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Challenge in this appeal, by the revenue, under Section 130E(b) of the Customs Act, 1962 (for short “the Act”) is to the order dated 10th December 2004 passed by the Customs, Excise and Service Tax Appellate Tribunal, (for short “the Tribunal”) where

Posted in Custom |   5362 Views


Section 130E of the Customs Act, 1962

  Nilesh    26 October 2010 at 12:27

This civil appeal under Section 130E of the Customs Act, 1962 (for short “the Act”) is directed against order dated 2nd February 2005, passed by the Customs, Excise and Service Tax Appellate Tribunal (for short “the Tribunal”), whereby the appeal pre

Posted in Custom |   3087 Views


Penalty on customs officers

  Rahul Gupta    13 October 2010 at 13:07

Penalty on customs officers - . The order passed by , Commissioner of Customs (Adjudication), to the extent he decided not to impose any penalty on the petitioners, could not have been set aside and the matter could not have been remanded back to the

Posted in Custom |   3337 Views


Unjust enrichment

  Arbind Aggarwal    02 February 2009 at 16:15

Customs - Refund of differential duty paid on import of vessel subject to principles of unjust enrichment - Duty recoverable from Customs should be shown as current assets,

Posted in Custom |   4334 Views


Unjust Enrichment

  CA. Shikha    25 October 2008 at 12:58

Whether the principle of Unjust Enrichment applies to the claim for refund of custom duty paid on imported capital goods.

Posted in Custom |   36 Views


Input includes Damaged Goods.

  CA. Shikha    25 October 2008 at 12:56

Whether imported inputs damaged during transit can be considered as used for the manufacture of specified goods.

Posted in Custom |   27 Views



Procedural lapse — Forfeiture of Special Imprest Licence (SIL) — Exemption — Appellant applied to the Joint Chief Controller of Imports & Exports for issuance of an import licence with duty exemption entitlement certificate to avail of Customs Duty e

Posted in Custom |   96 Views


Valuation in Customs

  CA Praveen Chopra    26 March 2008 at 16:01

valuation -Merely because supplier was holding 30% of equity in share capital of buyer does not establish mutuality of interest - Burden to prove undervaluation lies on Revenue

Posted in Custom |   46 Views



Posted in Custom |   38 Views


Reversal of Modvat Credit ::

  CA.Saibaburao Nanduri    05 September 2007 at 11:25

Notification no.15/94-C.E.dated 01.03.94 exempts certain final products of chapter 39 from payment of excise duty only if credit is not taken on inputs used for manufacturing final products.The court held that reversal of Modvat credit amounts to non

Posted in Custom |   42 Views