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Customs - Case Laws

Showing 21 to 40 of 28957 Records

  • 2018 (2) TMI 1196 - CESTAT HYDERABAD

    Classification of imported goods - Palm Stearin - Adjudicating authority vide speaking order classified the goods imported under chapter 38.23 as against the claim of the Respondent before him being covered under chapter 15.11 - Held that - the issue is now covered by the decision of Hon ble Apex Court in the case of Commissioner of Central Excise, Customs & Service Tax Visakhapatnam vs. Jocil Ltd 2010 (12) TMI 24 - Supreme Court of India , w....... + More


  • 2018 (2) TMI 1195 - CESTAT NEW DELHI

    Scope of SCN - classification of imported goods - Held that - In the SCN the revenue sought classification under CTH 44219019 whereas in the appeal the revenue now want to change the classification to CTH 44219090 which is beyond the scope of the SCN - appeal not maintainable as beyond the scope of SCN - Appeal dismissed........ + More


  • 2018 (2) TMI 1194 - CESTAT MUMBAI

    Benefit of N/N. 21/2002-Cus dated 01.03.2002 - inport of D.C. Defibrillators for Internal use & Pacemakers - Revenue says that internal use means the Defibrillator is required to be used internally - Appellant explains that the equipment cannot be used in the body of a patient. - Held that - Revenue has no evidence to show that D.C. Defibrillators is required to be used in the heart but not in the Operation Theatre. When Revenue fails to lead....... + More


  • 2018 (2) TMI 1139 - CESTAT MUMBAI

    Provisional release of imported goods - areca nuts - Held that - nature of the goods being perishable as well as the interest of Revenue as several importers in the past have subsequently not been traceable after taking release of goods in similar circumstances, we deem it fit and proper to modify the conditions of provisional release - appeal allowed subject to modification of terms........ + More


  • 2018 (2) TMI 1138 - CESTAT NEW DELHI

    Penalty under the provisions of Regulation 18 read with Regulation 20(7) and 22 of Customs Broker Licensing Regulations, 2013 - time limitation - Held that - there is no offence report received by the licensing authority prior to the issue of show cause notice by the DRI, which is received on 05.10.2016 - No such report has been received or placed on record prior to the issue of show cause notice by the DRI. As such, we find no breach of limitati....... + More


  • 2018 (2) TMI 1137 - CESTAT CHENNAI

    Conversion of shipping bills - EPCG scheme to drawback cum-EPCG scheme - denial on the ground that no substantive reason for seeking conversion, after two years of export, was given other than ignorance of procedures for claiming duty drawback - Held that - The scheme allows export and import for capital goods for predetermined or specified value of exports to be effected within a specified period. However, this scheme applies only to capital goo....... + More


  • 2018 (2) TMI 1136 - CESTAT CHENNAI

    Misclassification and misdeclaration of value of imported goods - Concentrated mineral drops (CMD), Elete Electrolyte and NanoSiI etc. - penalties u/s 112 (a) and 114 AA of the CA 1962 - Held that - the penalties imposed u/s 112 (a) requires interference as the issue with regard to the classification has now been decided in favour of the appellants - However, since there is finding by the Tribunal that the valuation of the goods is not proper and....... + More


  • 2018 (2) TMI 1135 - CESTAT CHENNAI

    Refund of SAD - N/N. 102/2007-Cuse dated 14/09/2007 - denial on the ground that appellants have not paid the VAT as they availed VAT exemption - Held that - the issue whether the appellants are eligible for refund when the goods are exempted from levy of sales tax/VAT is settled by the decision of the Tribunal in the case of M/s. Kubota Agricultural Machinery India Pvt. Ltd. 2017 (6) TMI 565 - CESTAT CHENNAI , where Decision in the case of Vazir ....... + More


  • 2018 (2) TMI 1134 - CESTAT CHENNAI

    Refund claim - valuation - air freight - case of appellant is that as per Rule 10(2) of the Customs Valuation (Determination of value of the imported goods) Rules, 2007, the assessable value has to be arrived by restricting the air freight component to 20 of the FOB value of the goods - Held that - the freight element has to be restricted to 20 of the FOB value when the cost of transportation of the goods is ascertainable and the transportation i....... + More


  • 2018 (2) TMI 1079 - MADRAS HIGH COURT

    Duty drawback - allegation was that the petitioners have availed excess drawback - opportunity of personal hearing sought by the petitioner - Held that - The powers under the provisions of the Customs Act and the relevant Regulations do not envisage piecemeal hearing to render a decision in a controverted manner. All that this Court can do is to direct the respondent to consider the preliminary issues as first among other issues that the petition....... + More


