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Showing 181 to 185 of 185 Records

• 2017 (10) TMI 39 - MADRAS HIGH COURT
  

  Return of Earnest Money Deposit - public auction - a detailed inventory list was demanded by petitioner, on non-production of which petitioner cancelled the contract and demanded return of earnest money - Held that: - the nature of transaction entered into between the petitioner, Customs Department and the Professional Auctioneers is a private contract and merely because, goods were auctioned, for and on behalf of the Customs Department, the same cannot be construed as a statutory contract so as to make the provisions amenable to the jurisdiction of this Court under Article 226 of the Constitution of India.

  The demand made by the petitioner is purely an afterthought, because at no particular point of time, the petitioner sought for a detailed inventory list and with full knowledge, having participated in the auction and having been declared as the highest bidder and remitted the Earnest Money Deposit, the present attempt of the petitioner is to, somehow, wriggle out of the transaction and at the same time, to get back the Earnest Money Deposit.

  Petition dismissed being not maintainable.

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• 2017 (10) TMI 38 - MADRAS HIGH COURT
  

  Issuance of SCN - case of Revenue is that the petitioner was unsuccessful before this Court as the writ petition filed challenging the said order was also dismissed and as of now, the petitioner cannot insist upon issuance of show cause notice - Held that: - since the writ petition has been pending from 2005, this Court of the view that the petitioner can be granted an opportunity by submitting a reply to the notice dated 30.08.2005, in so far as it demands interest - petition disposed off.

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• 2017 (10) TMI 37 - MADRAS HIGH COURT
  

  Grant of CHA license - Regulation 9 of the Customs House Agent Licence Regulation, 2004 - Central Board of Excise and Customs made a new Regulation for Customs House Agents in the year 2004, in short referred to as CHALR, 2004. Regulation 9 of CHALR 2004 prescribes passing of an examination, in terms of Regulation 8 of the new Regulation 2004, as a condition precedent for grant of licence under Regulation 9 of CHALR 2004 - Subsequent to the formulation of CHALR 2004, appellants denied grant of licence on the grounds inter alia that the respondent cleared the examination only under the 1984 Regulation.

  Held that: - Circular No.6/2013-Cus., dated 6.2.2013 makes it abundantly clear that, those who have passed the examination under 1984 Scheme, need not have to appear for examination again for CHALR, 2004 - When Government of India, have decided to delete para 8.1 and 8.2 of Circular No.9/2010-Customs, dated 8.4.2010, with an implication that Customs shall no longer insist that persons who have passed the examination under the 1984 Regulations have to additionally qualify in the subjects contained in the said circular dated 06.02.2013, contentions to the contra, made in the instant writ appeal, do not merit any consideration - denial of grant of license withheld - appeal dismissed - decided against appellant.

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• 2017 (10) TMI 36 - CESTAT ALLAHABAD
  

  Confiscation of seized Gold - penalty - Held that: - the appellant have discharged burden to establish that the Gold under seizure was legitimately possessed by them and the same was legitimately cleared through filing Bill of Entry and payment of Customs duty as required under Section 123 of the Customs Act, 1962 - SCN not sustainable - confiscation and penalty set aside - appeal allowed - decided in favor of appellant.

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• 2017 (10) TMI 35 - CESTAT HYDERABAD
  

  Violation of import condition - respondent had imported and supplied diesel oil/bunkers to various shipping vessels which were not used for fishing purposes but were detailed for taking survey for ONGC and used in the Exclusive Economic Zone (EEZ) of India - Held that: - the issue of using duty free bunkers by fishing vessels when they are used as chase boats for either seismic operations or for oil exploration activities in the EEZ, the Tribunal in the case of SAGARIKA SEA CRAFTS LTD. Versus COMMR. OF CUS., VISAKHAPATNAM [2009 (11) TMI 745 - CESTAT BANGALORE] has held that these duty free bunkers cannot be charged to customs duty even though they were procured for fishing purposes - appeal dismissed - decided against Revenue.

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