Filter Posts

Reset
Found 241 Results

No redemption fine can be imposed on goods which were exported without furnishing bond

General Export Enterprises Vs. Commissioner of Customs, Nhava Sheva (CESTAT Mumbai)

In the instant case, General Export Enterprises (Appellant) had exported consignment of manmade fabrics. During the course of the investigation, the gram per square meter (GSM) values declared by the Appellant were found to be mis­declared but the goods were allowed to be exported...

Read More
Posted Under: Custom Duty |

Dept cannot initiate proceedings when assessee had time to fulfill statutory obligations

Bharat Enterprises Vs. The Commissioner of Customs (Seaport-Export) [Madras High Court]

The Hon’ble Madras High Court observed that the Petitioner was granted a time period of 8 years to fulfil the export obligations. However, the Department had initiated the proceedings before the expiry of stipulated period of 8 years. Therefore, the Hon’ble High Court held that initiation of proceedings in such a case was completely a...

Read More
Posted Under: Custom Duty |

Department legally obligated to preserve seized goods seized

The Hon’ble High Court relied on the case of State of Gujarat Vs. M.M. Hazi Hasan [AIR 1967 SC 1885] and ordered the Revenue to hand over the exact quantity of the goods seized to the Petitioner as shown in the seizure list or pay equivalent money for the quantity of the seized goods at the present market rate to the Petitioner....

Read More
Posted Under: Custom Duty |

Additional duty of Excise is leviable on an imported article only if Excise duty is levied on a like article manufactured in India

Shivam Engineering Company Vs. Union of India [2014-TIOL-1563-HC-AHM-CUS] In the instant case, Shivam Engineering Company (the Petitioners) have filed a writ petition before the Hon’ble Ahmadabad High Court requesting to prohibit the Revenue from levying Additional Duty of Excise (CVD) under Section 3(1) of the Customs Tariff Act, 1975 ...

Read More
Posted Under: Custom Duty |

The presumption of unjust enrichment is a rebuttable presumption

Commissioner of Customs Vs. Apple India Pvt. Ltd. [2014-TIOL-1544-HC-KAR-CUS] In the instant case, Apple India Pvt. Ltd. (the Respondent) filed a refund claim of Rs.5,22,27,424/- of Special Additional Duty (SAD) in terms of the Notification No. 102/2007-Cus.(N.T.) dated September 14, 2007. The authorities rejected the said claim of refund...

Read More
Posted Under: Custom Duty |

Department cannot take a stand contrary to instructions of CBEC

Commissioner of Customs, Tuticorin Vs. Sterlite Industries India Ltd. & Others [2014-TIOL-1411-HC-MAD-CUS] In the instant case, the issue was whether demurrage charges and despatch money is required to be included in the assessable value of goods. The Hon’ble Tribunal relied upon a Larger Bench decision in Indian Oil Corporation Vs....

Read More
Posted Under: Custom Duty |

Recovery proceedings against assets of another unit of Group Companies is not permissible in absence of evidence that entire import was at instance of Group Companies

The high court held that there was no evidence on record to show that the entire import was made at the instance of the group companies. Therefore, the petitioner cannot be barred from transferring the rights in property unless the revenue provides sufficient evidence that the entire import was at the instance of the group companies and t...

Read More
Posted Under: Custom Duty |

Exporter not barred from seeking determination of Brand Rate of drawback even if he already applied at all India rates

Accordingly, it was held that the manufacturer or exporter is not barred from seeking a determination of the Brand Rate of drawback under Rule 7 merely because, at the time of export, the Petitioner had applied for and granted drawback at All Industry Rate as determined under Rule 3....

Read More
Posted Under: Custom Duty |

Bill of Entry can be re-assessed even though the goods were no longer under the charge of Customs authorities

Reiter India Pvt. Ltd. Vs. Commissioner of Customs (Import)

In the instant case, Reiter India Pvt. Ltd. (Appellant) imported a consignment of Textile Machinery parts vide invoice no. 3506445/2000 dated May 10, 2011 valued at 997740.24 CHF vide Bill of Entry no. 3610581 dated May 25, 2011....

Read More
Posted Under: Custom Duty |

Refund of excess duty paid on provisional basis won’t attract doctrine of unjust enrichment

Commissioner of Customs, Pune Vs. Atlantic Shipping (P.) Ltd.

In the instant case, shipping agent of the Atlantic Shipping (P.) Ltd. (the Respondent) paid the provisionally assessed Customs duty on estimated quantity of bunker fuel to be consumed during the coastal run....

Read More
Posted Under: Custom Duty |