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Showing 61 to 80 of 30256 Records

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  • 2018 (10) TMI 228

    Claim of damage for loss of job and mental disturbance due to Customs Investigation Proceedings - Company secretary being CFO - Validity of statement made in quasi-judicial proceedings by the MD of the company against the CFO - the Plaintiff alleges a tort of malicious implication, which has no basis. The defendant alleges that the Plaintiff alleges malicious prosecution, the preconditions of which are not satisfied. Obviously, the tort is not we....... + More


  • 2018 (10) TMI 227

    Confiscation - redemption fine - export of misdeclared goods - Raw Cashew Nuts - Held that - After noticing the fact that there were two contradictory reports, the adjudicating authority obtained a third report from another authority. All this this would require appreciation of impugned order in the context of the evidence before it. These are issues which are best agitated and resolved before the Appellate Authority under the Act - there is no r....... + More


  • 2018 (10) TMI 226

    Prohibition on operation of the petitioner as CHA - case of petitioner is that the respondent is not entitled to pass the impugned prohibition order without affording an opportunity of hearing to the petitioner by putting them on notice - violation of principles of natural justice - Regulation of 23 of Customs Broker Licensing Regulation, 2013. - Held that - Perusal of the said Regulation 23, no doubt, though indicate that no such notice was cont....... + More


  • 2018 (10) TMI 225

    Maintainability of petition - alternative statutory remedy of appeal - fulfillment of conditions and the obligations for export stipulated in the bond - appeallable order under Section 128 of the Customs Act, 1962. Section 128 of the said Act. - Held that - Initially, the writ petitioner has to exhaust the remedies provided under the Act. No writ petition can be entertained before exhausting the remedies provided under the Act, other than under e....... + More


  • 2018 (10) TMI 224

    Classification of import goods - SYNVISC HYLAN G-F 20 medical device in sterile solution form for treatment of Osteoarthritis - Importer claimed classification of these as medical devices under Customs Tariff No. 90214090 and claimed the benefit of exemption notification No. 21/2002 (S.No. 370) and cleared the goods at nil rate of duty as applicable - demand of differential duty - extended period of limitation - penalty u/s 114A. - Whether SYNVIS....... + More


  • 2018 (10) TMI 223

    Valuation of export goods - iron ore fines and lumps - under-valuation - rejection of declared export value as per Rule 8 of the Customs Valuation (determination of value of export goods) Rules, 2007 - determination of the value under Rule 6, ignoring Rule 4. - Held that - As far as the question of rejection of transaction values is concerned, we find that Rule 8 of the Customs Valuation (determination of value of export goods) Rules, 2007 clearl....... + More


  • 2018 (10) TMI 222

    Detention of person under COFEPOSA Act - Illegal custody - recording of statement is voluntary or not - application for direction to the mobile companies to place on record the tower location of the telephones of DRI officials on the night of 01.09.2016. - Held that - In the instant case, accused has prayed that CDRs and tower locations of the accused as well as DRI officials are very necessary to prove that he was illegally detained in the custo....... + More


  • 2018 (10) TMI 174

    Duty Free Import Authorizations (DFIA) Scheme - Restriction on duty free import of Bearings - benefit of customs notification No.98/2009-cus dated 11.09.2009 - restriction placed on the ground that the imported goods are not covered by the DFIA and that the imported goods must be actually used in the manufacture of export goods. - On 2.8.2013, Circular No.3 (RE 2013) / 2009-14 was issued with the approval of respondent No.2, laying emphasis on pa....... + More


  • 2018 (10) TMI 173

    Offences punishable under Sections 132 and 135 of the Customs Act, 1962 - Pre-charge/post-charge evidence for prosecution - acts of commission or omission relating to the period of August, 1994. - Held that - A criminal case arising out of a complaint, though lodged by a public servant, given the nature of accusations levelled therein with reference to the provisions of Customs Act, 1962 requires to be tried as a case instituted otherwise than on....... + More


  • 2018 (10) TMI 172

    Served From India Scheme - It is the contention of the petitioner that such scrips obtained by the Indian Service Providers under the SFIS scheme could be used for import of any capital goods, spares, professional equipment, office equipment, office furniture and consumables - Jurisdiction. - Held that - The show cause notice has been issued in the year 2014, the Policy Interpretation Committee under the Chairmanship of Director General of Foreig....... + More


