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Showing 81 to 100 of 29920 Records

  • 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

  • 2018 (8) TMI 39

    Penalty u/s 114 and 114AA of CA on appellant, employee of CHA-Firm - mis-declaration of exported goods - Held that - It is not established by Revenue that appellant had prior knowledge of mis-declaration of goods. The Customs Authorities allowed Let Export Order on the basis of documents. In similar manner the appellant also prepared documents on the basis of information given to him. Therefore, it is not established that the appellant either con....... + More

  • 2018 (8) TMI 38

    Import of Restricted Item - old and used tyres of various sizes and of mixed brands - License not produced by appellant - enhancement of value based on opinion of Chartered Engineer - Confiscation - Penalty - Held that - Admittedly, the foreign supplier has raised the invoices for the goods in question which invoice has not been rebutted by the Revenue by producing any evidence on record. As such, to enhance the value of such goods depending upon....... + More

  • 2018 (8) TMI 37

    Valuation of imported goods - Stock Lot of Unused Hand Tools - rejection of declared value - enhancement of value - no speaking order was passed by the department as contemplated under sub-section (5) of Section 17 of the Customs Act, 1962 - Held that - Sub-section (5) of Section 17 ibid provides that where reassessment done under sub-section (4) is contrary to the self-assessment done by the importer, then the proper officer shall pass a speakin....... + More

  • 2018 (7) TMI 1826

    Interpretation of tax exemption Notification / statutory provision - applicability in case of ambiguity - correctness of the ratio in Sun Export Corporation, Bombay v. Collector of Customs, Bombay 1997 (7) TMI 117 - SUPREME COURT OF INDIA - Held that - It is the law that any ambiguity in a taxing statute should enure to the benefit of the subject/assessee, but any ambiguity in the exemption clause of exemption notification must be conferred in fa....... + More

  • 2018 (7) TMI 1804

    Pre-deposit - furnishing of security in lieu of cash deposit - Held that - There being no provision for providing security for the purpose of maintaining the appeal on the basis of the waiver granted by the Tribunal and later modified by this Court we are not inclined to direct the respondent to accept the security in lieu of cash deposit - the appellant could be granted a further time of three months to raise the amounts - appeal disposed off........ + More

  • 2018 (7) TMI 1803

    Import of electrical tricycle without battery in CKD condition along with spare parts - it was alleged that new vehicle imported is not meeting the requirement of Centre Motor Vehicle Rules (CMVR), 1989 - Type approval certificate not produced - whether the impugned goods under consideration were imported in violation of policy? - Held that - When the Appellants intended to import motor vehicle , the requirement of Motor Vehicle Rules are to be c....... + More

  • 2018 (7) TMI 1802

    Valuation of imported goods - dry dates of Sukkur variety - enhancement of value based on DRI alert - absence of contemporaneous import - rejection of transaction value not done - Held that - In the order of the adjudicating authority and the Commissioner (Appeals), no contemporaneous imports of identical or similar goods have been mentioned. The goods were imported from a particular region from Pakistan but no contemporaneous imports of that var....... + More

  • 2018 (7) TMI 1801

    Requirement of permission of MOEF - Hazardous Waste - imported Old and Used Tyres - restricted item - Confiscation - penalties - Held that - Hon ble High Court in the case of COMMISSIONER OF CUSTOMS NOIDA VERSUS M/S JIBRAN OVERSEAS 2016 (12) TMI 1032 - ALLAHABAD HIGH COURT held that the Tribunal s finding that the imported old and used tyres which are capable of being used was not hit by the mischief of hazardous waste and would not be defined as....... + More

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