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Customs - Case Laws

Showing 61 to 80 of 28957 Records

  • 2018 (2) TMI 852 - KERALA HIGH COURT

    Drawback u/s 75 of the CA 1962 - the second ingredient copper that goes into the manufacture of their products is procured indigenously from local producers. Since the products exported by the respondent contained copper, the respondent claimed drawback - powers conferred by Section 75(1A) of CA. - Held that - power u/s 75(1A) is to declare through a notification to be published in the official gazette that the material contained in a particular ....... + More


  • 2018 (2) TMI 851 - CESTAT CHENNAI

    100 EOU - benefit of N/N. 53/97-Cus. dated 03.06.1997 - demand on the ground that cotton waste generated (32.10 ) out of duty free imported raw cotton was over and above the permissible limit of 25 - Held that - once the manufactured goods which are excisable are allowed to be sold in accordance with Exim Policy no demand of customs duty can be raised - In the present case cotton waste which is cleared to DTA is an excisable goods falling under C....... + More


  • 2018 (2) TMI 850 - CESTAT NEW DELHI

    Classification of imported goods - Thermistor, Thermistor-sub assembly/ assembly - appellant claimed the classification under CTH---85334030, Thermistors - Revenue objected to the said classification holding that these Thermisters are used in automobiles and are accordingly to be classified under Chapter heading 84159000 as parts of auto air conditioners. - Held that - identical issue decided in appellant own case CC, Patparganj Versus M/s Subros....... + More


  • 2018 (2) TMI 849 - CESTAT NEW DELHI

    Suspension of CHA License - validity of proceedings - time limit as per CBLR 2013 - Regulation 20 of CBLR, 2013 - Held that - In the present case, the said notice has been issued, admittedly, on 9.12.2016 only, much later than 90 days limit. We note that by now, it is well settled principle that has been upheld by the various High Courts as well as by this Tribunal that the time limit mentioned in the CBLR, 2013 are mandatory and are to be statut....... + More


  • 2018 (2) TMI 848 - CESTAT NEW DELHI

    Classification of import goods - Detention of goods - imported Polyester Quilt cover from China - Held that - the quilt covers usually comes in pieces but in the instant case, it is in length. When the cloth is in 280 bales having the weight of 25900 Kgs., one cannot be identified as what is the length of quilt and its weight. Moreover, Apparel Export Promotion Council (AEPC) by its letter dated 1.04.2015 has declared the goods as Upholstery Fabr....... + More


  • 2018 (2) TMI 760 - MADRAS HIGH COURT

    Refund claim - rejection for want of re-assessment under Section 27 of the Customs, Act, 1962 - Held that - As this Court has found that the impugned order is not consonance with the earlier direction issued by the Court, in W.P.No.3486 of 2016, dated 18.04.2017, and the Department themselves have realized the same, this Court is inclined to allow the Writ Petition - the matter is remanded to the Lower Adjudicating Authority for de nova adjudicat....... + More


  • 2018 (2) TMI 759 - MADRAS HIGH COURT

    Drawback - time limitation - demand on the ground that the petitioner failed to produce evidence of realization of export proceeds in respect of the exported goods within the period allowed under the Foreign Exchange Maintenance Act (FEMA) and Central Excise Duties and Service Tax Drawback Rules, 1995 - Held that - if the petitioner produces evidence to show that the sale proceeds have been realized within the time provided by the R.B.I., which i....... + More


  • 2018 (2) TMI 754 - RAJASTHAN HIGH COURT

    Whether the Tribunal can override the statutory provisions enshrined in the law inasmuch as the second proviso to Section 114A of Customs Act, 1962, has been ignored in reducing the penalty wherein specific provisions are enlisted that the benefit of reduced penalty shall be available only when penalty is paid within 30 days of the date of communication of the Order which is not in the present matter? - Held that - the issue squarely covered by t....... + More


  • 2018 (2) TMI 753 - MADRAS HIGH COURT

    Smuggling - illegal export of red sanders in artifact form - Held that - only where a company, which as per the explanation includes also a firm, was found guilty of an offence would those in charge of and responsible to it in the conduct of its affairs, be liable - As in the instant case, the firm M/s. Rare Crafts, of which petitioners are partners has not been arrayed as an accused, no liability could be fastened to petitioners. - revision allo....... + More


  • 2018 (2) TMI 752 - BOMBAY HIGH COURT

    Smuggling - Gold - petitioners case is that while it is true that they were carrying gold, this was in no sense contraband and there was no attempt to smuggle gold - denial of opportunity to declare their goods because they were purportedly arrested at the aerobridge ramp at the exit of the aircraft even before they arrived at the immigration counters and before they could approach the custom desks to declare their goods - Held that - it is alway....... + More