  • 2018 (10) TMI 171

    Re-classification of goods - goods declared as rough marbles reclassifiable as rough lime stone blocks - revaluation - denial of cross-examination - principles of natural justice - Held that - It is seen that appellant had sought cross-examination of the author of the report of the Geological Survey of India which was denied. Compounding the denial, the adjudicating authority, instead of either accepting or rejecting the said request, placed reli....... + More


  • 2018 (10) TMI 117

    Supplies made to SEZ - fulfillment of Export obligation when import was made against Advance Authorisation scheme - Minutes of meetings / orders dated 1st August, 2017 and 6th December, 2017 of the Policy Relaxation Committee in the office of the Dir....... + More


  • 2018 (10) TMI 116

    Duty Free Import Authorisation Scheme (DFIA) - Application for second extension of validity of the Duty Free Import Authorisation - rejection on the ground that the petitioner was unable to establish a case of genuine hardship - Held that - As is apparent from the plain language of the Paragraph 2.58 of the FTP, the DGFT is empowered to grant exemption, relaxation or relief from the provisions of FTP or any procedure if he so deems fit. However, ....... + More


  • 2018 (10) TMI 115

    Detention of goods - mis-declaration of the value of the cargo - ownership of the Cargo - whether the conditions imposed in the order dated 19.01.2018, for provisional release are fair and reasonable or is it onerous and unreasonable? - Held that - Undoubtedly, there is room for exercise of discretion while considering an application for provisional release exercising powers under Section 110A of the Act. However, such exercise cannot be unguided....... + More


  • 2018 (10) TMI 114

    Maintainability of petition - petitioner association is registered under the Societies Registration Act and importers of vegetable seeds are its members - Classification of goods - coriander seeds and chilly seeds imported by the members of the petitioner association. - Held that - There is no reason to entertain the present writ petition for several reasons. The petitioner association has not filed list of its members but it appears that some of....... + More


  • 2018 (10) TMI 113

    Valuation of imported goods - Viscose Filament Yarn (VFY) - under-invoicing by misdeclaring the value - rejection of declared value - enhancement of value - allegation is that the appellants have misdeclared the Viscose Filament Yarn imported by them and also undervalued the said goods and evaded Customs Duty. - Held that - It is seen that for the two containers for which the Bill of Entry No. 524213 dated 26.08.2003 was filed, there was no misde....... + More


  • 2018 (10) TMI 112

    Valuation of imported goods - related party transaction - rejection of declared value - enhancement of value based on NIDB data - Royalty on sales. - Held that - The Commissioner (Appeal) has not given any categorical finding as to how the relationship had influenced the transaction value especially when it is on record by way of affidavit that the LTA agreement of 2005 and 2013 have not changed. The pattern of sale transaction the terms and cond....... + More


  • 2018 (10) TMI 111

    Classification of imported goods - stainless steel melting scrap grade 304 - whether the goods classified under heading 7204 2190 or under heading 7219 9090 of the First Schedule to the Central Excise Tariff Act, 1975? - Anti-dumping duty - Valuation - Principles of natural justice. - Held that - The order of the original authority has, while recording that the show cause notice was waived, gone on to classify the goods under a different heading ....... + More


  • 2018 (10) TMI 110

    Re-export of Confiscated goods - Redemption fine for the purpose of re-export of goods - penalty - import of prohibited goods without BIS Certification - case of Revenue is that the appellant imported the prohibited goods without any BIS certification which was rightly confiscated - non-compliance of the provisions of Foreign Trade Policy read with Section 3(3) of the Foreign Trade (Development and Regulation) Act, 1992. - Held that - Admittedly ....... + More


  • 2018 (10) TMI 109

    Misdeclaration of imported goods - import on High Sea Sales basis - it was found that the consignment contained seconds/defective/CRGO sheets/strips - enhancement of value - confiscation - penalty - Held that - The appellant had admittedly imported the goods on High Sea Sale basis and has filed a declaration based upon the documents issued by the foreign supplier. It is the appellant only, who made a request for first check as also for mutilation....... + More


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