Custom Judgements

Displaying 1 - 10 of 25

Provision of unjust enrichment not applicable in case of inadvertent excess payment of interest - It is in the nature of deposit and not as Duty

 19 February 2016

The Hon’ble CESTAT, Mumbai relying upon the case of Commissioner of Customs, Cochin Vs. Rajesh Chemicals – [2006 (196) E.L.T. 64 (Tri-Bang)], held that the provision of unjust enrichment wouldn’t be applicable as the excess amount paid by mistake was

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Where purchase price fixed in first contract has been subsequently revised prior to importation of goods, then the Customs duty would be payable on revised price

 22 December 2015

The Hon’ble Apex 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. Hence, Customs duty should be determined on the basis of assessa

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Assessable value would be the transaction value where it isn’t influenced by the relationship between the buyer and the seller

 21 December 2015

Hon’ble Tribunal held there is no reason to differentiate between the cars imported under Carnet and the cars imported otherwise. Valuation under Section 14 of the Customs Act clearly provides that the value shall be the transaction value where the b

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Provisions of interest on belated refund in terms of Section 27A of the Customs Act also applies on belated refund of SAD

 18 December 2015

The Hon’ble High Court of Delhi held that 'Duty' as defined in Section 2(15) of the Customs Act, is wide enough to cover all kinds of duty, including SAD. Hence, as per Section 3(8) of Customs Tariff Act, provisions of Customs Act insofar as they rel

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Post-importation services could not be added to the value of the goods imported

 05 December 2015

The Hon’ble Supreme Court relying upon its own case in the case of Commissioner of Customs, Ahmedabad Vs. M/s. Essar Steel Ltd. [2015(319) ELT 202] held that the services in terms of Technical Know-how Agreement has been provided post importation, an

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Declared value of imported goods cannot be enhanced merely on the basis of NIDB data

 10 February 2015

The Hon’ble CESTAT, Chennai relying upon the decision of the Hon’ble Supreme Court in case of Eicher Tractors Ltd. Vs. Commissioner of Customs [2000 taxmann.com 53 (SC)] which was followed by the Tribunal in various decisions, held that since there w

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Leviability of Customs duty on ‘quantity of Burning loss’ consumed during the course of manufacturing of final products

 14 January 2015

The Hon’ble Tribunal allowed the appeal in favour of the Appellant and held that the no Customs duty is leviable on quantity of burning loss as it is neither cleared out of the custom bonded warehouse for home consumption nor otherwise disposed of, b

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Exemption to specified goods imported for production of goods for export

 23 April 2013

The appellant, an Export Oriented Unit (for short “EOU”), is engaged in the manufacture of all wool and poly-wool worsted grey fabrics. It was granted the status of EOU by the Government of India, Ministry of Industry, Department of Industrial Develo

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As per sec 135A of custom Act. since confession is not admissible as accused are not jointly tried with the petitioner and there is no other evidence charge cannot be framed

 27 April 2012

I have heard the learned counsels for the parties. Briefly the facts giving rise to the present petition are that on 15th October, 1992, on the basis of a secret information, one Virender Singh Batra was apprehended by the Respondent, R.K. Virmani wh

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Section 130E of the Customs Act, 1962

 04 March 2011

This appeal, under Section 130E of the Customs Act, 1962 (for short “the Act”), is directed against order dated 18th February, 2003, passed by the Customs, Excise & Gold (Control) Appellate Tribunal, as it existed at the relevant time, (for short “th

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