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2015 (12) TMI 1855
Validity of detention order - no copy has been served upon petitioner - HELD THAT:- Petitioner submits that he does not wish to press the present writ petition and he would seek appropriate remedy as available to him in accordance with law at the appropriate stage. In view of the stand taken by learned counsel, present writ petition and all pending applications are dismissed as not pressed.
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2015 (12) TMI 1837
Assessment and clearance of imported goods - import of used tyres - HELD THAT:- Identical issue decided in the case of KADRI ENTERPRISE A PROPRIETOR CONCERN OF GULAM RASUL GULAM MUSTUFA SHAIKH VERSUS UNION OF INDIA 2 [ 2015 (11) TMI 677 - GUJARAT HIGH COURT] where respondents are directed to forthwith permit assessment and clearance of the goods imported by the applicant - petitioner. Situation being identical, in these petitions also, similar interim directions are issued subject to similar conditions as in the said order.
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2015 (12) TMI 1823
Import of helicopters - Breach of Condition No. 104 contained in Customs Notification No. 21/2002 (as amended by Notification No. 61/2007). HELD THAT:- Issue notice.
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2015 (12) TMI 1755
Benefit of N/N. 21/2002-Cus., dated 1st March, 2002 - ‘kits’ for conversion of petrol and diesel vehicle into compressed natural gas/propane or liquefied petroleum gas driven vehicles - Held that: - Tribunal has in STANDARD CONSULTANTS LTD. Versus CC., CE. & ST. (APPEALS-II), HYDERABAD [2008 (9) TMI 656 - CESTAT, BANGALORE] held that the benefit of concession of additional duty at 5% is available on the goods imported. Unjust enrichment - Held that: - the respondent has furnished a certificate of the Chartered Accountant indicating that the bu....... + More
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2015 (12) TMI 1727
Cross examination - supply of documents - Held that: - learned counsel for the petitioner states that an appropriate application for the same would be filed before the adjudicating authority within a week and the adjudicating authority shall dispose of the said application in accordance with law within four weeks thereafter - petition disposed off.
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2015 (12) TMI 1700
Cancellation of Bail application - illegal storage and then export of red sanders, a prohibited item - case of respondent is that the accused respondents have correctly been granted bail and bail once granted is not liable to be cancelled - Held that: - the court below is found to have released the accused respondents on bail relying on the judgment rendered in the case of Sanjay Chandra v. CBI, [2011 (11) TMI 537 - SUPREME COURT], which was a case relating to telecommunication laws and telecom service license and spectrum obtained fraudulentl....... + More
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2015 (12) TMI 1696
Import of Gold jewellery - preferential rate of duty - case of petitioner is that there is no doubt regarding the credibility of the declaration given by the exporter; the country of origin certificates also bear a specific certification from the concerned authorities in Indonesia to the effect that the declaration of the exporter, that the goods are of Indonesian Origin, is correct; therefore, the goods ought to have been cleared by granting exemption in terms of the exemption notification, and the Origin Rules; however the goods, imported by....... + More
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2015 (12) TMI 1656
Imposition of penalty u/s 112(a)(i) read with Section 114 AA of the CA, 1962 - import of restricted item - fire crackers were found concealed along with the declared goods - confiscation - penalty - Held that: - the appellant introduced the middle man with the CHA and is no way connected to the importer of the goods and also was not aware about the goods contained in the container. Thus, the person who has not dealt with the clearance of goods and also not connived with CHA or importer in clearance of prohibited goods, penalty cannot be impose....... + More
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2015 (12) TMI 1639
Conversion of free shipping bill to DEPB scheme shipping bill - denial on the ground of time bar - the request for conversion has been filed around 8 months after filing of Export General Manifest - Held that: - The appellant has sought amendment of document (shipping bill) u/s 149 of the Customs Act, 1962. When the appellant has satisfied the requirements of the proviso under Section 149, the Commissioner ought to have allowed the request for conversion instead of disallowing the same by applying the Board’s Circular No. 4/2004. It is also to....... + More
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2015 (12) TMI 1637
Provisional assessment u/s 18 of CA, 1962 - penalties u/s 114A and 112(a) of Customs Act, 1962 - Held that: - it would appear that the appeal confuses provisional release of seized goods with provisional assessment. Provisional assessment under Section 18 of Customs Act, 1962 is subject to furnishing a bond and appropriate security for payment of differential duty - The suspicion of undervalued imports led to provisional assessment in the present matter. The statute permits recovery of differential duty and interest. Penalty u/s 112 can be inv....... + More
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2015 (12) TMI 1635
Denial of benefit of N/N. 21/2002, dated 1-3-2002 (S. No. 200) - classification of goods - Heavy Melting Scrap - The authorities below classified the goods as Rerollable scrap as against declared description of Heavy Melting Scrap - Held that: - the material cannot be rerolled without cutting does not hold much water as they have cited no authority to say that the maximum length of rerollable material cannot exceed 2000 mm. The Commissioner has cited ISRI circular as authority for the size of the heavy melting scrap. The claim of the appellant....... + More
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2015 (12) TMI 1606
Compliance with the order of the Settlement Commission - The petition seeks a mandamus to the respondent no.1 Union of India (UOI), respondent no.2 Commissioner of Customs (Import), respondent no.3 Directorate of Revenue Intelligence (DRI) and respondent no.4 Commissioner of Customs (Export) to release the Bank Guarantees/Bonds and cash payments in terms of the order dated 23rd September, 2015 of the Settlement Commission - The Settlement Commission had vide the aforesaid order directed for such release within 15 days of its order - Held that:....... + More
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2015 (12) TMI 1591
Implementation of Order of the CEGAT dated 26-7-1993 - Held that: - the ground on which the application for implementation of the order dated 26-7-1993 was rejected does not survive. Hence, there can be no alternative before this Court than to direct for release of the seized gold ornaments to the petitioner after observing necessary formalities within a period of three months from the date of this order - writ petition disposed off.
