as relied upon by the Learned Advocate while the passing the order in denovo proceedings - appeal allowed by way of remand........ + More

  • 2018 (5) TMI 74

    Import of crude palm oil - Benefit of exemption under N/N. 21/2002-Cus dated 12th March 2002 - denial on the ground that beta-carotene content in the crude palm oil imported by M/s Radha Vansapati Ltd being below the prescribed to disentitle them from the privilege - Held that - It is not in dispute that the palm oil under import was in crude form and requires refining, bleaching and deodorizing before release for human consumption. The primary p....... + More

  • 2018 (5) TMI 73

    Penalty u/s 114(i) of Customs Act, 1962 on CHA - penalty imposed on the ground that they filed shipping bills in respect of prohibited goods - Held that - appellant being CHA has filed shipping bills only on the basis of documents provided to them by the exporter. The appellant were not aware about the technical characteristic of product, therefore it cannot be said that appellant have knowingly attempted to clear prohibited goods for export - ap....... + More

  • 2018 (5) TMI 72

    Benefit of N/N. 21/2002-Cus dated 1.3.2002 (Sr. No. 68) - import of 6500 MTs of Coking Coal in Bulk - difference in test reports - Held that - Once there are contradictions on the test reports, needless to mention that the best course of action sould have been to re-test the sample - In the present case, the appellant has not accepted the test report of the Chemical Examiner and consistently requested the department to re-test the sample to ascer....... + More

  • 2018 (5) TMI 71

    Clandestine removal - It is the case of the Revenue that appellant had imported duty free raw material used for manufacturing of goods which were cleared to DTA without payment of duty - Held that - there was documentary evidences which indicate the clandestine/illegal and illegal clearance of fabrics to DTA and that the appellant has consumed duty free silk which were imported and there mis-use of the exemption - demand upheld - appeal dismissed....... + More

  • 2018 (5) TMI 70

    Benefit of N/N. 12/2012 - Tagetes seeds F I Marigold Moon sapphire (Flower seeds for sowing purpose) - whether classified under CTH 1209 99 90 or under CTH - 1209 30 00? - Held that - Irrespective of the heading or sub-heading of the imported items, the exemption is available for Chapter 12, under the said entry. - Availability of exemption under Sl. No. 17 to the seeds imported by the appellant - Held that - seeds of vegetables and flowers and o....... + More

  • 2018 (5) TMI 69

    Valuation of imported goods - old and worn garments from South Korea - Held that - As per the National Import Data Base (NIDB), it appears that the assessee-appellants have shown the valuation on a lower side. So, the lower authorities have rightly estimated the valuation - there is no reason to interfere with the impugned orders when the assessee-appellants have not disputed the valuation - redemption fine also upheld. - Penalty u/s 112 of the C....... + More

  • 2018 (5) TMI 68

    Restriction on clearance of imported item - it was alleged that the imported cargo contains Chloride content more than the maximum permissible limit i.e., 1.39% as against the maximum permissible limit of 0.2% - redemption fine - penalty - Held that - there is no contrast to the test reports of both the laboratories and a feeble argument that the two test reports do not match and are contrary to each other stands argued - The rating of both test ....... + More

  • 2018 (4) TMI 1538

    Import of crude palm oil - Benefit of exemption under N/N. 21/2002-Cus dated 12th March 2002 - denial on the ground that beta-carotene content in the crude palm oil imported by M/s Radha Vansapati Ltd being below the prescribed to disentitle them from the privilege - Held that - It is not in dispute that the palm oil under import was in crude form and requires refining, bleaching and deodorizing before release for human consumption. The primary p....... + More

  • 2018 (4) TMI 1476

    Revocation of courier registration - penalty - it was alleged that assessee have neither obtained the KYC document of Maria Albania Micha nor any authorization regarding the subject consignment at the time of filing the shipping bill - Held that - procurement of KYC and authorization are mandatory requirement under the provisions of Regulations 13(a),(i) & (j) of the Courier Imports & Exports (Clearance) Regulations, 1998 read with the Re....... + More

  • 2018 (4) TMI 1475

    Condonation of delay in filing appeal - appellant submits that the then Council was under the impression that the appeal before the Commissioner can be filed within a period of 90 days - Held that - Hon ble Supreme Court in the case of Singh Enterprises V/s CCE, Jamshedpur 2007 (12) TMI 11 - SUPREME COURT OF INDIA observed that 60 days is the time to file the appeal and the Commissioner (Appeals) has the power to condone the delay up to the furth....... + More

  • 2018 (4) TMI 1436

    Valuation - import of used Hummer car under Transfer of Residence Rules - deduction of depreciation from the value - The appellant s contention is that trade discount, allowance for VAT refund and for inland haulage charges should also be deducted from the price - Held that - On reading of the Circular F.N. 3/23/62-Cus-VI dt. 21.01.1964, it is found that the trade discount is meant for the motor cars, which are directly imported from a foreign co....... + More

  • 2018 (4) TMI 1435

    Refund - Implementation of final order 835840/2005-cus dated 3-6-2005 - the order was not implemented by the Revenue even after lapse of 13 years - Confiscation of Gold Bars and Indian Currency - Rule 41 of the of Custom, Central Excise and Service Tax Appellate Tribunal(Procedure) Rule 1982 - Held that - from rule 41, it is clear that Tribunal has power to give effect or in relation to its order or to prevent abuse of its process or to secure en....... + More

  • 2018 (4) TMI 1434

    Redemption fine - Duty Entitlement Pass Book Scheme - Held that - There is nothing on record to indicate that the imports effected by the importer had been covered by a band. The non-availability of the confiscated goods is not in question. Therefore, even in the absence of a finding or any justification in the impugned order for non-imposition of fine, there is no scope for quantification of such fine without goods being available for redemption....... + More

  • 2018 (4) TMI 1433

    Penalty u/s 114(1) of Customs Act, 1962 - fraudulent export of pharmaceutical drugs through three front companies - Duty Entitlement Pass Book scheme - Held that - It would appear that M/S Sitara Shipping Ltd had issued bill of lading and received freight charges only upto Dubai whereas the consignment was destined for St. Petersberg. Furthermore, it would appear that Capt. Sahi instructed that twelve of the export containers be diverted to Colom....... + More

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