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Customs - Case Laws

Showing 61 to 80 of 29908 Records

  • 2018 (8) TMI 188

    Jurisdiction - power of the Development Commissioner appointed under Section 11 of the Special Economic Zones Act, 2005 to pass an order imposing penalty under Section 11 (2) of the F.T. Act - Penalty - submission of the petitioner being that the alleged violation did not have any concern with or violate the F.T. Act or the SEZ Act - Section 21 of the SEZ Act read with the F.T. Act. - Held that - The self certification/declaration, the procedure ....... + More


  • 2018 (8) TMI 187

    Jurisdiction - power to issue SCN - adjudication of SCN issued to the petitioner by the Commissioner of Customs of various states - N/N. 60 of 2015-cus (NT) dated 04.06.2015 - Held that - N/N. 60 of 2015-cus (NT) dated 04.06.2015 states that in exercise of the powers conferred by clause (a) of Section 152 of the Customs Act, 1962 (52 of 1962), the Central Government has given directions that the powers of CBEC, under Sections 4 and 5 of the said ....... + More


  • 2018 (8) TMI 186

    Smuggling - import of contraband items - unclaimed goods - though the said goods landed in India, none came forwarded to claim the said goods - investigation revealed that, the goods so seized were consigned to accused no.1 purporting to be under the T.R. facility and as such he was directed to remain present before the Superintendent of Customs , C.I.U., M & P Wing, Bombay with all the relevant papers and documents relating to the consignmen....... + More


  • 2018 (8) TMI 185

    Classification of goods - Bitumen - Held that - The two test reports namely, that of the Deputy Chief Chemist and of the Central Revenue Control Laboratory being in conflict with each other, will not suffice for deciding upon the classification. However, the primacy accorded to certain reports of M/s Geochem Laboratories Pvt Ltd as well as that of the National Iranian Oil Refining Company which are neither authenticated nor certified for expertis....... + More


  • 2018 (8) TMI 184

    Double benefit of DFIA Scheme availed - N/N. 40/2006-Cus denied - certificate regarding use of goods not produced - Held that - The identical issue, in the appellant s own case, has been decided against them by this Tribunal in the case of M/S SAURASHTRA CEMENT LIMITED VERSUS C.C. JAMNAGAR (PREV.) 2018 (6) TMI 1166 - CESTAT AHMEDABAD , where it was held that The Notification prescribes various condition unlike in the Notification 13/1997-Cus. As ....... + More


  • 2018 (8) TMI 183

    Valuation of imported goods - Aluminium Waste and Scrap - Rejection of declared value on the basis of a Circular issued by the Directorate General of Valuation being Circular LR No. 14/2005 dated 16.12.2005 - Held that - In an earlier set of appeals of M/s Sanjivani Non Ferrous Trading Pvt. Ltd. 2017 (3) TMI 359 - CESTAT ALLAHABAD , the Tribunal has considered the identical issue, where it was held that The assessable value has to be arrived at o....... + More


  • 2018 (8) TMI 112

    Quantum of penalty - Forgery of large number of documents - Clearance of goods on the basis of false documents - Whether given the concurrent findings and the circumstances established, the imposition of a higher penalty on the appellant was justified? - Held that - This Court is of the opinion that the imposition of different amounts as penalties upon the appellant on the one hand and the other two employees on the other, in the peculiar facts o....... + More


  • 2018 (8) TMI 111

    Refund of Differential Duty - quantification of duty on the basis of on shore receipt quantity and not on the basis of quantity mentioned in the bills of lading - rejection of refund on the ground of time limitation - whether refund claim filed by the appellant is governed by Section 27 of the Customs Act, 1962 and consequently it is time-barred or otherwise? - Held that - Though the amount of refund claim is related to duty paid and the said amo....... + More


  • 2018 (8) TMI 110

    Renewal of CHA License - Regulation 9(2) of Customs Brokers Licensing Regulation, 2013 - case of Revenue is that for seeking renewal of the license, Regulation 5 of CBLR only is applicable - revocation of License - Held that - There has been negligence on part of the custom broker in conducting KYC of the EIC holder and he has failed to verify the functioning at the given address of the importer. Thereby, the contravention of Regulation (n) of CB....... + More