  • 2018 (2) TMI 1078 - DELHI HIGH COURT

    Principles of natural justice - It is urged that the trial court did not appreciate the evidence in correct perspective. Summons to appear before the Investigating Agency were issued by speed post and were duly served upon the respondent - Held that - The trial court committed no error to observe that before initiating criminal proceedings against the respondent, the prosecution/Investigating Agency was expected to ensure that the summons were du....... + More


  • 2018 (2) TMI 1077 - CESTAT AHMEDABAD

    Whether the appellant are required to discharge duty on the invoice quantity of bulk liquid cargo imported as reflected in the Bills of entry or on the quantity shown in the out turn report as determined? - Held that - Hon ble Supreme Court in the case of Mangalore Refinery and Petrochemicals Ltd. Vs CCE Mangalore 2015 (9) TMI 245 - SUPREME COURT has held that If the goods are pilferred after they are unloaded or lost or destroyed at any time bef....... + More


  • 2018 (2) TMI 1076 - CESTAT AHMEDABAD

    Refund claim - denial on the ground that since the appellant had not filed appeal against the assessment order, therefore, the refund claim filed under Sec 27 of the Customs Act, 1962 is not maintainable - whether the appellant are entitled to refund of customs duty paid against respective Bills of Entry which was finally assessed on 22.2.2014? - Held that - post amendment to Sec 27, w.e.f. 1.4.2011 there is no necessity to file appeal against th....... + More


  • 2018 (2) TMI 1075 - CESTAT NEW DELHI

    Valuation - includibility - royalty charges paid by the appellant to the Japan Company - Held that - the cost of imported components and parts are to be excluded to arrive at the net value for computation of royalty charges - the factual and legal findings as recorded by the Original Authority cannot be contested - appeal allowed - decided in favor of appellant........ + More


  • 2018 (2) TMI 1074 - CESTAT, BANGALORE

    Project import - Drinking Water Supply Projects for supply of water for human or animal consumption - N/N. 21/2002-Cus. dated 1.3.2002 - Held that - the appellants have imported pipes and utilized the same for drinking water supply project and not for water treatment project - appellants will not be entitled to the benefit of Project Import as well as Customs N/N. 21/2002. - Reliance placed in the case of Pratibha Industries Ltd. Versus Commissio....... + More


  • 2018 (2) TMI 1073 - CESTAT, BANGALORE

    ROM application - validity of stay order - Held that - Stay Order has been pronounced after appreciating the submissions of both sides - Hon ble Karnataka High Court in the case of CCE, Bangalore-III Vs. McDowell & Co. Ltd. 2005 (4) TMI 77 - HIGH COURT OF KARNATAKA AT BANGALORE has held that once the Tribunal has passed an order in connection with predeposit under Section 35F of the Central Excise Act, 1944, Tribunal cannot modify that order ....... + More


  • 2018 (2) TMI 1072 - CESTAT, BANGALORE

    100 EOU - Refund of unutilized CENVAT credit - respondent had claimed that these services on which credit was availed were utilized in the manufacture and export of readymade garments - Held that - the CBEC has issued Circular No.120/01/2010/ST dated 19.1.2010 in which certain guidelines have been prescribed to process such refund claims under Rule 5 - the learned Commissioner (A) has recorded the finding that all the services, received and utili....... + More


  • 2018 (2) TMI 1071 - CESTAT, BANGALORE

    Demand of differential duty - quantities received by the OMCs in excess of the quantities found removed at the end of their refineries - Held that - Because of the nature of the goods i.e. petroleum products, such variations are inevitable - The guidelines have allowed monthly adjustments between the quantities of excess receipt with the quantities of short receipt before the payment of duty on monthly basis. Even though this clarification is dat....... + More


  • 2018 (2) TMI 1070 - CESTAT, BANGALORE

    Short levy of customs duty - finalisation of provisional assessment - Held that - The customs duty is to be charged only on the basis of the actual quantity of crude receipt in the shore tank - the original authority has already perused copies of the respective shore tank receipt certificates and has finalised the provisional assessments - appeal dismissed - decided against Revenue........ + More


  • 2018 (2) TMI 1069 - CESTAT, BANGALORE

    Valuation - includibility - whether the demurrage charges are to be included in the assessable value? - Held that - on identical facts, this Tribunal in the case of M/s. Bharat Petroleum Corporation Limited Versus The Commissioner of Customs And Vice-Versa 2017 (10) TMI 302 - CESTAT BANGALORE has allowed the appeal of the assessee by dropping the demurrage charges. - Penalty u/s 114A also dropped. - Appeal allowed - decided in favor of appellant........ + More


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