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Showing 41 to 60 of 29448 Records

  • 2018 (5) TMI 927

    Smuggling - Gold - case of appellant is that Revenue has miserably failed to prove that the said gold articles were given by Shri Sriramdasu Rosa Prasad Rao to Raparthi Durga Rao - Held that - Shri Raparthi Durga Rao has specifically in his statement recorded that he was given ₹ 4,500/- for booking the flight tickets and was promised Rs l0,000/- for delivering the contraband goods in Visakhapatnam outside the Airport and he also identified ....... + More

  • 2018 (5) TMI 926

    Rectification of mistake application - the amounts of demurrage charges and HSSC are wrongly mentioned - Held that - there is a typographical error in the Final Order dated 30.8.2017, the amounts of demurrage charges and HSSC are wrongly mentioned - the mistakes are rectified - ROM application allowed........ + More

  • 2018 (5) TMI 895

    Refund claim - finalisation of provisional assessments - unjust enrichment - Held that - Larger Bench of the Tribunal in the case of Hindustan Zinc Limited 2009 (2) TMI 100 - CESTAT AHMEDABAD held that the doctrine of unjust enrichment will not apply to the provisional assessment ordered prior to 13.07.2006 and any refund arising out of such provisional assessment being finalised subsequently, has to be refunded to the importers - refund allowed ....... + More

  • 2018 (5) TMI 894

    Classification of imported goods - import of certain equipments for the purpose of testing telecommunication networks - classified under CETH 90308990 or under CETH 90304000 - whether the items under import are specially designed testing equipments for telecommunications? - Held that - such testing tools are Capable of use for telecommunications as well as other applications such as LAN Network. LAN Network is essentially a system of inter-commun....... + More

  • 2018 (5) TMI 893

    Revocation of CHA License - forfeiture of security deposit - violations of Regulation 11(a), (b) and (d) of the CBLR - Held that - for violation of CBLR, 2013 which stands established during the enquiry proceedings, the revocation of the Customs Broker Licence is too harsh a punishment and hence, revocation is set aside - the forfeiture of the security deposit as well as penalty of ₹ 50,000/- imposed by the adjudicating authority upheld - a....... + More

  • 2018 (5) TMI 892

    Redemption fine - Smuggling - fake currency - case of appellant is that they had no mens rea and has no knowledge of the fact that the carton contained fake currency - Held that - the brother of the appellant who was driving the vehicle at the relevant time was exonerated by the Criminal Court and there is a clear-cut finding of the Court in favor the brother of the appellant that he did not have any knowledge of the contents of the carton, the p....... + More

  • 2018 (5) TMI 846

    Valuation - rejection of declared value - assorted frames (plastic optical frames) and sunglasses - Held that - the market enquiry report submitted by the Department clearly shows that the subject goods were substandard, outdated and were of inferior quality - the approximate sale price submitted by the traders/ shopkeepers with regard to the disputed goods was also disputed by the appellant. The Department has also not brought on any evidence to....... + More

  • 2018 (5) TMI 845

    Penalty - smuggling - illegal imports - mis-declaration of goods - Held that - From the facts of the case, as uncovered by the DRI investigation, it is evident that Shri PK Ralli had colluded with Shri BK Goyal in arranging the import and smuggling of goods in the name of fictitious firm M/s Mehak Overseas - penalty upheld - appeal dismissed - decided against appellant........ + More

  • 2018 (5) TMI 844

    Penalty u/s 114 of CA - Smuggling of prohibited goods - Red Sanders - Held that - excepting the job profile i.e. booking of airlines at negotiated price and receiving of E-mails from the concerned persons, the appellant did not state anything with regard to his knowledge of exportation of prohibited Red Sanders - it is not the case of Revenue that the appellant was either involved in smuggling of the prohibited goods, or encouraged and supported ....... + More

  • 2018 (5) TMI 843

    Maintainability of appeal - interference with order which has already been sustained by the Tribunal - Held that - we cannot interfere in the order which has already been sustained by the Tribunal, especially when the High Court upholds the Tribunal order. Present appeal is nothing but an example of misuse of the judicial process - appeal dismissed........ + More