  • 2018 (8) TMI 109

    Penalties u/s 112(a) and 114AA of the Customs Act, 1962 - it was alleged that appellants have concealed the facts regarding actual weighment and providing of correct description of the imported goods from the Customs department - Held that - Sections 112(a) and 114AA of the Act provides for imposition of penalty for improper importation of goods and use of false and incorrect material respectively. - Sections 112(a) of CA - Held that - In the ins....... + More


  • 2018 (8) TMI 49

    Entitlement to Demurrage charges - effect of subsequent development i.e. clarification dated 14th May, 1996 - Held that - No mala fide intent or any extraneous reasons/ grounds can be attributed to the Revenue in detaining and refusing to clear the goods of the importer(s). Rather, the actions of the Revenue were prompted by what we consider to be a possible understanding of the provisions of the Notification in force i.e. Notification No.104/95 ....... + More


  • 2018 (8) TMI 48

    Suspension of CHA License - Jurisdiction to order suspension - power of Commissioner to order suspension of a licence - power was exercised only after the receipt of the offence report dated 27.02.2018and there was no immediate action - Regulation 19(1) of the CBLR - Held that - When a licence is suspended under Regulation 19(1) of the CBLR, the Principal Commissioner or Commissioner of Customs shall within fifteen days from the date of suspensio....... + More


  • 2018 (8) TMI 47

    Classification of imported goods - Probat Roasting Unit - appellant classified the goods under 85167990 claiming benefit of exemption under S.No. 252 (A), S.No. 2 of list 32 (A) of Customs N/N. 21/2002 - Department has denied the classification and exemption thereby and classified the coffee roasting machine under CTH 84193100. - Whether the goods will be classified under CTH 85167990 or under CTH 84193100? - Held that - What is important is to s....... + More


  • 2018 (8) TMI 46

    Refund claim - whether the appellant is able to prove the hurdle of unjust enrichment has been passed on or not? - Held that - As against clear evidence from the Chartered Accountant, Revenue has not adduced contrary evidence to show that appellant herein had passed on the incidence of duty. In the absence of any contrary evidence, it is to be held that the Chartered Accountant s Certificate as produced by appellant needs to be accepted. - Hon bl....... + More


  • 2018 (8) TMI 45

    Classification of imported software - whether the impugned software is IT software or a software tailor-made to a particular machine and as to whether the software is eligible for exemption under Notification No. 7/2007? - Held that - On going through the series of letters in a short span it appears that the appellant s contentions are justified as there are no other justifiable reasons which make the appellants change their stand overnight on th....... + More


  • 2018 (8) TMI 44

    Mis-declaration of imported goods - Confiscation - redemption fine - penalty - Held that - The charge of mis-declaration is sustainable as the Appellant could not show any evidence that they had instructed/ informed courier about licence fee amount to be included in assessable value - the goods has been rightly confiscated - quantum of redemption fine and penalty reduced - appeal allowed in part........ + More


  • 2018 (8) TMI 43

    Mis-declaration of imported goods - Confiscation - redemption fine - penalty - Held that - It was the responsibility of the Appellant importer to inform the exporter and the courier to mention correct details in the documents. Further the Bill of Entry could not have been filed without intimating the Appellant. The charges of mis-declaration are thus sustainable as the Appellant did not adduce any evidence that they had instructed/ informed couri....... + More


  • 2018 (8) TMI 42

    Mis-declaration of imported goods - Confiscation - redemption fine - penalty - Held that - The Appellant has not adduced any evidence that the courier was not authorised by them to file Bill of Entry or they had intimated him to file Bill of Entry after including the licence fee - It was the responsibility of the Appellant importer to inform the exporter and the courier to mention correct details in the documents. Further the Bill of Entry could ....... + More


  • 2018 (8) TMI 41

    Scope of SCN - Valuation of imported goods - related party transaction - deductive method - rule 3(3)(b) of the Customs Valuation Rules, 2007 - rejection of transaction value - Held that - The Commissioner (Appeals) instead of going into this issue where the value was determined under Rule 3(3)(b) came to the conclusion that the transaction value should not have been rejected under Rule 3(3)(a) - the Commissioner (Appeals) has gone beyond the sco....... + More


  • 2018 (8) TMI 40

    Amendment of Shipping bills before export of goods - valuation of goods - Confiscation - redemption fine - penalty - Held that - The goods were allowed to be exported after allowing the amendment to the documents presented and the respondent has already received the total foreign inward remittance and, therefore, there was no case of confiscation of said goods and imposition of fine and penalty. - The charge of overvaluation is presumptive in nat....... + More


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