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Showing 41 to 60 of 29908 Records

  • 2018 (8) TMI 428

    Import of restricted item - old and used tyres - Confiscation - enhancement of value - Held that - The import was required to be made with a license which could not be produced by the appellant before the Customs Authorities - Inasmuch as, the appellant has admittedly not produced required license, confiscation of goods and imposition of penalty is upheld. - Undervaluation - Held that - Since the invoice has not been rebutted by producing any evi....... + More


  • 2018 (8) TMI 427

    Penalty u/s 112 of CA - restriction imposed by N/N. 64(RE-08)/04/09 dated 24/11/2008 on the imported consignment of S S Seamless Tube imported by the appellant-importer - Held that - The issue is of import of the S S Seamless Tubes during the intervening period when the import restriction was imposed on their import which was subsequently lifted by issue of another Notification - also the Bills of Entry has been filed in this case for warehousing....... + More


  • 2018 (8) TMI 373

    Refund of duty paid under protest - Doctrine of promissory estoppel - rejection on the grounds that the Bill of Entry was filed on 1.5.2008 and duty paid under protest on 7.5.2008, whereas the N/N. 64/2008-Cus. was issued on 09.05.2008 and further the said Bill of Entry was not reassessed - N/N. 64/2008-Cus. - Held that - In the instant case, the Bill of Entry was admittedly filed by the respondent only on 1.5.2008. Applying the provisions of Sec....... + More


  • 2018 (8) TMI 372

    Revocation of CHA license of CHA-Firm - application for CHA License was made with delay - it was alleged that the the impugned order does not deal with the arguments made in the enquiry report - principles of Natural Justice. - Held that - There is merit in the enquiry report and the impugned order does not deal with the arguments made in the enquiry report. Moreover, the Ld. Counsel pointed that out of 4 partners of the firm, 3 had passed all th....... + More


  • 2018 (8) TMI 371

    Valuation of imported goods - it was alleged that appellant declared the price of the imported goods which is below the minimum import price fixed by DGFT for import of such goods - enhancement of value - Revenue has enhanced the value only on the basis of minimum import price - violation of condition of Foreign Trade Policy - N/N. 38/2015-2020 dated 5.2.2016. - Whether DGFT has power to issue notification under Section 3 of FT(DR) Act, 1992 for ....... + More


  • 2018 (8) TMI 370

    Liability of duty - it was held that appellant were not entitled to receive duty free bunker as the vessel at the material time was on coastal run from Sikka to Hazira port - Held that - The Tribunal in the case of Jaisu shipping co. Pvt. Ltd. 2007 (2) TMI 569 - CESTAT, AHMEDABAD held that Status as vessel, whether coastal or foreign run, on is not relevant at the time when the duty free goods are received. The only requirement is that the duty f....... + More


  • 2018 (8) TMI 369

    Penalties - Detention of goods with vehicle - carrying of scraps - carrying of two consignment notes - detention of truck on the ground that these goods were of the foreign origin - Held that - The Adjudication Order suffers from inherent deficiency - It is difficult to understand that on what grounds, the Adjudicating Authority has arrived at the conclusion that the goods are of Bangladesh Origin whereas the report sent by their own Asstt. Commi....... + More


  • 2018 (8) TMI 368

    Safeguard duty - Section 8C of the Customs Tariff Act, 1975 - Import of Carbon black - Revenue is of the view that these goods are not exempt from safeguard duty in terms of Section 8C of the Customs Tariff Act, 1975, therefore, these imported goods were subject to the proceedings for recovery of safeguard duty - Held that - Issue is squarely covered by the decision in the case of Balkrishna Industries Ltd. 2015 (12) TMI 1390 - BOMBAY HIGH COURT ....... + More


  • 2018 (8) TMI 367

    Refund of customs duty paid in excess - Board Circular dated 10.11.2008 - rejection of refund on the ground that the assessment had become final, there being no challenge to such assessment - Held that - On an identical issue in the case of Sameera Trading Company 2010 (5) TMI 518 - CESTAT, BANGALORE , it was held that The excess duty claimed by the respondents considering the FOB price as cum-duty price is in accordance with law and the original....... + More


