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  • 2018 (10) TMI 770

    Conversion of Shipping Bills - conversion of free shipping bills to drawback shipping bills - duty drawback - Held that - There is no controversy on the factum of export. That there can be a substitution of goods does not appear to be probable considering that the shipment has been made in liquid bulk carrier and was not concealed from the sight of the officers of customs or the master of the vessel. The circular of 2004, and the subsequent circu....... + More

  • 2018 (10) TMI 769

    Valuation of imported goods - telephone and other communication equipments - goods imported against various bills of entry, were allegedly found with stickers indicating a retail selling price higher than that declared at the time of import - demand of differential duty - confiscation - redemption fine - penalty - Held that - In the absence of any machinery provisions to alter the retail selling price declared by the importer, and the lack of pro....... + More

  • 2018 (10) TMI 768

    Classification of imported goods - dredgers - benefit of N/N. 21/2002-Cus (Sr No 353) - Held that - The duty liability has to be determined on the date and time of entry of goods for importation into the country. Undoubtedly the date of entry inwards of the vessel in this case is 25.11.2006 as is evident from the documentary evidences - N/N. 21/2002-Cus has been amended by the N/N. 20/2007-Cus dated 01.03.2007, by incorporating Sl No 353A in the ....... + More

  • 2018 (10) TMI 767

    Penalty u/s 112(a) and 114AA of CA - import of High end cars / Sports Utility Vehicles - under-valuation and mis-declaration - rejection of declared value - Shri Qureshi, the importer herein, in his statement recorded under Section 108 of the Customs Act, 1962 had admitted that the actual cost of vehicle was ₹ 27 lakhs - Held that - The statement of the appellant was recorded by the officers of the Customs on 24.12.2008 under Section 108 of....... + More

  • 2018 (10) TMI 766

    Maintainability of appeals against the decision of Asst. Commissioner dated 3rd May, 2018 - Appealable order or not? - Section 129A of Customs Act - Held that - In an identical set of facts, this Tribunal in the case of Delta Overseas 2015 (7) TMI 10....... + More

  • 2018 (10) TMI 711

    Refund of Terminal Excise Duty - deemed exports - FTP - DGFT has rejected the petitioner s claim on the ground that the benefit of refund is available to it under the provisions of Central Excise Act and Rules - Held that - The refund of TED claim in this case pertains to export and transaction prior to 15.03.2013. The crucial clarificatory circular was issued on that day. Two applications made in respect of sales to the EOUs (Vimal Agro Products....... + More

  • 2018 (10) TMI 710

    Maintainability of application before DRT - Demand of possession of the secured assets from the borrower/petitioner - default in repayment of loan - Section 13(4)(a) of SARFAESI Act, 2002 - violation of principles of natural justice - customs duty exemption against Export Promotion Capital Goods (EPCG) License - It is the contention of the petitioner that the 1st respondent does not come with the secured creditors under Section 2(zd), there is no....... + More

  • 2018 (10) TMI 709

    Denial of facility of exemption from payment of customs levy for the goods imported solely for the purpose of fulfilling export obligations - denied merely on the premise of the introduction of a new levy under the Goods and Service Tax with effect from 01.07.2017 - Held that - The imports which are the subject matter of the present writ petition were in fact made after the introduction of GST Regime. The petitioner is the beneficiary of an advan....... + More

  • 2018 (10) TMI 670

    Smuggling - red sanders - absolute confiscation - penalty u/s 114(i) of CA for omissions and commissions which have rendering the subject goods liable for confiscation - Held that - In the entire findings on the role played by M/s ICS Cargo, I find that the Adjudicating Authority has recorded, M/s ICS Cargo being CHA/Customs Broker as employer of Shri Praveen Kumar and said Shri Praveen Kumar master minded illegal export of red sander wood logs, ....... + More

  • 2018 (10) TMI 669

    100% EOU - packing material used is in the prohibited category - bio-degradable in nature or not? - Rule 5(d) and 5(g) of the Plastic Waste (Management And Handing) Rules, 2011 - whether the appellant manufacturer has violated Rule 5(d) and 5(g) of the Plastic Waste (Management and Handling) Rules, 2011, in the course of exporting the goods namely RMD Gutkha (4 gms)? - Held that - The Customs authorities drawn a sample sent for test to Customs la....... + More

