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Customs - Case Laws
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- 2021 (1) TMI 455 - KERALA HIGH COURT
Grant of Bail - bail applications were dismissed for the reason that he had violated the bail condition and there is a possibility that he may again abscond and secondly for the reason that he was undergoing COFEPOSA detention - HELD THAT:- Considering the present pandemic situation, it is not likely that the trial would get over immediately. The applicant's justification for the violation of the condition is that he had gone to Bangalore to meet his son and subsequently, he overstayed and could not return on time to report before the investigating officer as directed by this Court. His leaving jurisdiction and not reporting before the investigating officer initially was with permission. But subsequently, he overstayed and also defaulted the conditions and could ultimately be apprehended only on 12.12.2019 for undergoing detention of ....... + More
- 2021 (1) TMI 454 - CESTAT CHANDIGARH
Rejection of request of provisional release of imported goods - doubt in Country of origin - Section 110 (A) of the Customs Act, 1962 - HELD THAT:- Admittedly, the goods in question were cleared for home consumption, therefore, at the time of importation the assessment has been made after investigate the goods, in that circumstances, on mere presumption or on the basis of third party evidence, it creates doubts that the country of origin is not Kingdom of Saudi Arabia. Therefore, in that circumstances, the goods are required to be provisionally released under Section 110 (A) of the Customs Act, 1962 by putting reasonable condition for release of the goods in terms of precedent decision. Therefore, the matter is remanded back to the adjudicating authority to re-consider the request of provisional release of impugned goods in judicious manner as the goods are in perishable nature within seven days from the date of receipt of this order. Appeal allowed by way of remand.
- 2021 (1) TMI 453 - CESTAT MUMBAI
Absolute Confiscation - penalty u/s 112(a) of Customs Act - goods are LED chains or LED Modules? - rejection of BIS certification - primary ground for rejection of the BIS officials test report submitted by the importer appellant before the adjudication authority was that the sample forwarded by the dock officer to the concerned group was different from the photographs annexed to the test report - HELD THAT:- Photographs being secondary piece of evidence which appearances can vary with the angle of photography, it should not form the basis of his decision that the goods are ‘LED chains’’ and not ‘LED modules’ as opined by the BIS Authorities. In such an event also if discrepancy is noticed Circular No. 30/2017-Cus. dated 18.07.2017 at clause (f) of para 2 that permits redrawal of sample even for a second test....... + More
- 2021 (1) TMI 379 - SUPREME COURT
Exotic species - Constitutional Validity of Section 108 of the Customs Act, 1962 - vires of Article 14 and 21 of the Constitution of India - issuance of suitable Circular/Instructions to enable the citizens in domestic possession of exotic species to make declaration under the voluntary disclosure scheme without any fear of actions under the customs Act, 1962 - HELD THAT:- There are no ground to interfere with the impugned order passed by the High Court - SLP dismissed.
- 2021 (1) TMI 276 - ALLAHABAD HIGH COURT
Grant of anticipatory bail - Case of applicant is that summons have been wrongly issued against him on the basis of suspicion and has argued regarding the facts mentioned in the summon - HELD THAT:- This Court finds that Section 108 of the Customs Act gives power to summon persons to give evidence and produce document before any Gazetted Officer of Customs duly empowered by the State Government to produce a document or any other thing in inquiry. All persons so summoned are bound to attend such inquiry and it is deemed to be judicial proceedings within the meaning of Section 198 and Section 228 I.P.C. Almost similar provision exist u/s 70 of the Central Goods and Services Act, 2017. In a case u/s 70 of the aforesaid act, this Court has granted anticipatory bail to the applicant. The applicant, Nabi Ahmad, shall be enlarged on anticipatory....... + More
- 2021 (1) TMI 253 - GUJARAT HIGH COURT
Provisional attachment of seized goods - consignment of dry dates - whether the goods are of Iran origin or Pakistan origin? - HELD THAT:- A communication has been shared by the learned Advocate, Mr. Viral Shah, appearing for respondent Nos. 2 and 3, addressed to the Commissioner, Customs House, Mundra, which is by the Dy. Commissioner, Special Inquiry and Investigation Branch, Mundra, Kachchh-Bhuj, which does not contemplate any further inquiry or investigation in regard to the goods in question and has no objection to release the goods under the Customs Act. As submitted by the learned Advocate, Mr. Dhaval Shah, and confirmed by the learned Advocate, Mr. Viral Shah, for respondent-authorities, the Customs Department shall need to take a call and to take a decision in regard the goods, which came to be seized on 19.11.2019. Let the decision be taken, promptly.
