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Showing 1 to 20 of 36 Records

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  • 2018 (2) TMI 1748

    Jurisdiction - Proceedings u/s 124 of the Customs Act as initiated by the Directorate of Revenue Intelligence (DRI), Kolkata Zonal Unit - Smuggling of Red Sanders - Held that - This Court is of the view that the submission of Mr. Dey that the petitioner is liable in his capacity as any person to face a penalty under section 124 of the Customs Act does not exclude him from the purview of a proceeding under Section 124 as initiated through the SCN ....... + More

  • 2018 (2) TMI 1719

    Provisional release of goods - requirement of furnishing Bank Guarantee - Held that - if the petitioner is aggrieved by the impugned order, he can prefer an Appeal before the Commissioner of Customs (Appeals). This is clear on a reading of Section 128 of the Customs Act, 1962. - In the instant case, the petitioner is required to avail such remedy because of the complicated factual situation involved. Therefore, the Court cannot test the correctne....... + More

  • 2018 (2) TMI 1621

    Customs Broker - Prohibition imposed on petitioner M/s. Cargomar from operating within the jurisdiction of Bangalore Customs Division, with immediate effect - appeal to Appellate Tribunal - case of petitioner is that the same has been passed without giving any prior opportunity of hearing to the petitioner and it has virtually deprived the petitioner assessee of its source of livelihood by prohibiting it from operating in the jurisdiction of Resp....... + More

  • 2018 (2) TMI 1510

    Payment of interest alongwith interest - applicability of EXIM Policy 1992-97 - Held that - we cannot direct consideration of this application made in the year 1993 by issuing a writ in the year 2018. An entirely new regime has come into force since the policy (EXIM Policy) and the circulars which are relied upon. Going by the affidavit of the respondents, it is evident that this was not a open ended scheme. It was in effect and force for a parti....... + More

  • 2018 (2) TMI 1509

    Restoration of Registration of Courier License - All that the Revenue would argue is that the Tribunal should not have interfered with the concurrent orders for they are passed on the materials produced on record - Jurisdiction of CESTAT - Regulation 14 of the said Regulations - Held that - There are compliances to be made and particularly of execution of bond and furnishing of security. By Regulation 12, it is stated that a courier, who is regis....... + More

  • 2018 (2) TMI 1508

    Freezing of bank accounts - Communications addressed by the Directorate of Revenue Intelligence to the Bankers, namely Kotak Mahindra Bank and Bank of Baroda - Held that - In this case, when the petitioners state that to the knowledge of the DRI and the Customs Department, they have been importing consignments, having them cleared by payment of duty or otherwise exporting the goods with compliance of the Customs Act, 1962, suddenly there was no n....... + More

  • 2018 (2) TMI 1499

    Release of imported seized goods - Desiccated coconut fine grade - goods have been expired long back - imported products were expired, and unfit for human consumption - refusal to draw samples on the ground that the consignment does not satisfy the labelling requirement - Held that - the labels contained the details of the supplier, receiver, product, batch number, weight, date of production and expiry date. The main aspect to be noted herein is ....... + More

  • 2018 (2) TMI 1271

    Recovery proceedings - Refund u/s 27(1) of the Customs Act, 1962 - appropriation towards the petitioner s liability arising out of an order dated 25.04.2016 - duty drawback - whether the adjustment of a refund granted amounts to a coercive step? - Held that - It does - Merely because an amount is lying with the respondents the adjustment thereof by the respondents, makes no difference. The unilateral action of adjustment constitutes a coercive me....... + More

  • 2018 (2) TMI 1200

    Cancellation of redemption certificates - imposition of fiscal penalty - Held that - from a perusal of the affidavit in support and the annexures thereto it is found that none of the factual developments post institution of the writ petition have been denied or controverted by the Revenue - Once identically situate, parties have obtained the relief and in terms of the order of the CESTAT, as confirmed by the Hon ble Supreme Court and these certif....... + More

