Search Results for "Customs appeal"

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Bombay High Court Quashes CEGAT Order for Non-Consideration of Submissions in Customs Seizure Case. Tribunal's Order Held Invalid as It Did Not Constitute a Decision in the Eye of Law Under Customs Act, 1962.

The petitioner, M/s. Wall Street Finance Ltd., filed a writ petition challenging an order dated 3rd February, 2000 passed by the Customs, Excise and G...

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Bombay High Court Holds Commissioner of Customs Can Disagree with Inquiry Officer's Report Under CHA Licensing Regulations, 2004 — Full Bench resolves conflict on scope of disciplinary authority's power to differ from subordinate officer's findings.

The petitioner, M/s. Delta Logistics, a partnership firm, was a licensed Customs House Agent (CHA) under the Custom House Agents Licensing Regulations...

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Bombay High Court Dismisses Petition Challenging Settlement Commission Orders in Customs Duty Under-Invoicing Case. Settlement Commission's Rejection of Settlement Application Upheld as Proper Exercise of Discretion Under Section 127H of Customs Act, 1962.

The petitioner, M/s Paul Industries, imported electronic goods during 1995-96 and was issued a show cause notice on 11th June 1999 by the Directorate ...

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Bombay High Court Dismisses Appeal by Partnership Firm and Partner Against Penalty Under Customs Act — Double Jeopardy Plea Rejected. Penalty on firm and partner under Section 112 of Customs Act, 1962 is permissible as firm is a separate entity for penalty purposes.

The appeal arose from an order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) dated 12 February 2004, which reduced penalties impo...

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Bombay High Court Allows Writ Petition Seeking Interest on Delayed Refund of Special Additional Duty Under Customs Act — Interest Held Payable From Three Months After Initial Refund Application, Not From Subsequent Follow-Up Application

The petitioner, M/s Ajay Industrial Corporation Ltd., filed a refund claim for Special Additional Duty (SAD) of Rs.7,40,458/- on 04 August 2014 under ...

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Bombay High Court Allows Petition Challenging Customs Duty Demand for Goods Imported at Different Port. Commissioner of Customs, Bombay lacks jurisdiction to demand duty for goods imported at New Delhi under an advance licence after change of port of registration.

The petitioner, Vimal Nath, carrying on business as M/s Sharika Intl, was issued an advance licence on 16/2/1994 by licensing authorities at Delhi per...