- 2021 (1) TMI 223 - CESTAT ALLAHABAD
Rectification of Mistake - typographical error or not - HELD THAT:- There is no dispute regarding the first prayer made in the application as it appears to be a typing mistake. ₹ 60 lakhs mentioned in the third line of paragraph 25 of the Final Order dated September 12, 2019 requires to be deleted and replaced by ₹ 60 thousand. Rectification of mistake - prayer made in the context of appropriation of ₹ 1,00,00,000/- deposited by the applicant during investigation - Section 35C(2) of the Act - HELD THAT:- In the present case, the mistake apparent from the record that has been pointed out is non-consideration of an important contention raised by the appellant in the Final Order regarding legality of the order to the extent it appropriated the deposit of ₹ 1,00,00,000/- made by the appellant during investigation - It ....... + More
- 2021 (1) TMI 195 - BOMBAY HIGH COURT
Release of petitioner's goods - warehousing of the goods under section 49 of the Customs Act - case of petitioner is that petitioner has complied with the terms and conditions for release of goods but because of warehousing of the goods under section 49 of the Customs Act, petitioner is required to pay a substantial amount to the customs authority - HELD THAT:- The view taken by respondent No.2 that the decision of this court while directing release of the goods was prima facie is not correct. When the High Court had directed release of the goods forthwith, it is beyond comprehension as to how a lower appellate authority can nullify such direction by ordering absolute confiscation of such goods. It is not only unacceptable but contumacious as well which aspect we may deal with at a later stage. The operation of the order dated 24th De....... + More
- 2021 (1) TMI 152 - CESTAT BANGALORE
Exemption to goods imported by EOUs from payment of Customs Duty - benefit of N/N. 52/2003-Cus dated 31.3.2003 - full exemption to goods procured by EOUs from DTA units from payment of Central Excise Duty - benefit of N/N. 22/03-CE dated 31.03.2003 - import of raw materials like fuses, resistors, gold wire, etc. for manufacture of electronic goods such as hybrid micro circuits, resistors, etc - Violation of condition of notifications or not - further allegation is that the Appellant did not have permission for DTA Clearances - main contention of the appellant appears to be that finished goods were taxable and Central Excise Duty was to be demanded on finished goods and not the Customs duty foregone on inputs imported by them - Confiscation - redemption fine - penalty. Whether the appellants are liable to pay duty on the raw materials whic....... + More
- 2021 (1) TMI 151 - CESTAT ALLAHABAD
Refund/release of Sale proceeds along with interest - seized Betel Nuts, which were released, were sold during the pendency of the appeal - HELD THAT:- The Tribunal directed the Revenue to handover the sale proceeds of the goods along with interest to the appellant as per provisions of law. Learned Advocate has submitted that the sale proceeds have been handed over. He further brings to my notice that Deputy Commissioner, Lucknow has passed an order dated 05 March, 2020 to refund the sale proceeds but refusing to pay the interest. On being questioned, he fairly agrees that the said order of the Deputy Commissioner is an appealable order and he will file an appeal thereagainst. However, as regards the release of pre-deposit and trucks, he submits that appropriate directions be issued. Inasmuch as the Tribunal directed the Revenue to pay th....... + More
- 2021 (1) TMI 119 - GUJARAT HIGH COURT
Refund of amounts collected from the Petitioners as stamp duty on Bills of Entry filed for the goods imported - Legality and validity of collecting the stamp duty on the Bills of Entry - HELD THAT:- The issue is no longer res-integra in view of the pronouncement of this Court in the case of State of Gujarat and others Vs. Reliance Industries Ltd. [2011 (9) TMI 1208 - GUJARAT HIGH COURT], to which, one of us (J.B. Pardiwala, J.) was a party. In the said litigation also, the writ petitioners had challenged the notices issued by the authorities and the guidelines issued for charging the stamp duty on the Bills of Entry. The State of Gujarat lost before the learned Single Judge and accordingly, various appeals were filed and it was finally held that on bill of entry, the authorities cannot charge stamp duty under Art. 24. The respondents are ....... + More
