2018 (8) TMI 570
Classification of imported goods - projectors of a kind which are principally used in an Automatic Data Processing System - Held that - Delay condoned - No ground is made out for our interference with the impugned judgment - appeal dismissed........ + More
2018 (8) TMI 569
Anticipatory bail - Import of Australian Desi Chickpeas - goods is covered by the Tariff Item No.07132000 where the duty payable was Nil only as per the N/N. 50 of 2017 dated 30.06.2017 - on 21.12.2017, the N/N. 93 of 2017 was displayed on the notice board of the Customs House and published in the Official Gazette around 10 45 p.m., whereby the duty of Australian Desi Chickpeas was raised to 30% advalorem - demand of differential duty alongwith I....... + More
2018 (8) TMI 568
100% EOU - Refund claim - duty paid under protest - Held that - This Court is of the view that when the order passed by the Tribunal has not been stayed or set aside by the Hon ble Supreme Court, it is the bounden duty of the Adjudicating Authority to follow the law laid down by the Tribunal. Since a binding decision has not been followed by the Adjudicating Authority in this case, this Court can interfere straight away without relegating the ass....... + More
2018 (8) TMI 567
Refund Claim - rejection on the ground that the Bill of Entry was not reassessed for arriving at the quantum of refund. - Held that - The issue whether the appellant can claim refund without challenging the assessment is already settled in the case of Fresenius Medical Care India Pvt. Ltd. Vs. Commissioner of Customs 2018 (7) TMI 103 - CESTAT CHENNAI where it was held that the refund claim cannot be rejected for the reason that the assessment was....... + More
2018 (8) TMI 566
Duty Drawback - denial of benefit of drawback on the ground that the goods exported by the appellant were not handicrafts but furniture - Held that - The identical issue stands considered by the Tribunal in the case of Commissioner of Customs, Jodhpur vs. Art Asia Sankalp International 2015 (1) TMI 795 - CESTAT NEW DELHI . While dealing with same, the Tribunal observed that The Revenue has gone by the examination of the furniture by the Customs O....... + More
2018 (8) TMI 565
Classification of goods - Washing Machine Parts (Wash Motor) - Claim of the Revenue is that the same should be classified as parts of washing machine under Customs Tariff Head 84509010, whereas the appellant claimed the classification under Customs Tariff Head 85012000 - Held that - The Ld. Commissioner (Appeals) has not given any finding particularly with reference to the nature of the goods and whether the said motor is covered under the descri....... + More
2018 (8) TMI 505
Mis-declaration of quantity of export goods - extra bottle supplied by the foreign supplier in respect of some of the items - Revenue has alleged misdeclaration on the sole ground that the quantity of goods declared in the Bill of entry is less than the quantity of actual bottles imported by the appellant - Held that - The appellant in the column of description in the Bill of Entry has clearly mentioned against the involved entries as two bottles....... + More
2018 (8) TMI 504
Quantum of Redemption Fine - personal penalties imposed on individuals - improper import without payment of duty on diesel - Held that - The total quantity of diesel seized was admittedly 103.657 MT on which the amount of duty comes to ₹ 8.78 lakhs only. Therefore, the redemption fine of ₹ 13 lakhs imposed on confiscation of diesel oil is not justified, therefore, redemption fine on this count deserved to be reduced. - Confiscation of....... + More
2018 (8) TMI 503
Suspension of CHA License - principles of Natural Justice - It is the contention of the appellant that the immediacy warranting prohibition did not exist as the alleged incident occurred five months before and that no opportunity had been granted to them to be heard in their defence - Held that - Once the requisites of law and principles of natural justice are not found wanting in an order under the Regulations, no authority appellate, executive ....... + More
2018 (8) TMI 502
Re-import of export consignments - extension of time for re-import of goods - N/N. 94/96-Cus dt. 16.12.1996 - whether the extension of time for the re-importation of goods by the appellant is under the aforesaid notification or not? - Held that - The consignment has been exported after the re-importation to the buyer in Vietnam and also appellant has deposited the DEPB-benefit to the Department and hence, there is no loss to the Revenue - In this....... + More
2018 (8) TMI 501