  • 2018 (2) TMI 1199

    Issuance of guidelines for Registration of Sale Contracts for Import of Poppy Seeds from China - Public Notice No.PS-11/2016 (Annexure- W) - Amendment in the condition No.3(c) of the import policy, imposing quantitative restriction - issuance of guidelines for registration of sale contracts for import of poppy seeds from Turkey and China Governments - selection of applicants through draw of lots - validity of public notices dated 4.11.2016 and 5........ + More

  • 2018 (2) TMI 1198

    Condonation of delay - Whether the CESTAT was right in passing the order dated 2nd February, 2017 and dismissing the application for rectification on the ground that the Tribunal does not have any power of review and hear the appeal on merits notwithstanding the fact that the appellant had filed an application that there was error apparent on the face of the order dated 20th October, 2014? - Held that - there was an error apparent in the order da....... + More

  • 2018 (2) TMI 1079

    Duty drawback - allegation was that the petitioners have availed excess drawback - opportunity of personal hearing sought by the petitioner - Held that - The powers under the provisions of the Customs Act and the relevant Regulations do not envisage piecemeal hearing to render a decision in a controverted manner. All that this Court can do is to direct the respondent to consider the preliminary issues as first among other issues that the petition....... + More

  • 2018 (2) TMI 1078

    Principles of natural justice - It is urged that the trial court did not appreciate the evidence in correct perspective. Summons to appear before the Investigating Agency were issued by speed post and were duly served upon the respondent - Held that - The trial court committed no error to observe that before initiating criminal proceedings against the respondent, the prosecution/Investigating Agency was expected to ensure that the summons were du....... + More

  • 2018 (2) TMI 853

    Interest u/s 27(a) of the Customs Act, 1962 - Iranian National - Baggage Rules - foreign currency - Smuggling - section 27 and 27(a) of the CA - Held that - any person claiming refund of any duty or interest paid by him or borne by him may make an application in such form as may be prescribed for such refund to the named authority before the expiry of one year from the date of payment of such duty or interest. How that application should be made,....... + More

  • 2018 (2) TMI 852

    Drawback u/s 75 of the CA 1962 - the second ingredient copper that goes into the manufacture of their products is procured indigenously from local producers. Since the products exported by the respondent contained copper, the respondent claimed drawback - powers conferred by Section 75(1A) of CA. - Held that - power u/s 75(1A) is to declare through a notification to be published in the official gazette that the material contained in a particular ....... + More

  • 2018 (2) TMI 760

    Refund claim - rejection for want of re-assessment under Section 27 of the Customs, Act, 1962 - Held that - As this Court has found that the impugned order is not consonance with the earlier direction issued by the Court, in W.P.No.3486 of 2016, date....... + More

  • 2018 (2) TMI 759

    Drawback - time limitation - demand on the ground that the petitioner failed to produce evidence of realization of export proceeds in respect of the exported goods within the period allowed under the Foreign Exchange Maintenance Act (FEMA) and Central Excise Duties and Service Tax Drawback Rules, 1995 - Held that - if the petitioner produces evidence to show that the sale proceeds have been realized within the time provided by the R.B.I., which i....... + More

  • 2018 (2) TMI 754

    Whether the Tribunal can override the statutory provisions enshrined in the law inasmuch as the second proviso to Section 114A of Customs Act, 1962, has been ignored in reducing the penalty wherein specific provisions are enlisted that the benefit of reduced penalty shall be available only when penalty is paid within 30 days of the date of communication of the Order which is not in the present matter? - Held that - the issue squarely covered by t....... + More

  • 2018 (2) TMI 753

    Smuggling - illegal export of red sanders in artifact form - Held that - only where a company, which as per the explanation includes also a firm, was found guilty of an offence would those in charge of and responsible to it in the conduct of its affa....... + More

  • 2018 (2) TMI 752

    Smuggling - Gold - petitioners case is that while it is true that they were carrying gold, this was in no sense contraband and there was no attempt to smuggle gold - denial of opportunity to declare their goods because they were purportedly arrested at the aerobridge ramp at the exit of the aircraft even before they arrived at the immigration counters and before they could approach the custom desks to declare their goods - Held that - it is alway....... + More

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