- 2021 (1) TMI 118 - CESTAT MUMBAI
Absolute Confiscation - penalty - Skimmed Milk Powder - imports under Duty Free Import Authorisation - prohibited goods or not - non-production of BIS Certificate at the time of assessment - HELD THAT:- It is not disputed that the department did not ask for redemption fine and rather went for complete confiscation of the goods under the guise of prohibited goods, which is not correct as per discussions already made. The Hon’ble Supreme Court in the matter of COMMISSIONER OF CUSTOMS VERSUS M/S. ATUL AUTOMATIONS PVT. LTD., AND PARAG DOMESTIC APPLIANCES [2019 (1) TMI 1324 - SUPREME COURT] has specifically laid down that there exist a fundamental distinction between what is prohibited and what is restricted. In the present case also the absence of BIS certificate can’t made the skimmed milk power as prohibited goods and since the ....... + More
- 2021 (1) TMI 102 - KARNATAKA HIGH COURT
Benefit of concessional rate of duty - Scope of expression "for use in specified Plantation sector" as "actual use in specified Plantation sector" - Import of hi-tech appliances i.e., sprayers, power weeders, Tea Pruners and Mist Blowers - multi utility / general purpose goods which are capable of use in the specified plantation sector by importing the condition of actual use in the specified plantation sector - benefit of S.No.252A of the Notification No.21/2002 cus dated 01.03.2002 - decision of the Supreme Court in the case of State of Haryana vs. Dalmia Dadri Cement Ltd. [1987 (11) TMI 94 - SUPREME COURT] Wherein "for use" has been interpreted to mean capable of use, complied with or not - HELD THAT:- The Supreme Court in Dalmia Dadri Cement Ltd. [1987 (11) TMI 94 - SUPREME COURT] while considering the ex....... + More
- 2021 (1) TMI 69 - MADHYA PRADESH HIGH COURT
Maintainability of petition - seizure of goods - order has been passed u/s 110A and the petitioner is required to file an appeal u/s 129A of the Customs Act, 1962 - contention of the petitioner is that as his goods are deteriorating and he is paying demurrages rent, he does have a remedy of provisional release of goods on account of Circular dated 16-08-2017 - HELD THAT:- This court has carefully gone through the Circular issued on the subject and Mr Prasana Prasad has also stated in Open Court that there is no statutory provisions which requires for a report from the Directorate or Revenue Intelligence. Mr Prasana Prasad was also not able to state out any statutory provision which provides for a report from Directorate of Revenue Intelligence. He has stated that its a Departmental Protocol - In the considered opinion of this court, in ca....... + More
- 2020 (12) TMI 1139 - MADRAS HIGH COURT
Maintainability of petition - availability of alternative remedy of appeal - Petitioner did not prefer any such appeal before that Appellate Authority, but has instead filed Writ Petition - HELD THAT:- Hon'ble Supreme Court of India in ASSISTANT COLLECTOR OF CENTRAL EXCISE, CHANDAN NAGAR VERSUS DUNLOP INDIA LIMITED AND OTHER [1984 (11) TMI 63 - SUPREME COURT] has succinctly explained the legal position relating to the exercise of discretionary powers under writ jurisdiction where it was held that It is only where statutory remedies are entirely ill-suited to meet the demands of extraordinary situations as for instance where the very vires of the statute is in question or where private or public wrongs are so inextricably mixed up and the prevention of public injury and the vindication of public justice require it that recourse may be ....... + More
- 2020 (12) TMI 1138 - MADRAS HIGH COURT
