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Customs - Case Laws

Showing 61 to 80 of 29452 Records

  • 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


  • 2018 (5) TMI 687

    Mis-declaration of imported goods - allegation in the present case is that the appellant has declared the imported goods as Alloy Steel Melting Scrap . But amidst the declared melting scrap, the examination by Customs Officers revealed that Grinding Media Balls were found which were new and unused - Held that - for purposes of assessment of imported goods, the examination of goods at the port in India is more relevant. Hence, we are inclined to g....... + More


  • 2018 (5) TMI 686

    Mis-declaration of imported goods - confiscation - Held that - extra items have been found including adult jacket Versace brand. In particular, it is evident that the branded goods bearing the brand name Versace stand imported in the consignment which has not been declared at all - there has been mis-declaration on the part of the importer and hence, confiscation of the imported goods under Section 111(l) is upheld. - Valuation of imported goods ....... + More


  • 2018 (5) TMI 685

    Import of crude Palm oil at concessional rate of duty - Proof of manufacture of laundry soap - Principles of natural justice - directions given to cross-examine the said Shri Rajeev Singhal of M/s. Mega Sales - Held that - there is failure on the part of the Ld.Commissioner to exercise jurisdiction vested in him for ensuring the attendance of witnesses. As Mr.Raveev Sighal was the witness of Revenue, it was the duty of Revenue to produce him for ....... + More


  • 2018 (5) TMI 684

    Valuation - enhancement of value - import of light melting steel scrap turning - reliability on the report of Chartered Engineer - Whether in the facts and circumstances of the case, the opinion of the chartered engineer, who is not a metallurgical engineer, should not be relied upon and value can not be enhanced on that basis and the appeals of the appellants allowed, as held by the Member (Judicial)? - difference of opinion - majority order. - ....... + More


  • 2018 (5) TMI 683

    Mis-declaration of imported goods - four consignments of Lead Ore cleared by the appellant on payment of customs duty - The department has made out the case of mis-declaration and claimed that the seized goods are Lead concentrate - Held that - the definition mentioned in the Wikipedia is not a reliable source. - The Lead Ores are different types, namely, Galena, Cerussite, Anglesite. In the SCN, it is mentioned that the percentage of Lead in Gal....... + More


  • 2018 (5) TMI 682

    Valuation - software - whether or not value of the software is liable to be included in the assessable value of equipment imported by the appellant? - Held that - In the case of Vodafone Essar Gujarat Ltd 2008 (10) TMI 173 - CESTAT, MUMBAI , the Bench held that software meant for telecommunication equipment is classifiable under Chapter Heading No 85.24 and the value of such software cannot be included in the value of hardware. - In the case in h....... + More


  • 2018 (5) TMI 681

    100% EOU - time limitation - warehousing of goods - warehouse period was renewed upto 16.02.1991 and the SCN was issued on 29.06.1995 i.e. after approximately 41/2 years - The objection of the Revenue is that no period of limitation could be made applicable to warehoused goods - Held that - even though the appellant had imported duty free capital goods and installed in their factory premises but failed to commence commercial production making use....... + More


  • 2018 (5) TMI 620

    Claim of Duty Drawback on supplies from DTA to EOU - deemed export drawback - supplier being claim cenvat credit, the method / route for claiming duty drawback - via fixation of Brand Rate - or via All Industry Rate of Duty Drawback - The petitioner is insisting that it is entitled to claim the duty drawback as per Column B of the All Industry Rate of Duty Drawback Schedule notified by the Department of Revenue, whereas, the respondents are of th....... + More


  • 2018 (5) TMI 619

    Demand of education cess - There is no issuance of SCN - Held that - The provisions of Finance Act, (2) 2004 relating to levy of education cess on excisable goods provides that the provisions of Central Excise Act, 1944 and the rules made thereunder, would be applicable for any dispute arising on levy and collection of education cess - the lower authorities should have issued a show cause notice to appellant before proceeding ahead in the matter........ + More


  • 2018 (5) TMI 618

    Refund claim - doctrine of unjust enrichment - provisional assessment - Held that - The amendment to Section 18 of the Customs Act 1962 as regards doctrine of unjust enrichment will apply to the assessments finalised under Section 18 was incorporated on 13.07.2006. The applicability of these provisions of unjust enrichment for the consignments imported and put on provisional assessment prior to that date was because of litigation before various j....... + More


  • 2018 (5) TMI 617

    Liability of interest on belated refund - relevant date - adhoc exemption for import of TMBP coils at concessional rate of duty. - Held that - the said refund claim is correct and needs to be accepted as the Apex Court in the case of Ranbaxy Laboratories Limited 2011 (10) TMI 16 - Supreme Court of India has settled the law which holds that interest has to be paid to a refund seeker if the refund is not sanctioned within 3 months from the date of ....... + More


  • 2018 (5) TMI 616

    Valuation - rejection of transaction value - import of Desk top Board classic series - the quantity mentioned in the invoice did not tally with the actual description of the goods in respect of the Intel core duo processors - Held that - On scrutiny of the NIDB data available in respect of contemporaneous imports, the values as mentioned above are rightly adoptable for redetermining the value of the impugned goods in terms of Rule 5 of the Custom....... + More


  • 2018 (5) TMI 615

    Penalty u/s 114 and 114AA of the Customs Act, 1962 - wilful acts of omission and commission of misdeclaration of the value - Held that - the Adjudicating Authority has not been able to pinpoint specifically the role attributable to appellants herein to hold them on charge of abetment of misdeclaration - Similar issue had come up before the Tribunal in the case of Somaiya Shipping Clearing Pvt. Ltd., 2005 (12) TMI 151 - CESTAT, MUMBAI , wherein th....... + More


  • 2018 (5) TMI 614

    100% EOU - Violation of import conditions - import of capital goods and raw materials - demand alongwith penalties - personal penalties on Shri A.G. Subbarayan, AGM, Nagarjuna Aqua Exports Limited - granting depreciation to the main appellant in respect of the demands raised on capital goods. - Held that - in respect of clearances of prawns to DTA, without payment of applicable duties, we hold that during the period upto 11.05.2001, the excise du....... + More


  • 2018 (5) TMI 572

    Pre-deposit - reduction in quantum of pre-deposit - Classification of goods - hooks and eyes fastening strips - whether classified under CTH 83081010 or otherwise? - Held that - In Pioneer Corporation versus Union of India, 2016 (6) TMI 437 - DELHI HIGH COURT , a Division Bench of this Court has held that the High Court while exercising writ jurisdiction under Article 226 of the Constitution can exercise discretion and reduce the pre-deposit in r....... + More


  • 2018 (5) TMI 571

    Writ of Mandamus - deletion of Tariff Entry No. 902780 from the N/N. 24/2005-Cus. dated 01.03.2005 - detention of goods on the ground of non-payment of additional duty imposed in the above said Notification - no adjudication taken place - Held that - The prayer sought for by the petitioner cannot be granted for the reason that after detention of goods by the customs department, if the petitioner disputes the imposition of additional duty on the i....... + More


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