  • 2018 (5) TMI 842

    Maintainability of appeal - time limitation - Condonation of delay in filing appeal - Held that - the Hon ble Supreme Court in the case of Singh Enterprises vs. Commissioner of C.Ex. Jamshedpur 2007 (12) TMI 11 - SUPREME COURT OF INDIA observed that the Commissioner (Appeals) has power to condone the delay within the period of 60 30 90 days. The Commissioner (Appeals) has no power to condone the delay beyond the period of 90 days - In the instant....... + More

  • 2018 (5) TMI 841

    Revocation of CHA License - forfeiture of security deposit - case of appellant-CHA is that proceedings initiated by the SCN dated 23/08/2017 was time barred for violation of Regulation 20 of CBLR, 2013 - Held that - Regulation 20 has prescribed the time limit of 90 days for issue of SCN to the Custom Broker for taking as any disciplinary action against the Custom Broker. - In the present case the alleged offence has been taken cognizance of by th....... + More

  • 2018 (5) TMI 840

    Drawback claim as per Section 129A of the Customs Act, 1962 - Jurisdiction of Tribunals to decide such claims - Held that - the jurisdiction of the Tribunal is specifically barred under Section 129A to entertain such claims - Tribunal does not have jurisdiction and on such issues, only the Revisionary Authority has the power to decide the drawback claims - appeal dismissed being not maintainable........ + More

  • 2018 (5) TMI 793

    Misdeclaration of imported goods - goods which were fully fitted air-conditioner, but declared as part of air-conditioner - whether the decision of the sanctioning authority can be interfered by some external agency and owing to the pressure of the external agency, the sanction order without any new material could be issued? - Held that - power of review is possible only when there is a provision explicitly under law. As far as the order accordin....... + More

  • 2018 (5) TMI 792

    Provisional release of goods - Section 110A of the Customs Act - Held that - Upon compliance of the twin conditions, in accordance with the stipulations of the respondent Department, the goods shall be released provisionally within a period of one week from the date, on which, the petitioner complies with the above twin conditions - Since the goods have been detained and since the DRI has taken up the case for investigation, it goes without sayin....... + More

  • 2018 (5) TMI 791

    Smuggling - Absolute confiscation of red sanders - illegal export - confiscation of pin insulators used to conceal the red sander wood for illegal export, with imposition of redemption fine - confiscation of Indian currency being the sale proceeds of the contraband goods - imposition of penalties. - Held that - The DRI has carried out elaborate investigation into the working of the entire syndicate comprising of Sh. A. T. Maideen, Sh. C. Sekhar a....... + More

  • 2018 (5) TMI 732

    Confiscation of goods - penalty - diversion of imported goods - violation of import conditions - plea of the appellant is that the re-export could not take place because the permission to re-export the goods was given late on 10.03.2012 and there has been no illegality committed by the appellant - Held that - the appellant had imported the impugned goods and had signed a re-export bond to reexport the goods within six months but the same was not ....... + More

  • 2018 (5) TMI 731

    Revocation of CHA license - forfeiture of security deposit - it was alleged that the appellant misdeclared goods in terms of description as well as undervaluation - Held that - During the interrogation of Shri Rajendra, alias Raju, it stands admitted in the statements that he had carried out forgery of the import invoices using his computer and using such forged invoices, misdeclared the import goods in the bills of entry filed in terms of both v....... + More

  • 2018 (5) TMI 689

    Mis-declaration of goods - allegation of import of Nylon Flocked Member Tricot Fabrics in the guise of lining material - petitioner complains that though it is ready and willing to pay all applicable dues, the consignments are not allowed to be cleared nor are respondent nos. 1 to 3 issuing the detention certificate - Held that - The instant petition is pre-mature because the goods have not been allowed to be completely tested and examined. The f....... + More

  • 2018 (5) TMI 688

    Duty Drawback alongwith interest - failure on the part of Revenue to provide necessary documents - Held that - the export made by the petitioner has not been denied. In fact, in the counter affidavit filed by the respondent in this writ petition, it has been candidly admitted that the question of export has never been disputed by the Department. In such a situation, it has to be seen as to whether the respondent was justified in rejecting the pet....... + More

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