Maintainability of petition - availability of alternative remedy of appeal - Petitioner did not prefer any such appeal before that Appellate Authority, but has instead filed Writ Petition - HELD THAT:- Hon'ble Supreme Court of India in ASSISTANT COLLECTOR OF CENTRAL EXCISE, CHANDAN NAGAR VERSUS DUNLOP INDIA LIMITED AND OTHER [1984 (11) TMI 63 - SUPREME COURT] has succinctly explained the legal position relating to the exercise of discretionary powers under writ jurisdiction where it was held that It is only where statutory remedies are entirely ill-suited to meet the demands of extraordinary situations as for instance where the very vires of the statute is in question or where private or public wrongs are so inextricably mixed up and the prevention of public injury and the vindication of public justice require it that recourse may be ....... + More
- 2020 (12) TMI 1099 - GUJARAT HIGH COURT
Principles of Natural Justice - permission to re-export of goods - Nutrition Supplements - grievance of appellant is that till this date, the appeal has not been taken up for hearing despite repeated request for the same - HELD THAT:- As statutory appeal has already been filed by the writ applicant against the final order of confiscation passed by the adjudicating authority, the request to reexport the goods also should be made before the appellate authority. This writ application is disposed off with a direction to the respondent No.5 to take up the appeal preferred by the writ applicant at the earliest and decide the same in accordance with law - Mr. Kapoor, the learned counsel is permitted to prefer an appropriate application before the appellate authority with a prayer to reexport the goods, as prayed for, in this writ application
- 2020 (12) TMI 1092 - CESTAT NEW DELHI
Valuation of imported goods - The Commissioner (Appeals) set aside the order of enhancement in value - polyester knitted fabric of different weights and colours - enhancement of assessable value, on the basis of contemporaneous imports data - HELD THAT:- In the present case, the proper officer doubted the truth or accuracy of the value declared by the importer for the reason that contemporaneous data had a significantly higher value. It was open to the importers to require the proper officer to intimate the grounds in writing for doubting the truth or accuracy of the value declared by them and seek a reasonable opportunity of being heard, but they did not do so. On the other hand, the importers submitted in writing that though they had declared the value of the imported goods at 1.20 USD per kg., but on being shown contemporaneous data, t....... + More
- 2020 (12) TMI 966 - BOMBAY HIGH COURT
Unconditional release of the detained silk fabric and carpets covered under various shipping bills - export consignments of the petitioners kept on hold - prohibited goods or not - HELD THAT:- Clearance of export goods are dealt with in sections 50 and 51 of the Customs Act, 1962. Once the exportable goods are entered in the customs automated system by generating shipping bill in terms of section 50, the proper officer is required to clear the goods under section 51. As per sub-section (1) of section 51, where the proper officer is satisfied that any goods entered for export are not prohibited goods and the exporter has paid the duty if any assessed thereon and any charges payable under the Customs Act, 1962, the proper officer may make an order permitting clearance and loading of the goods for exportation - If there is no seizure of the ....... + More
- 2020 (12) TMI 965 - BOMBAY HIGH COURT
Principles of Natural Justice - grievance of the petitioner is that though two dates of hearing were granted by the adjudicating authority, no hearing has taken place till date - import of peas - HELD THAT:- Since show-cause notice has been issued under section 124 of the Customs Act, 1962 to which petitioner has submitted reply, we are of the view that it would meet the ends of justice if the adjudicating authority adjudicates the matter in accordance with law and passes the order in original expeditiously. Let the adjudicating authority pass a speaking order of adjudication after hearing the petitioner and upon independent application of mind considering all aspects - Petition allowed by way of remand.
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