  • 2018 (2) TMI 751 - BOMBAY HIGH COURT

    Suspension of CHA License - Regulation 19(2) of CBLR, 2013 - time limitation - Held that - In fact, there is a gross delay in concluding the enquiry for which there is no explanation. Even as of today, no final order has been passed on the basis of the Enquiry Report. Therefore, there is no reason to interfere with the findings of fact and ultimate order passed by the Tribunal - appeal dismissed........ + More


  • 2018 (2) TMI 750 - MADRAS HIGH COURT

    Recovery of differential duty - fulfillment of export obligation - Held that - Admittedly, the petitioner has not replied to the show cause notices issued to them. The redemption certificates, which are required to be submitted by the petitioner, to fulfil the export obligations, has been obtained by the petitioner, only after the first respondent-Original Authority passed the orders-in-original - in order to provide an opportunity to the petitio....... + More


  • 2018 (2) TMI 749 - RAJASTHAN HIGH COURT

    EPCG Scheme - Whether the goods declared for export under EPCG Scheme as Marble Block, which were subsequently found as Silicified Limestone on the basis of GSI test report are to be treated as Marble Block ? - Held that - The man has taken license or mining lease from State of Rajasthan as a marble exporter but merely chemical test has given it limestone as discussed by the Tribunal by referring to meaning of Wikipedia the marble is also one kin....... + More


  • 2018 (2) TMI 703 - CESTAT, MUMBAI

    Export of Basmati Rice - Circular No. 33(RE-08)/2004-09 dated 30/09/2009 - Held that - Tribunal had directed to get the samples tested through Agmark approved laboratories in view of the fact that M/s SGS India Pvt. Ltd. was not a qualified laboratory as per the Circular issued by the DGFT Revenue should not have once again relied on the test report given by M/s SGS India Pvt. Ltd. for adjudication in the present matter - It was held by this Trib....... + More


  • 2018 (2) TMI 686 - CESTAT CHENNAI

    Penalty u/s 114 (i) of the CA 1962 - main allegation alleged against the appellant is that the appellant failed to ensure that proper authorization was taken from Shri Okora Wisdom before accepting the consignment from their co-loader M/s. DPEX Worldwide Express Pvt. Ltd. for export to Indonesia - Held that - Since it is brought out from the evidence that the shipping bill did not contain the signature of the exporter authorizing the export of th....... + More


  • 2018 (2) TMI 682 - CESTAT CHENNAI

    Speaking order - the Bill of Entry was assessed based on the declaration and check list submitted by the appellant themselves and also considered that there was no request from the appellant for reassessment or for issue of speaking order - Held that - keeping in mind the ratio of the judgment of the Hon ble Supreme Court in Priya Blue Industries 2004 (9) TMI 105 - SUPREME COURT OF INDIA , where it was held that Once an Order of Assessment is pas....... + More


  • 2018 (2) TMI 662 - CESTAT NEW DELHI

    Absolute confiscation - import of one consignment of off the road tyres and run flat tyres - seizure - It was found that the run flat tyres were not in conformity with the requirement of Board s Instruction dated 30.01.2012 inasmuch as the said tyres were required to carry a security symbol with them - Held that - it is not disputed that the tyres in question having the embossed mark as RF which represent run flat tyre - the appellant is willing ....... + More


  • 2018 (2) TMI 661 - CESTAT, MUMBAI

    Rectification of Mistake - error in the first para of the order No. A/89803/17/SMB dt.1.9.2017 that there a mention Thirteen (13) years have passed. But no re-adjudication order has been passed - Held that - the case was made out in the year 2001 therefore even more than 13 years have passed facing the litigation by the appellant. Accordingly, we do not find any error in the order of this Tribunal dt. 1.9.2017 - ROM application dismissed........ + More


  • 2018 (2) TMI 660 - CESTAT, MUMBAI

    Status of applicant - functus officio - rule 28C, read with rule 28A, of the Customs Excise Service Tax Appellate Tribunal (Procedure) Rules, 1982 - Held that - applicant is not a respondent on record and that, as adjudicating author of the order impugned before us, he is functus officio. - The adjudicating authority has no existence with the closure of proceedings initiated in a show cause notice and, deprived of the faculty of initiative, is th....... + More


  • 2018 (2) TMI 659 - CESTAT, MUMBAI

    Condonation of delay - Held that - there no deliberate delay or lapse on the part of the appellant in pursuing their appeal before this Tribunal. We further notice that this matter relates to licence of the appellant and there is no implication of revenue in this appeal - application for condonation of delay allowed. - Rejection of the representation which was made with respect to the order dated 26th November 2015 passed by the Commissioner dere....... + More


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