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Customs - Case Laws

Showing 81 to 100 of 28966 Records

  • 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


  • 2018 (2) TMI 658 - CESTAT, MUMBAI

    Restoration of appeal - case of appellant is that there is no deliberate default on their part and accordingly the ex-parte order may be recalled and the appeal be restored - Held that - the appellant was diligently pursuing the appeal and it was only due to difficulty beyond their control, they could not appear on 22.5.2017 - the order dated 22.5.2017 recalled and appeal restored to its original number - application for ROA allowed........ + More


  • 2018 (2) TMI 657 - CESTAT CHENNAI

    Misdeclaration - Import of restricted item - Copper Wire Scrap with PVC sheathing of Druid grade - main contention of the department is that the imported goods have been misdeclared as copper scrap, lead scrap and insulated material whereas they are actually Copper Wire Scrap with PVC sheathing of Druid grade which can be imported without a license only by the units registered with the Ministry of Environment and Forests but the importer herein d....... + More


  • 2018 (2) TMI 656 - CESTAT, MUMBAI

    Monetary limit involved in appeal - Held that - As per the Board s Circular F.No.390/Misc./163/2010-JC dated 17/8/2011 as amended by Circular F. No. 390/Misc./163/2010-JC dated 17.12.2015 on Government s litigation, the Revenue is barred from filing appeal before this Tribunal, if the amount of duty or penalty or interest involved is not in excess ₹ 10 lacs unless the case involves classification, refund, or a matter of legal and recurring ....... + More


  • 2018 (2) TMI 655 - CESTAT, MUMBAI

    Levy of duty - liquid bulk inputs - whether on the quality landed in India or the quality declared in the documents of inputs as loaded on the vessel? - Held that - identical issue decided in the case of Mangalore Refinery And Petrochemicals Ltd. Versus Commissioner of Customs, Mangalore 2015 (9) TMI 245 - SUPREME COURT , where it was held that a demand or duty on transaction value would be leviable in spite of ocean loss, it flies in the face of....... + More


  • 2018 (2) TMI 654 - CESTAT MUMBAI

    Amendment in shipping bills - conversion of shipping bills under drawback scheme into DEEC scheme - Held that - Only when proper documents claiming DEEC benefits are filed at the time of export that facilitates to scrutiny by Customs. But due to failure of the appellant to file such documents at the time of export, amendment of the shipping bills under Section 149 of the Customs Act, 1962 became difficult without good reason stated by appellant. ....... + More


  • 2018 (2) TMI 653 - SETTLEMENT COMMISSION, CUSTOMS, CENTRAL EXCISE AND SERVICE TAX, CHENNAI

    Duty Drawback - N/N. 43/2001-C.E. (N.T.), dated 26-6-2001 under Rule 19(2) of Central Excise Rules, 2002 - the applicant were procuring raw materials on payments of Excise duty for the manufacture of printed Diaries, Ruled/ Un-ruled/ Printed Exercise books, Single/Multi-coloured printed books and printed colouring books, etc., for which they had availed higher rate of Duty drawback as they were not availing the CENVAT credit - Penalty. - Held tha....... + More


  • 2018 (2) TMI 588 - DELHI HIGH COURT

    Jurisdiction - power of DRI to issue directions - Freezing of petitioner s Current account - it is suspected that the petitioner is connected/involved in illegal import of tyres - whether the DRI has the jurisdiction to issue such directions without passing any orders under the provisions of the Customs Act? - Held that - Chapter XIII of the Customs Act contains provisions regarding search, seizure and arrest. In terms of Section 105(1) of the Cu....... + More


  • 2018 (2) TMI 587 - CESTAT, MUMBAI

    Benefit of N/N. 106/95-Cus - fabrics - imports with a condition of re-export of the final product - Held that - it appears that the test results cannot be validated by subsequent retest on resubmission of the samples. It is evident that the original testing was made on estimation. No case has been made by the department and no corroborative evidence has been placed before us - appeal allowed - decided in favor of appellant........ + More


  • 2018 (2) TMI 586 - CESTAT, ALLAHABAD

    Classification of goods - imported sulphonated fish oil - perusal of retest report - Held that - It was not within the jurisdiction of Commissioner (Appeals) to rely upon the first test report, which was taken note of in the first order of Commissioner (Appeals) and was set aside. Further as per the re-test the goods are free from mineral oils thus taking them out of the ambit of Chapter heading 3403 - the order passed by the Original Adjudicatin....... + More


  • 2018 (2) TMI 585 - CESTAT CHENNAI

    Condonation of delay of 3136 days in filing the appeal - delay on the ground of non-service of notice - Held that - it is for the department to establish that the order has been served upon the appellants. Though the dispatch document is showing the dispatch of the Order-in-Original, as furnished by both sides, we do not find any evidence establishing that the copy of the order has been served upon the appellants - delay cannot be condoned - COD ....... + More


  • 2018 (2) TMI 584 - CESTAT MUMBAI

    Import of restricted item - old/used digital multifunctional Print and Copying Machines - Department took the view that the impugned goods are restricted for import and required valid license for import, which was not produced by the importer - Held that - the imported goods in question are not restricted item - the imposition of redemption fine and penalty are unsustainable and are required to be set aside. - The impugned order is modified by se....... + More


  • 2018 (2) TMI 583 - CESTAT CHENNAI

    Refund of SAD - rejection on the ground that the sale invoice does not contain no credit of additional duty of customs levied under sub-section (5) of Section 3 shall be admissible against this invoice - Held that - the matter is no longer res integra vide the Tribunal s decision in the case of Chowgule & Company Pvt. Ltd Vs. CCE 2014 (8) TMI 214 - CESTAT MUMBAI (LB) , wherein the Larger Bench has held that the endorsement is merely procedura....... + More


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