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Customs - Case Laws

Showing 81 to 100 of 29448 Records

  • 2018 (5) TMI 521

    Suspension of CHA License - it was claimed that there was no urgency in the matter for suspending the license of the Customs broker, as the Principal Commissioner has waited for suspending the licence from 27/09/2017 till 08/03/2018 - Held that - the Commissioner of Customs may in appropriate cases, where immediate action is necessary suspending the licence of a Customs Broker is not mandatory in each and every case, even though, the proceedings ....... + More


  • 2018 (5) TMI 520

    Condonation of delay of 147 days in filing appeal - case of appellant is that Shri. Anilkumar Dugar, who was appointed to look after the filing of appeals, was traveling and due to the same had lost track of the Appeal that the same could not be filed on times - Held that - the reasons stated by the applicant in the application as well as in the submissions during argument do clearly appear that there is a negligence on the part of the applicants....... + More


  • 2018 (5) TMI 519

    Provisional release of detained goods - Heavy Melting scrap - the imported goods were found containing CR sheets/sheet cutting cut to various sizes weighing 132.895MT and 159.575MT respectively - Whether the goods can be released provisionally to the appellant as per the terms and conditions of Para 10 of this order, as held by Member (Judicial) - Difference of opinion - majority order. - Held that - from the said clarification dated 22/06/2017, ....... + More


  • 2018 (5) TMI 518

    Classification of imported goods - whether the goods are Knitted fabric or Netted fabric? - Held that - Clearly, if the party had asked for re-testing of the same, the same should have been done at a higher appellate level - first report dt. 28.02.2007 and second report dt. 04.10.2007 have indeed been prepared by the same officer whereas, as per para 13 of the Manual of Revenue Laboratories, if a party demands a re-test, the Chief Chemist is the ....... + More


  • 2018 (5) TMI 454

    Principles of natural justice - main grievance of the Writ Petitioner before the Writ Court is that they were not given an opportunity to cross-examine any witness - under-valuation - Held that - When the show-cause notice was issued with certain allegations of mis-declaration of the value, reply to the show-cause notice should meet the such allegations and state specifically as to how such allegations are factually and legally not correct or sus....... + More


  • 2018 (5) TMI 453

    Principles of Natural Justice - Whether the fact that only because statements recorded under section 108 of the Customs Act, 1962 are admissible in evidence, ipso facto immune the investigating authority or its officers from examination / cross-examination by the noticees? - Held that - the company, i.e. M/s Alliance Strategies Limited, thereafter did not file any contempt or another application stating that the documents or photocopy of eight fi....... + More


  • 2018 (5) TMI 452

    Smuggling - Gold - Baggage Rules - provisional release of seized gold - Held that - considering the fact that the petitioner is an Indian National and her husband is stated to be working in Bangkok for more than 11 years and has a valid Indian passport and the gold, not being a prohibited item, this court is of the view that Gold jewellery can be directed to be provisionally released by the respondent. - There will be a direction to the third res....... + More


  • 2018 (5) TMI 451

    Rejection of settlement application - rejection on the ground that proceedings initiated under the show cause do not propose to assess, levy and collect any differential duty and therefore, it is not a case as defined u/s 127-A(b) of the CA 1962 - Held that - In the instant case, admittedly, a SCN has been issued to the petitioner dated 18.03.2004. In the SCN, there is an allegation that the petitioner/importer have grossly undervalued the goods ....... + More


  • 2018 (5) TMI 450

    Penalty u/s 112(a) of Customs Act, 1962 - bogus and forged DEPB License - Held that - There is nothing brought out from records that the appellant had indulged in any conscious act while dealing with the DEPB scrips. The department has failed to establish that the appellant had prior knowledge that the DEPB scrips / license were fraud at the time of transfer of such scrips by him to the importer. - Further, the immediate reaction of the appellant....... + More


  • 2018 (5) TMI 449

    Valuation - rejection of declared value - Such rejection has been ordered on the basis of market enquiry as well as the opinion regarding such local market value by CMFRI - Held that - In the present case, we note that the transaction values have been rejected only on the basis of a market enquiry carried out with a trader and on the basis of the inputs given by CMFRI. The Principal Scientist of CMFRI has deposed in the cross examination that the....... + More