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2015 (12) TMI 1590
Whether pulses seized from a godown within two kms of the Indo-Nepal border were attempted to be exported to Nepal - Held that: - It has also been observed by the first appellate authority that the factors of improper transactions in procuring of seized goods can best indicate some lacuna in the functioning of trading activity and cannot be termed as attempt to export - In the present appeal pulses are not specified goods under Chapter-IV of the Customs Act, 1962 to infer that bringing into specified area could be with an intention to export the same out of India - Appeal dismissed.
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2015 (12) TMI 1581
Discrepancy in respect of the quantities found in the containers, vis-a-vis those declared - discrepancies in quantity, admittedly, relate to an excess DEPB - decision in the case of COMMISSIONER OF CUSTOMS, MUMBAI Versus RK. TOMAR [2007 (11) TMI 262 - CESTAT, MUMBAI] referred - appellant is granted four weeks’ time for doing the needful as per office report dated 1-12-2015, failing which the civil appeal shall stand dismissed without further reference to the Court - appeal disposed off.
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2015 (12) TMI 1579
Confiscation of vessel – Classified as ‘Happy Success’ under CTH 8904 or as Supply Vessel under CTH 8901 – N/N. 21/2002-Cus – Held that: - various statutory authorities have categorically certified the description of subject vessel as ‘Supply Vessel’. In the certificates shown at Sl. No. (i),(ii) and (iv), the survey of the vessel was also conducted and thereafter the classification of subject vessel was made as ‘Supply Vessel’. On going through the judgments on the identical issues, it is found that in the case of Hull Offshore Ltd. v. Commis....... + More
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2015 (12) TMI 1578
SEZ unit - Release of confiscated 12 kgs of gold bars - confiscation of gold bars - imposition of penalties - SEZ - mandatory intimation under the Trade Facilitation Notice No.02/07 dated 3.3.2007 to be sent to the Department - Whether the failure on the part of the passenger to adhere to the rules provided in Rule 29(5) of the SEZ Rules, 2006 and in the absence of valid permit or authorization, the detention of gold bars justified? - opportunity of being heard - applicability of section 51 - Held that: - the implication of section 51 of the S....... + More
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2015 (12) TMI 1557
Imposition of penalty - Section 112 of the Customs Act, 1962 – courier shipment – ownership not claimed – LED \ LCD – gold biscuit – seizure – confiscation – section 111 of the act – whether the provisions of section 111 (l) and 111(m) can be invoked, justifying imposition of penalty under section 112 of the Act? - Held that: - no Bill of Entry with regard to the goods imported was filed. Since no Bill of Entry in the present case has been filed with regard to the imported goods and the provisions of clause (l) and (m) os section 111 of the ac....... + More
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2015 (12) TMI 1516
Seeking grant of bail - Consignment of gold seized - No procedure under Chapter XIV of the Act, has been initiated for confiscating the goods - Held that:- the applicant was arrested on 24.02.2015 and was in judicial custody pursuant to the lodgment of FIR by the police department, the Custom Department has arrested the applicant on 29.08.2015 i.e. after more than six months. There might be some investigation during this period, however it is desirable to comment anything about the reasons for not arresting the applicant for considerable long ....... + More
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2015 (12) TMI 1514
Sustainability of redemption fine and penalty imposed - Export of ‘Leather of beige colour’ along with certificate of Central Leather Research Institute (CLRI) - CLRI certified that sample did not satisfy the norms and conditions - Held that:- In view of the certificate of CLRI and its clarification it is obvious that the impugned goods were attempted to be exported in violation of export restriction as a result of which they were rendered liable to confiscation. Therefore, as per categorical report of CLRI and its clarification, the Order-in-....... + More
