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The Hon’ble High Court of Bombay held that the Hon’ble Apex Court has emphasized time and again that the Orders pursuant to a Personal Hearing either by the Court or the Tribunal or any quasi-judicial body ought to be passed expeditiously and within a reasonable time....

Sahajanand Technologies Pvt. Ltd (the Respondent) being a 100% EOU made DTA sales by supplying goods to the EPCG licence holder, DTA sales. In terms of the Section 3 of Excise Act, such sales were liable for the payment of Excise duty equal to the amount of Customs duty leviable in terms of Section 12 of the Custom Act...

Sanctioning of 4% of SAD refunds by way of re-credit in the respective licenses after June 30, 2013 is proper – A right given under an Exemption Notification cannot be taken away by issue of the Departmental Circulars- Commissioner of Customs, Ahmedabad Vs. M.B. Enterprise [2015 (12) TMI 578 - CESTAT Ahmedabad]...

The Department is not allowed to raise new grounds of appeal before the Tribunal, which were not raised before the Commissioner (Appeals)-CC (Sea-Imp.), Chennai Vs. Kwang Sung Brake India Pvt. Ltd. [2015 (12) TMI 585 - CESTAT Chennai]...

Dailmer Chrysler India Pvt. Ltd. Vs. Commissioner of Customs (CESTAT MUMBAI] When import of identical cars have been made at lower values which are comparable to the value declared at the time of filing Bill of Entry for sale of the cars imported under Carnet...

Gupta Steel Vs. Commissioner of Customs, Jamnagar - Supreme Court held that price was genuinely revised & gets reduced by amending the MOA and there was nothing wrong on the part of the Appellant to declare the price in the BOE....

If this were to be accepted, it would cause unimaginable distortion in interpreting the Valuation Law. Hence, confirming demand merely on the basis of quotation, without considering other facts is not sustainable....

That at the time of import, the required Certificate was not produced is not a very strong ground for denying the benefit of Exemption Notification; There is a plethora of decisions in which various Courts and Tribunals have accepted the production of Certificate even after the importation for granting benefits;...

Coastal goods are defined u/s 2(7) which means goods, other than imported goods, transported in a vessel from one port in India to another. It basically consists of provisions of Section 91 to 99. Let us see the provisions related to Coastal Goods....

My this article particularly talks about what is the procedure and mechanism for assessing the value of the duty and what is the rate of the duty that shall be applied. Further it explains the Cases where the organization or the assessee can ask for remission, abatement for specific goods and exemptions from paying the duty....