Refund credited to consumer welfare fund - unjust enrichment - Held that - Whether the incidence of excess paid duty was passed on or otherwise has not been established for the reason that the assessee have not produced the necessary documents before both the lower authorities. In these circumstances, an opportunity can be given to the assesse to produce all the documents before the adjudicating authority to establish that whether the incidence o....... + More
2018 (8) TMI 500
Recovery of Refund of SAD - N/N. 102/2007-Customs, dated 14.09.2007 - It was alleged that the importer has knowingly and deliberately submitted a forged and fabricated certificate of Chartered Accountant to fulfill the unjust enrichment condition to get refund of 4% Special Additional Duty paid at the time of importation. - Whether the demand of erroneously refunded amount of Special Additional Duty to the appellant by the lower authority in term....... + More
2018 (8) TMI 499
Suspension of CHA License - Rule 19 of Customs Broker License Regulation 2013 - Held that - The appellant and Sh. Bajrang Lal Sharma are two separate legal entities. Since no proceedings were initiated against the appellant and there is no penalty or any other action proposed against the appellant and the adjudication process has already been completed without any penalty or any other action, there is no justification of continuation of the suspe....... + More
2018 (8) TMI 498
Maintainability of appeal - appeal was dismissed on the ground that the appeals do not lie against a Bill of Entry in terms of Section 128 of the Customs Act, 1962 - Held that - The order of assessment passed under Section 17 of the Customs Act,1962, and the order of clearance passed under Section 47 of the Customs Act, 1962, are quasi-judicial orders under Section 128 of the Customs Act, 1962, which can be set aside only by the competent appella....... + More
2018 (8) TMI 434
Refund of deposits made by respondents - Revenue has not proceeded with the adjudication of the said show cause notices - Held that - When these matters are pending for the last almost 10 years and no adjudication has taken place, it may not be appropriate to interfere with the directions of the High Court to refund the amount to the respondents - Insofar as adjudication of the show cause notices is concerned, it is left open to the appellant to ....... + More
2018 (8) TMI 433
Warehoused goods - Relinquishment of rights - Extension of warehousing period - N/N. 53/97-Cus dated 03.06.1997 - Held that - The respondents have relinquished the title of the goods after the amendment has come into force on 14.05.2003; however, during this time, the issue was quite alive and the appellants are entitled to make use of the amended provisions. It is also the matter of fact in this case that the SCN is given much more lately after ....... + More
2018 (8) TMI 432
Mis-declaration of imported goods - import of Poultry Dry Mix with full exemption from Customs duties under Indo-Sri Lankan Free Trade Agreement (ISFTA) with Sri Lanka - violation of Rule 7 of the Customs Tariff (Determination of Origin of Goods under the Free Trade Agreement between the Democratic Socialistic Republic of Sri Lanka and Republic of India) Rules, 2000 - Department took the view that 25 consignments imported and cleared by producing....... + More
2018 (8) TMI 431
Jurisdiction of Customs officer to seize the goods - SEZ units / SEZ area - Held that - The appellants are located in Special Economic Zone and having a license to import the impugned goods - reliance placed in the case of MORGAN TECTRONICS LTD. VERSUS COMMISSIONER OF CUSTOMS, NEW DELHI 2014 (9) TMI 985 - CESTAT NEW DELHI , where it was held that in terms of the Section 53(1) of the SEZ Act, 2005, the SEZ is deemed to be territory outside the Cus....... + More
2018 (8) TMI 430
Refund claim - provisional transactional value - the Assessable value quoted in the Shipping Bill has been drastically reduced - rejection of refund on the ground that refund claimed by them without challenging the assessment is not maintainable - Held that - The value declared by the appellant in the case in hand is a provisional transaction value as the invoice indicates that is a provisional invoice. - Provisions of the Section 16 mandate for ....... + More
2018 (8) TMI 429
Duty free import of the imported consignment of spinal needle - N/N. 21/2000/CUS Sl. No 370 and 6/2006 CE - benefit of notification denied on the ground that these are available only for the assistive devises, rehabilitation(aid), and other goods for the disabled persons, as in the instant case the goods imported are spinal needle in bulk for use of patients in spinal anesthesia, (for conducting cesarean operation of pregnant women and also durin....... + More
Search 