  • 2018 (8) TMI 366

    Refund of customs duty paid in excess - Board Circular dated 10.11.2008 - rejection of refund on the ground that the assessment had become final, there being no challenge to such assessment - Held that - On an identical issue in the case of Sameera Trading Company 2010 (5) TMI 518 - CESTAT, BANGALORE , it was held that The excess duty claimed by the respondents considering the FOB price as cum-duty price is in accordance with law and the original....... + More


  • 2018 (8) TMI 338

    Jurisdiction - power of DRI to issue SCN - Revenue s grievance is that the CESTAT remanded the issues for reconsideration by the concerned Commissioner in view of the previous judgment of this Court in Mangli Impex Limited v. Union of India 2016 (5) TMI 225 - DELHI HIGH COURT - Held that - Following the order in Forech India 2017 (12) TMI 984 - DELHI HIGH COURT , this appeals are allowed and the CESTAT would independently apply its mind to the qu....... + More


  • 2018 (8) TMI 337

    Validity of order passed by the Settlement Commission - Section 127B, sub-section (1) proviso (a) of CA - The conclusion of the Settlement Commission is that, the petitioner/applicant has failed to satisfy it that he has complied with the requirement of proviso (a) by producing a Show Cause Notice or referring to it at least in his application. - Held that - It is entirely for the petitioner to seek refund, but if he seeks it and the monies are l....... + More


  • 2018 (8) TMI 336

    SEZ Unit - Jurisdiction of Commissioner of Customs (Appeals), NCH, Mumbai - rejection of refund claim - duty paid under protest - refund claim returned on the ground that differential duty was paid vide challan raised at Vishakhapatnam and instructed the appellant to file refund claim before the appropriate authority of SEZ, Chippada and not in the NCH, Mumbai. - Held that - The Board circular dated 03.02.1996 is applicable to the appellant since....... + More


  • 2018 (8) TMI 335

    Recall of Order - respondent directed to release the bank guarantee given by the appellant/applicant, at the stay stage - Held that - We are satisfied that against similar order (pari materia) Revenue preferred appeal before Hon ble Delhi High Court in Arif Khichi and Others 2018 (6) TMI 23 - DELHI HIGH COURT , and the Hon ble Delhi High Court has criticised the disposal of appeal by this Tribunal by way of remand, awaiting the final outcome in t....... + More


  • 2018 (8) TMI 334

    Rejection of an amount of the customs duty paid in excess - rejection of refund on the ground that the assessment had become final, there being no challenge to such assessment - Held that - There is no dispute as to the fact that filing of the shipping bill, discharge of the customs duty appellant herein and also question of considering the FOB as cum duty value - Identical issue decided in the case of Sameera Trading Company 2010 (5) TMI 518 - C....... + More


  • 2018 (8) TMI 333

    Refund claim - relevant date - Whether the date of issue of the order or the date of receipt of the order by the appellant should be considered for reckoning the date by which refund claim has to be filed? - Held that - The law has been laid down by the Hon ble Apex Court in the case of M.M. Rubber Co. 1991 (9) TMI 71 - SUPREME COURT OF INDIA , where it was held that the date to be reckoned in such cases starts from the date of the order was comm....... + More


  • 2018 (8) TMI 291

    Safeguard duty - N/N. 4/2012-Cus (SG) dt. 05.10.2012 - imported Carbon Black N 330 - Held that - Appeals admitted - Proceedings in pursuance to the impugned order shall remain stayed until further orders........ + More


  • 2018 (8) TMI 290

    Valuation - re-determination of value by the Original Authority - mutuality of interest - Held that - Issue notice on civil appeal as well as on application for stay........ + More


  • 2018 (8) TMI 257

    Provisional release of the seized goods - Section 110A of the Customs Act, 1962 - Jurisdiction - action of the Commissioner granting the provisional release, whether valid or not? - Held that - From the perusal of the provision of Section 110A and Circular No. 35/2017, it is quite evident that in case of provisional release of the seized goods is to be decided by the adjudicating authority who is competent to decide the case as per show cause not....... + More


  • 2018 (8) TMI 256

    Principles of Natural Justice - appellant did not appear for the hearing nor was he represented by any counsel - Held that - It is seen that this appellant was not represented even during the early hearings on 5.6.2018, 10.4.2018 and 07.03.2018. The only obvious inference that can be drawn is that the said appellant is not interested in pursuing the appeal - appeal was dismissed for non-prosecution. - Penalty u/s 114 (i) of the Customs Act on CHA....... + More


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