  • 2018 (5) TMI 448

    Misdeclaration of imported goods - Crude Palm Stearin (Non-edible industrial grade) - the department was of the view that the importer misdeclared the goods and the same are liable for confiscation under Section 111 (m) of the Customs Act, 1962 and also liable for penalties under Section 112 (a) of the Act - Held that - All the documents such as purchase order etc. show that the goods for which the they had placed order was only Palm Stearin. On ....... + More


  • 2018 (5) TMI 447

    Provisional Release of detained goods - goods not tallying with the description - Held that - the impugned goods have been subjected to 100% examination, once by the Customs assessing officers on 26.10.2017 and subsequently by the D.R.I on 1.11.2017. However, no discrepancy emerged vis-a-vis declared description and quantity of the items. Further, although in the first instance the Customs assessing officers had no quibbles with the value of S....... + More


  • 2018 (5) TMI 364

    Whether when jurisdictional Customs Commissionerate of another Customs station has issued an order of prohibition under Regulation 23, whether a parallel action of suspension of licence under Regulation 19 can be done by the parent Customs Commissionerate in respect of an act or omission involving the Customs broker at the other Customs station? - Held that - if the jurisdictional Commissionerate of Customs at the other Customs station finds that....... + More


  • 2018 (5) TMI 363

    Smuggling - red sanders - It appeared to the department that Senthil Murugan @ City Raja and Vasudevan @ Ravi had engaged themselves in the act of attempting export of Red Sanders in the guise of granite slabs - absolute confiscation - penalty - Held that - it appears the main perpetrators of the foiled attempted export of red sanders had gone to great lengths to plan and execute the modus operandi. It also appears to reason that the consignment ....... + More


  • 2018 (5) TMI 362

    Confiscation of 3950 Cell Phones - retail packages had been imported without mandatory labelling requirement as required under Legal Metrology (Packaged Commodities) Rules, 2011 - Held that - the imported goods had obtained customs clearance and out of charge order, however they had been intercepted before they had been removed for home consumption. From this crucial fact, it well-nigh appears to reason that had the DRI officers not accepted the ....... + More


  • 2018 (5) TMI 361

    Time Limitation in filing appeal - appellant has stated that they were not served with the copy of the order in original and only after receiving the detention notice dated 22.5.2012, they came to know that such an order has been passed - Held that - The appeal has been filed within 60 days from 6.7.2012, when the appellant received the copy of the order in original subsequently. Thus, appeal has been filed within the time - Taking into considera....... + More


  • 2018 (5) TMI 360

    Continuation of prohibition of CHA licence - impugned order prohibited the appellants under Regulations of CBLR, 2013 from working in any sections of the Chennai Customs station under the jurisdiction of Chennai Customs Zone - Shipping Bills filed in respect of goods which were found to be sub-standard/inferior quality/rags allegedly with an intention to claim undue drawback. - Held that - since the personal hearing itself was given in the first ....... + More


  • 2018 (5) TMI 271

    Maintainability of petition - Appellate remedy not availed of - petitioner approached this Court under Article 226 of the Constitution without availing the appellate remedy against the impugned order - Held that - since the issue involved with regard to the classification of the product imported, the Division Bench of the High Court exercising appellate jurisdiction over the orders of the CESTAT, is denude of powers to decide a classification dis....... + More


  • 2018 (5) TMI 270

    Classification of goods - Heavy Melting Scrap and Re-rollable scrap - Department took the view that 197.915 MTs of cut/end pieces of TMT rods are classifiable under CTH 72149990, hence not eligible for exemption and that the declared value is not true transaction value - validity of SCN - Held that - On perusal of the SCN though the section under which it is issued is under Section 124, the allegations made out as well as the proposal is for reco....... + More


  • 2018 (5) TMI 269

    Classification of goods - railway scrap consisting of axles equivalent to heavy melting scrap - whether classified under CTH 7302990 or under CTH 86071910? - Held that - the Chartered Engineer nowhere disputed about the description of the goods declared by the appellant and more or less he agreed that the description was made correctly in the Bill of Entry. The Chartered Engineer also opined that the imported goods can either be used for melting ....... + More


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