  • 2018 (10) TMI 668

    Refund of additional duty of custom/SAD - N/N. 102/2007-Cus dt. 14.09.2007 - denial on the ground of time limitation - Held that - As per the Notification No. 102/2007-Cus dt. 14.09.2007 as amended vide Notification No. 93/2008-Cus dt. 01.08.2008, additional duty of customs is exempted if the goods are imported for the subsequent sale - the appellants have filed the refund claim within one year from the date of subsequent sale. - This issue is sq....... + More

  • 2018 (10) TMI 667

    Misdeclaration of imported goods - Solid S.S. Melting Scrap - Advance Authorization Scheme - It appeared to revenue that the imported goods were not as per declaration - On examination, it was noticed that imported goods were scrap and alongwith the scrap some part of the goods were packed in drums labeled as Nickel Oxide - benefit of N/N. 93/2004-Cus - Held that - There is no ground put forth by the counsel for appellant which is able to establi....... + More

  • 2018 (10) TMI 666

    Mis-declaration of imported goods - Heavy Melting Scrap - It appeared to revenue that the goods were of prime quality - Confiscation of goods alongwith redemption fine - Held that - The goods imported were referred to as Heavy Melting Scrap in the country of export. Further, the Pre-shipment Inspection Certificate also was to the same effect - The learned Original authority has accepted that the imported goods were for the purpose of melting and ....... + More

  • 2018 (10) TMI 601

    Initiation of Sunset Review - ADD on Ductile Iron Pipes - import from Peoples Republic of China - Rule 23 of the Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Articles for Determination of Injury) Rules, 1995 - extension of ADD for a further period. - Whether the impugned order dated 17.5.2018 refusing to initiate a Sunset Review, on an application made by the petitioner, stands the test of it being so passed within th....... + More

  • 2018 (10) TMI 577

    Duty Drawback u/s 74 of the Customs Act, 1962 - the imported goods were sought to be exported - High Carbon Ferro Manganese Fines - claim of drawback was rejected by the Jurisdictional Assistant Commissioner on the ground that, the identity of the re-exported High Carbon Ferro Manganese Fines could not be established with the imported High Carbon Ferro Manganese Fines on the basis of the documents submitted at the time of the import and export. -....... + More

  • 2018 (10) TMI 576

    Principles of Natural Justice - cross-examination not granted - Whether the Tribunal right to hold that since the order of not granting cross-examination goes to route of the matter, this Tribunal sets aside the letter No. S/1030/ 201617/ CAC/NS-III/ Comm/JNCH dated 06.10.2016 with a direction to adjudicating authority to grant cross-examination as sought by the assessee and decide the matter after following principles of natural justice without ....... + More

  • 2018 (10) TMI 575

    Admission and disposal of appeal - substantial question of law - Whether in the facts and circumstances of the case, the appellate tribunal is right in passing the order after five months twenty days from the date of hearing contrary to the judgment of this court in the case of Shivsagar Veg. Restaurant vs. Assistant Commissioner of Income Tax, Mumbai 2008 (11) TMI 64 - HIGH COURT BOMBAY ? - Held that - The decision in the case of GANDHAR OIL REF....... + More

  • 2018 (10) TMI 574

    Penalty u/s 114AA of the Customs Act, 1962 - provision was inserted in the statute book w.e.f. 13.07.2006 - levy of penalty for the period prior to insertion of statute - Manipulation of bills of entry to later the date - It was emphasized in this regard that the Bills of Entry (BoE) were initially filed in 2005; for its own convenience, the Customs authorities asked them to split the same into 14 bills which Atlas did in 2006. - Held that - Alth....... + More

  • 2018 (10) TMI 573

    Interpretation of Statute - Circular No.35/2017 CUS. dated 16.08.2017 - provisional release of goods - CESTAT has relegated the matter entirely to the Commissioner, with a direction that the application should be decided in accordance with Circular No.35/2017 CUS. dated 16.08.2017 - Held that - The circular expressly states in para 4.1 that the observations of this court and of the Madras High Court are to be taken into account - This obviously m....... + More

  • 2018 (10) TMI 572

    Import of restricted item - various categories of skin shave gel in semi liquid form - absolute confiscation - penalty - Held that - Apparently, the petitioner had in the past been resorting to imports at ICD Tughlakabad from where its goods were cleared. Although, there seems to be some merit in the argument that it was compelled to import the goods at ICD Dadri on account of CONCOR s decision (for which some kind of generic approval appeared to....... + More

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